Corporate tax

Corporate tax is a tax levied on a company’s profits.

Luxembourg's corporate tax environment is particularly competitive due to favourable rates – currently around 24.9% – and a range of tax incentives. These incentives may include deductions for research and development expenses and preferential treatment for income derived from intellectual property. Luxembourg’s extensive network of double taxation treaties further enhances its appeal. This tax regime is designed to attract foreign investment and support business growth within a legal framework.