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% |
| ถิ่นที่อยู่ทางภาษี | ตั้งแต่มาถึง — Domicile (home with intent to stay) → resident from arrival; else habitual abode >6 months |
| เส้นทางของคุณ | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| ประเภทภูมิอากาศ | 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 — การลงทุน CHF 470'000 · 2026-10
- Residence permit for private reasons – sufficient resources — เงินได้ / ปี CHF 30'500 · 2026-10
- Self-employed residence permit — entrepreneur · 2026-10
- EU Blue Card (highly qualified worker) — เงินได้ / ปี CHF 49'800 · 2026-10
- Salaried worker residence permit — employment · 2026-10
- Family reunification — เงินได้ / ปี 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?
ตั้งแต่มาถึง. 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
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