Luxembourg vs Norway
Corporate Tax Comparison
Time of Update: Luxembourg: 4/05/2026 / Norway: 4/05/2026
Compare Luxembourg and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Luxembourg vs Norway Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Luxembourg
Norway
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
General CIT Rate:
22 (25% of some companies in the financial sector).
CIT Return Due Date:
December 31 of the following year.
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Estimated Payment Due Date:
Quarterly installment payment.
CIT Estimated Payment Due Date:
February 15 and April 15.
Withholding Tax (WHT)
Luxembourg
Norway
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Luxembourg
Norway
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Luxembourg
Norway
Composite Effective Average Tax Rate:
23.24%
Composite Effective Average Tax Rate:
21.41%
Composite Effective Marginal Tax Rate:
18.09%
Composite Effective Marginal Tax Rate:
23.11%
