Corporate tax return in Luxembourg: CIT, MBT and net wealth tax.
A corporate tax return in Luxembourg is the annual tax filing a resident company submits for corporate income tax (CIT), municipal business tax (MBT) and net wealth tax (NWT). It is filed electronically via MyGuichet.lu and the eCDF platform, on the "modèle 500" form family. We prepare and file your return, manage advance payments and secure your tax position.
A corporate tax return is the annual document by which a Luxembourg company declares its taxable result and net assets to establish corporate income tax (CIT), municipal business tax (MBT) and net wealth tax (NWT). It is prepared from the annual accounts, filed electronically (MyGuichet.lu / eCDF, modèle 500) and forms the basis for the tax assessments issued by the Direct Tax Administration (ACD).
Amended income tax law of 4 December 1967 (LIR) for CIT; amended municipal business tax law of 1 December 1936 for MBT; net wealth tax law (NWT), including minimum net wealth tax. Electronic filing via MyGuichet.lu and the eCDF platform (modèle 500 form). Direct Tax Administration (ACD).
Key takeaway
- A resident company files an annual tax return covering CIT, MBT and net wealth tax (NWT).
- Filing is electronic via MyGuichet.lu and the eCDF platform, on the "modèle 500" form family.
- The aggregate corporate tax rate in Luxembourg City is about 23.87% as of 1 January 2026 (CIT + employment fund + MBT).
- Net wealth tax includes a minimum net wealth tax, and tax is paid through quarterly advances trued up on assessment.
Who must file a corporate tax return?
Any resident capital company in Luxembourg (SARL, SA, SOPARFI, etc.) is in principle required to file an annual tax return each year covering corporate income tax, municipal business tax and net wealth tax. The return is prepared from the approved annual accounts.
Some vehicles benefit from specific regimes (for example the SPF, exempt from direct taxes but subject to subscription tax). We determine your exact obligations based on the company's form and activity.
How to file a company's tax return in Luxembourg?
The return is filed electronically via MyGuichet.lu and the eCDF platform, on the "modèle 500" form family. It restates the accounting result, the tax adjustments (depreciation, provisions, non-deductible expenses, loss carry-forwards) and the net assets used as the base for net wealth tax.
We prepare the return from your accounting, apply the relevant regimes (participation exemption where applicable) and file on time. You keep a single point of contact from bookkeeping through to tax filing.
What is the corporate tax rate in Luxembourg?
The aggregate corporate tax rate in Luxembourg City is about 23.87% as of 1 January 2026: corporate income tax of 16%, increased by a 7% employment-fund surcharge, plus the municipal business tax of 6.75%. Municipal business tax varies by municipality.
On top of this comes net wealth tax (NWT), at 0.5% of net unitary value, with a minimum net wealth tax. The effective rate actually borne depends on applicable exemptions (notably the participation exemption for holdings). We compute your real burden case by case.
Net wealth tax and minimum net wealth tax
Net wealth tax is levied on the company's net unitary value at 0.5%. Even without profit, companies are in principle liable for a minimum net wealth tax, a flat amount depending on the composition of the balance sheet (notably the share of financial assets).
This minimum tax is a point of attention for holdings and low-activity structures. We factor it in from the return computation and into the advances follow-up.
Advances, deadlines and tax assessments
Corporate tax is paid during the year through quarterly advances, set by the Direct Tax Administration based on the latest known results, then trued up when the final tax assessment is issued. Late filing exposes the company to surcharges.
We track your deadlines, adjust advances to avoid cash-flow shocks, review tax assessments and lodge an appeal in case of an assessment error.
Who this is for
- Resident companies (SARL, SA, SOPARFI) required to file a return
- Holdings and wealth structures with specific taxation
- Groups under tax consolidation or with multiple participations
- Directors wanting to delegate annual tax compliance
What we do
- Preparation of the CIT, MBT and net wealth tax return (modèle 500)
- Determination of the taxable result from the annual accounts
- Electronic filing via MyGuichet.lu / eCDF on time
- Management of quarterly advances and tax cash flow
- Review of tax assessments and appeals where needed
Estimated timelines
Pricing indication
Indicative ranges, excluding disbursements and taxes. Firm quote after scoping.
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Preparation checklist
Get the list of documents and steps to start without friction.
The process, step by step
Scoping & accounts
Picking up the annual accounts and tax adjustments (depreciation, provisions, non-deductible expenses, loss carry-forwards). Identifying applicable regimes.
Tax computation
Determining the taxable result, CIT, MBT and net wealth tax, accounting for exemptions and minimum net wealth tax.
Filing
Preparing and filing the return (modèle 500) electronically via MyGuichet.lu and the eCDF platform, within the legal deadlines.
Follow-up
Reviewing tax assessments, adjusting quarterly advances and appealing in case of an assessment error.
Frequently asked questions
What is the deadline for the corporate tax return?
How do I file a company's tax return in Luxembourg?
What is the corporate tax rate in Luxembourg?
Which taxes does the corporate return cover?
What is the modèle 500?
What happens in case of late filing?
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