Luxembourg Municipal Rate Multipliers for 2026

Luxembourg has published the municipal rate multipliers (coefficients) for the 2026 tax year in the Official Gazette. For municipal commercial (business) tax, the basic municipal rate is 3%, which is multiplied by the coefficients determined by each municipality. For 2026, the lowest coefficient remains 225%, which is applied by the City of Luxembourg and several others and results in a total tax rate of 6.75%. The highest coefficient is 350%, which results in a total tax rate of 10.50%. In …