Investment Tax Credit
12–18% credit
Backed by Luxembourg direct tax administration (ACD)
Facts verified June 2026, against official programme sources.
What it is
A corporate tax credit on qualifying investments under article 152bis LIR: 12% globally, rising to 18% for digital-transformation and ecological-transition projects. Both rates apply from tax year 2024, when the rate rose from 8% and the separate complementary credit was abolished. Unused credit carries forward for 10 years.
Claimed through the corporate tax return; what counts as a qualifying investment is where the credit is won or lost.
At a glance
Type of aid
Corporate tax credit
Who it's for
Companies paying Luxembourg corporate income tax
What it funds
A 12% credit on qualifying investments; 18% for digital and green transition
Backed by
Luxembourg direct tax administration (ACD)
Is this you?
Sounds close?
One rule applies almost everywhere: the application must be filed before you sign contracts or start the project. We handle scheme selection, the file and the whole process end to end: you build, we file.
