Moving to Luxembourg: taxes, residence and life
How to become tax resident in Luxembourg: personal, dividend and corporate tax, 7 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Luxembourg the top income tax rate is 46%, dividends are taxed at up to 21% and companies pay 23.9% corporate tax.
How to move and become tax resident
You can become tax resident in Luxembourg from arrival once you take up residence (Domicile (home with intent to stay) → resident from arrival; else habitual abode >6 months). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 7 open residence programmes in Luxembourg — see the list below.
Living there
Luxembourg has a temperate oceanic climate with winter highs around 3.6 °C and summer highs around 23.5 °C.
Key facts
| Top income tax | 46% |
|---|---|
| Dividend tax | 21% |
| Corporate tax | 23.9% |
| Résidence fiscale | dès l'arrivée — Domicile (home with intent to stay) → resident from arrival; else habitual abode >6 months |
| Voie de résidence typique | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Type de climat | temperate oceanic · 3.6° / 23.5° (Luxembourg) |
Residence programmes in Luxembourg
Active programmes
- EU/EEA/Swiss free movement – registration certificate — freeMovement · 2026-10
- Investor residence permit — Investissement CHF 470'000 · 2026-10
- Residence permit for private reasons – sufficient resources — Revenu / an CHF 30'500 · 2026-10
- Self-employed residence permit — entrepreneur · 2026-10
- EU Blue Card (highly qualified worker) — Revenu / an CHF 49'800 · 2026-10
- Salaried worker residence permit — employment · 2026-10
- Family reunification — Revenu / an CHF 30'500 · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Luxembourg to become tax resident?
dès l'arrivée. Domicile (home with intent to stay) → resident from arrival; else habitual abode >6 months Arrival year split: worldwide income only for resident part
How much tax will I pay in Luxembourg?
In Luxembourg the top income tax rate is 46%, dividends are taxed at up to 21% and companies pay 23.9% corporate tax.
Which residence programmes does Luxembourg offer?
EU/EEA/Swiss free movement – registration certificate; Investor residence permit (CHF 470'000); Residence permit for private reasons – sufficient resources; Self-employed residence permit; EU Blue Card (highly qualified worker)
What is the usual way to move to Luxembourg?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.