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Municipal business tax by commune

The municipal layer of Luxembourg corporate tax varies by commune, and the only official per-commune list is published in French in the Journal officiel. This page carries the coefficient for every one of Luxembourg’s 100 communes in English, each row linked to the official text.

Corporate tax calculatorcomputes the combined rate from these inputs

Last verified 23 July 2026

Official sources only, linked per figure

How the rate is built

Base rate, set by law

Commune coefficient, national span

generally between 200% and 400%

guichet.public.lu - Impôt commercial communal · verified 5 August 2026

Allowance for entities subject to CIT

Worked example: Luxembourg City effective rate

The arithmetic is one multiplication: the 3% base rate times the commune's coefficient. Luxembourg City applies 225%, which is how the 6.75% above is produced; a commune with a higher coefficient turns the same base into a proportionally higher rate. The coefficient is set by each commune's council and published for the year in the Journal officiel, so where a company operates is a genuine input to its combined tax rate — though it has to be a real operating location, not an address of convenience.

Coefficients by commune (Mémorial A 553, 11 December 2025)

Values are percentages applied to the 3% base. The 2026 list runs from 225% to 350%, so the municipal layer alone can differ by a factor of nearly two between two communes a short drive apart. The corporate income tax and the employment-fund surcharge are national and do not move with the commune; only this layer does.

Common questions

Which commune has the lowest municipal business tax?

In the 2026 list the lowest coefficient is 225%, shared by Contern, Hesperange, Leudelange, Luxembourg City, Niederanven, Sandweiler, Schuttrange and Weiswampach. The highest is 350%. The most common value is 300%.

Does the commune change my corporate income tax?

No. Corporate income tax and the employment-fund surcharge are national. Only the municipal business tax layer varies with the commune where the company operates.

Where is the official list of coefficients?

In the Journal officiel — the coefficients here were read from Mémorial A 553 of 11 December 2025, which is published in French only. Each row above links to it.

Reference material from official Luxembourg sources, linked per figure. This is document automation support, not legal or tax advice; confirm figures against the linked source for your specific case.

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