Chinese Mainland vs Luxembourg
Corporate Tax Comparison
Time of Update: Chinese Mainland: 4/04/2026 / Luxembourg: 4/05/2026
Compare Chinese Mainland and Luxembourg corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Mainland vs Luxembourg Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Mainland
Luxembourg
General CIT Rate:
25%
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Return Due Date:
December 31 of the following year.
CIT Payment Due Date:
Within five months after the end of the tax year.
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
CIT Estimated Payment Due Date:
Quarterly installment payment.
Withholding Tax (WHT)
Chinese Mainland
Luxembourg
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Mainland
Luxembourg
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
Chinese Mainland
Luxembourg
Composite Effective Average Tax Rate:
23.00
Composite Effective Average Tax Rate:
23.24%
Composite Effective Marginal Tax Rate:
15.59
Composite Effective Marginal Tax Rate:
18.09%
