Head to head

Luxembourg vs New York.

🇱🇺 Luxembourg against 🇺🇸 United States, on tax, residence, cost, and the life. Same model, same year, no brochure.

In short, current to September 2026

  • On $1,000,000 of income, Luxembourg takes an effective 43% and New York takes 43%, so Luxembourg leaves about $3K more in hand each year on Patrician's 2026 model.
  • On a capital gain realized after residence begins, Luxembourg charges 21% and New York charges 36%. On a $5,000,000 event that is a difference of about $750K.
  • Neither Luxembourg nor United States operates a special regime for arriving foreigners, so both are modeled on ordinary resident rates.
  • Inheritance, what a child pays: nothing on the statutory share in Luxembourg, 40% above $15M, plus New York in New York.
  • Route in: Luxembourg by Residence by investment, Founder & talent. New York by Residence by investment, Founder & talent.
  • Cost of the life is 88 in Luxembourg against 108 in New York on Patrician's index where Zurich is 100, and safety 9 against 6 of 10. Both are Patrician editorial indices scored by us, not published statistics.

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 48 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated . Cite as: Patrician.ch, Luxembourg vs New York: tax, residence and cost 2026, patrician.ch/compare/lux-vs-nyc/, September 2026.

LuxembourgNew York
Effective tax at $300K37%34%
Effective tax at $1M43%43%
Effective tax at $3M44%48%
Kept at $1M$573K$571K
Capital gains21%36%
Inheritance tax, childrennothing on the statutory share40% above $15M, plus New York
Cost index (Zurich 100)88108
Safety9/106/10
Schools9/109/10
Sun hours1,6002,530
Supercar street index#47#31
Routes inResidence by investment, Founder & talentResidence by investment, Founder & talent
Net millionaire inflow 2025 (country, Henley)n/a+7,500
Flight London1.77.8
Flight New York8.4Home

Simplified marginal model, indicative 2026 brackets, non-US single filer, no social contributions, deductions, wealth taxes, or treaties. Inheritance is shown as it falls on a child, current to September 2026.

By profile

How each profile reads.

For an executive on salary

Luxembourg keeps more of a $1M salary, $3K a year on this model. New York answers with the life itself.

For a founder with an exit

Capital gains: Luxembourg 21%, New York 36%. Neither city taxes wealth as such.

For a family

Luxembourg leads on safety and a lower cost, New York on sun. Schools are level.

LuxembourgThe full pageNew YorkThe full pageRank both on my numbersThe engine, 90 seconds
Questions

Which keeps more of a $1M income, Luxembourg or New York?

Luxembourg, by about $3K a year on Patrician.ch's 2026 model.

Luxembourg takes an effective 43% of $1,000,000 and New York takes 43%. At $3,000,000 the rates are 44% and 48%.

Which taxes capital gains less, Luxembourg or New York?

Luxembourg, at 21% against 36% in New York.

On a $5,000,000 liquidity event realized after residence begins, the difference is about $750K.

Which is better for inheritance, Luxembourg or New York?

Luxembourg. What a child pays: nothing on the statutory share in Luxembourg, 40% above $15M, plus New York in New York.

Luxembourg exempts children, and a spouse with common children, on what they inherit within the statutory share. Federal estate tax at 40% above $15M per person, plus New York estate tax up to 16%. A US citizen spouse inherits free.

Which is cheaper to live in, Luxembourg or New York?

Luxembourg, at 88 on the Patrician.ch cost index against 108 for New York, where Zurich is 100.

Safety scores 9 of 10 in Luxembourg and 6 of 10 in New York, schools 9 and 9. These are Patrician.ch editorial indices, not published statistics.

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The general case, ranked: Where should high earners live in 2026 · Best country to live in if you are rich · Best countries for high earners after tax · Europe · United States

Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.

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