Luxembourg Corporate Tax (IRC & ICC) Calculator
Calculate Corporate Income Tax (IRC 17%), 7% employment solidarity fund, Municipal Business Tax (ICC 6.75%), and Minimum Wealth Tax in Euros.
💼 Resultats financiers de la societe (Corporate Data)
📊 Decompte fiscal global (Corporate Tax Statement)
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Foire aux questions (Statutory FAQs)
What is the statutory Corporate Income Tax (IRC) rate in Luxembourg?
The Corporate Income Tax (Impot sur le revenu des collectivites - IRC) rate is 17.0% for corporate profits exceeding €200,000 (15.0% for taxable income under €175,000, with a sliding scale in between).
What is the Employment Fund (Fonds pour l'emploi) surcharge on corporate tax?
A statutory solidarity surcharge of 7.0% is levied on the calculated IRC liability, raising the effective headline state IRC component from 17.0% to 18.19%.
How does the Municipal Business Tax (Impot commercial communal - ICC) work?
The ICC is levied by individual municipalities on corporate operating profits. In Luxembourg City, the rate is 6.75% after a statutory commercial operating allowance of €17,500.
What is the combined effective corporate tax rate in Luxembourg City?
The combined corporate tax rate in Luxembourg City is approximately 24.94% (consisting of 17.0% IRC + 7% surcharge on IRC = 18.19% + 6.75% ICC).
What is the Minimum Net Wealth Tax (Impot minimum sur la fortune) in Luxembourg?
Holding and financial companies (such as SOPARFIs whose eligible financial assets exceed 90% of total balance sheet and €350,000) pay a flat minimum wealth tax of €4,815 annually; other operating enterprises pay sliding minimum wealth taxes between €535 and €32,100 based on balance sheet size.
Engr. Muhammad Shahzad
Verified Western Europe & Benelux Statutory Systems SpecialistChartered Systems Engineer and Fiscal Modeler. Specializing in Luxembourg statutory labor jurisprudence under the Code du travail, Centre Commun de la Securite Sociale (CCSS) social mechanics, Administration des contributions directes (ACD - LIR, IRC, ICC, Tax Classes 1/1a/2), and bilateral cross-border commuter tax conventions (France, Belgium, Germany).