Country tax profile · 2026
Luxembourg capital gains tax
How Luxembourg taxes capital gains
Speculative gains (holding <6 months) taxed at progressive rates; gains on movable property held >6 months exempt unless from a substantial (>10%) participation, then taxed at half the global rate; real-estate gains held >2 years taxed at max half-global rate.
Compiled by MyNomadWorld for Luxembourg and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Luxembourg compares
57 of 197 countries we track have no capital gains tax for individuals. Luxembourg is not one of them.
Who is a tax resident of Luxembourg?
Domicile or habitual abode (customary residence) in Luxembourg, generally presence over 6 months (worldwide taxation).
Related Luxembourg taxes
Moving to Luxembourg?
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What is the capital gains tax rate in Luxembourg?
Speculative gains (holding 6 months exempt unless from a substantial (>10%) participation, then taxed at half the global rate; real-estate gains held >2 years taxed at max half-global rate.