IRC

IRC refers to the corporate income tax levied on a company’s profits.

In Luxembourg, the effective corporate tax rate is approximately 24.9%, although various incentives can lower the effective rate considerably. This tax is a key revenue source for the state and is administered under strict compliance rules. Luxembourg’s tax system, along with its extensive network of double taxation treaties, helps ensure that companies are competitively taxed while maintaining fiscal stability. Regulatory guidance is available through the Ministry of Finance and official portals.