Tax to GDP ratios

The tax to GDP ratio in Luxembourg fell from 39.1% in 2000 to 35.5% in 2008 before rising to 37-38% between 2009 and 2011.   The ratio was above the OECD average for the whole of the period and was 37.7% of GDP in 2010, 4 percentage points above the OECD measure of 33.8%.

Figure 1: Tax revenue as percentage of GDP 2000 to latest available data

Tax structures

The main observations for Luxembourg are:

• Revenue from personal and corporate income taxes was 14.1% of GDP in 2000 and 13.2% in 2011. The 2010 figure of 13.6% was above the OECD average of 11.3%.

• The tax ratio for Social security contributions rose from 10.1% in 2000 to 11.0% in 2011 and the 2010 measure of 10.8% was above the OECD average of 9.5%.

• The tax ratio for Taxes on goods and services was stable at around 10% of GDP over the period and at 10.0% in 2010 was below the OECD average of 11.0%.

• Property tax revenues were 2.7% of GDP in 2010, 40% above the OECD average of 1.9%.

Figure 2: Tax revenue main headings as percentage of GDP, 2000, 2007, 2010, 2011 

• OECD averages are not available for 2011 as 5 OECD countries have not provided data for that year.
• More comparative information about OECD member countries is contained in the tables linked within the following webpages:
  • Tax revenue trends: tax ratios changes between 2007 and 2011
  • Tax revenue trends: tax ratios changes between 1965 and 2010
  • Tax structures: latest position (2010)
• If you would like to print any of these pages we recommend using the 'landscape' option in your printing menu.