Net wealth tax
Luxembourg companies pay an annual tax on net wealth even in loss-making years, with a floor that depends only on balance-sheet size. Since 2025 the minimum has three simple brackets.
Last verified 23 July 2026
Official sources only, linked per figure
Rates & minimums
Net wealth tax rate
0.5% on taxable wealth up to €500M, 0.05% above
ACD - tarif de l'impôt sur la fortune applicable aux collectivités · verified 23 July 2026
Minimum net wealth tax (from 2025)
€535 (balance sheet ≤ €350k) · €1,605 (€350k–2M) · €4,815 (> €2M)
ACD - minimum net wealth tax for residents, from 2025 · verified 23 July 2026
For most operating startups the minimum is what actually applies: €535 a year while the balance sheet stays at or under €350,000. Holding companies with large balance sheets plan around the €4,815 top minimum introduced in 2025, which replaced a scale that previously ran to €32,100.
Common questions
What is the minimum net wealth tax in Luxembourg?
From 2025: €535 for a balance sheet up to €350,000, €1,605 up to €2 million, and €4,815 above that.
Related in the database
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.