Luxembourg – United States of America
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 (Luxembourg) | Statutory (United States of America) |
|---|---|---|---|
| Dividends | — | 15% | 30% |
| Interest | — | 0% | 30% |
| Royalties | — | 0% | 30% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Luxembourg | United States of America |
|---|---|---|
| Corporate income tax | 17% | 21% |
| WHT -- dividends | 15% | 30% |
| WHT -- interest | 0% | 30% |
| WHT -- royalties | 0% | 30% |
| VAT / GST | 17% | n/a |
| Personal income (top) | 42% | 37% |
| Capital gains | 0% | 20% |
| Pillar 2 status | implemented | none |
Source: PwC Tax Summaries (as of 2026-05-30)