Luxembourg vs Czechia
Corporate Tax Comparison
Time of Update: Luxembourg: 4/05/2026 / Czechia: 4/04/2026
Compare Luxembourg and Czechia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Luxembourg vs Czechia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Luxembourg
Czechia
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
General CIT Rate:
The tax year starting in 2024 is 21 (previously 19).
CIT Return Due Date:
December 31 of the following year.
CIT Return Due Date:
Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
CIT Payment Due Date:
Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.
CIT Estimated Payment Due Date:
Quarterly installment payment.
CIT Estimated Payment Due Date:
Prepaid taxes are paid every half year or quarter.
Withholding Tax (WHT)
Luxembourg
Czechia
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Luxembourg
Czechia
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
Effective Tax Rate (ETR)
Luxembourg
Czechia
Composite Effective Average Tax Rate:
23.24%
Composite Effective Average Tax Rate:
18.34%
Composite Effective Marginal Tax Rate:
18.09%
Composite Effective Marginal Tax Rate:
18.07%
