Luxembourg Wealth & Property Tax
Detailed wealth & property tax rates and rules for Luxembourg in 2026.
Wealth Tax
Luxembourg abolished the net wealth tax for individuals in 2006. Corporations are still subject to a minimum net wealth tax of €535 to €32,100 depending on their balance sheet, and a 0.5% net wealth tax on assets exceeding €500 million.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Luxembourg levies inheritance tax (droits de succession) for residents, with rates depending on the relationship and value. Spouses and registered partners with children are exempt (or 5% without). Direct line descendants: 0-5%. Siblings: 6-15%. Unrelated: up to 48%. Non-resident inheritance is subject to transfer duties on Luxembourg real estate only.
Top Rate
48%
Property Tax
Luxembourg levies a very low annual property tax (impôt foncier) based on outdated unit values (dating from 1941), resulting in minimal effective rates (often under 0.1% of market value). A property reform is under consideration. Transfer duties on real estate sales total approximately 7% (6% registration duty + 1% transcription fee). A tax credit of €20,000 per buyer applies to the main residence.
How Luxembourg Wealth Tax compares
Luxembourg does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
