Luxembourg has published in the Official Gazette the Decree of 9 December 2020 on the municipal rate multipliers (coefficients) for the 2021 tax year. For municipal commercial (business) tax, the basic municipal rate is 3%, which is multiplied by the coefficients determined by each municipality. For 2021, the lowest coefficient remains 225%, which is applied by the City of Luxembourg and a few others and results in a total tax rate of 6.75%. The highest coefficient is 350%, which is applied by Bettembourg, Diekirch, Grosbous, and a few others and results in a total tax rate of 10.50%.
In addition to the rate multipliers for commercial tax, the rate multipliers for property tax for the 2021 tax year are also provided in the Decree.
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