Japan – 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 (Japan) | Statutory (Luxembourg) |
|---|---|---|---|
| Dividends | — | 20.42% | 15% |
| Interest | — | 20.42% | 0% |
| Royalties | — | 20.42% | 0% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Japan | Luxembourg |
|---|---|---|
| Corporate income tax | 23.2% | 17% |
| WHT -- dividends | 20.42% | 15% |
| WHT -- interest | 20.42% | 0% |
| WHT -- royalties | 20.42% | 0% |
| VAT / GST | 10% | 17% |
| Personal income (top) | 45% | 42% |
| Capital gains | 20.315% | 0% |
| Pillar 2 status | implemented | implemented |
Source: Ministry of Finance, Japan (as of 2026-05-30)