Luxembourg vs Thailand
Corporate Tax Comparison
Time of Update: Luxembourg: 4/05/2026 / Thailand: 4/04/2026
Compare Luxembourg and Thailand corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Luxembourg vs Thailand Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Luxembourg
Thailand
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:
settled within the same 150-day period
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
CIT Payment Due Date:
settled within the same 150-day period
CIT Estimated Payment Due Date:
Quarterly installment payment.
CIT Estimated Payment Due Date:
due two months after the close of the first six months of the company's accounting period
Withholding Tax (WHT)
Luxembourg
Thailand
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Luxembourg
Thailand
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 subject to the normal CIT rate.
Effective Tax Rate (ETR)
Luxembourg
Thailand
Composite Effective Average Tax Rate:
23.24%
Composite Effective Average Tax Rate:
19.61%
Composite Effective Marginal Tax Rate:
18.09%
Composite Effective Marginal Tax Rate:
21.74%
