Hungary – Luxembourg
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (Hungary) | Statutory (Luxembourg) |
|---|---|---|---|
| Dividends | — | 0% | 15% |
| Interest | — | 0% | 0% |
| Royalties | — | 0% | 0% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Hungary | Luxembourg |
|---|---|---|
| Corporate income tax | 9% | 17% |
| WHT -- dividends | 0% | 15% |
| WHT -- interest | 0% | 0% |
| WHT -- royalties | 0% | 0% |
| VAT / GST | 27% | 17% |
| Personal income (top) | 15% | 42% |
| Capital gains | 15% | 0% |
| Pillar 2 status | none | implemented |
Source: National Tax and Customs Administration of Hungary (Nemzeti Adó- és Vámhivatal, NAV) (as of 2026-05-30)