Luxembourg vs Finland
Corporate Tax Comparison
Time of Update: Luxembourg: 4/05/2026 / Finland: 4/05/2026
Compare Luxembourg and Finland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Luxembourg vs Finland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Luxembourg
Finland
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
General CIT Rate:
20
CIT Return Due Date:
December 31 of the following year.
CIT Return Due Date:
Four months from the end of the accounting period.
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
CIT Payment Due Date:
Taxpayers can apply to modify the prepayment of tax until the tax assessment is completed (within ten months from the end of the fiscal year). The deadline for the final CIT payment is the third day of the second month after the completion of the tax assessment for the current year.
CIT Estimated Payment Due Date:
Quarterly installment payment.
CIT Estimated Payment Due Date:
The company's prepayment of taxes is collected in two installments or 12 installments during the tax year. If the total amount to be paid does not exceed 2000 euros, the installments will be due in the third and ninth months of the accounting period. If the total amount to be paid exceeds 2000 euros, the installments will be due monthly (on the 23rd of each month). The tax authorities can collect or increase prepayment of taxes without application within two months after the end of the fiscal year. The tax authorities may reduce or cancel prepayment of taxes (with or without the taxpayer's application) until the tax assessment is completed.
Withholding Tax (WHT)
Luxembourg
Finland
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Luxembourg
Finland
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Luxembourg
Finland
Composite Effective Average Tax Rate:
23.24%
Composite Effective Average Tax Rate:
19.71%
Composite Effective Marginal Tax Rate:
18.09%
Composite Effective Marginal Tax Rate:
22.6%
