{
  "url": "https://classa.info/cities/luxembourg/taxes-and-incentives",
  "title": "Luxembourg corporate taxes and occupancy taxes",
  "description": "Corporate, occupancy, and property taxes that affect Luxembourg Class A office occupiers.",
  "oneSentenceAnswer": "Luxembourg has a 24.94% headline corporate tax rate; occupiers must also model property taxes and any local occupancy levies on top of rent.",
  "tldr": [
    "Headline corporate tax: 24.94%.",
    "Property taxes / business rates / equivalents are a separate line item — model them explicitly.",
    "Cross-border occupiers should screen for local incentives (free zones, IP regimes, R&D credits)."
  ],
  "keyFacts": {
    "city": "Luxembourg",
    "country": "Luxembourg",
    "region": "EMEA",
    "classARentLocal": "€50/sqm/mo · ≈ $60.2 PSF/yr USD",
    "classARentUsd": "$60/sqft/yr",
    "vacancy": "4.8%",
    "typicalLeaseYears": 9,
    "typicalRentFreeMonths": 6,
    "submarkets": 5,
    "primeYieldPct": "4.8%",
    "corporateTaxPct": "24.94%"
  },
  "faqs": [
    {
      "question": "What is Luxembourg's corporate tax rate?",
      "answer": "Around 24.94% on most C-corps. Local incentives, IP regimes, and structuring change the effective rate materially."
    }
  ],
  "pageType": "city-topic",
  "lastUpdated": "2026-04-15T00:00:00.000Z",
  "license": "CC BY 4.0 with attribution to Class A Atlas (https://classa.info).",
  "citation": "Source: Class A Atlas (https://classa.info/cities/luxembourg/taxes-and-incentives), updated 2026-04-15T00:00:00.000Z."
}