Luxembourg vs Porto Cervo (Sardinia): tax and residence 2026

Luxembourg vs Porto Cervo.

🇱🇺 Luxembourg against 🇮🇹 Sardinia, Italy, 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 Porto Cervo takes 43%, so Porto Cervo leaves about $2K more in hand each year on the Patrician.ch 2026 model.
On a capital gain realized after residence begins, Luxembourg charges 21% and Porto Cervo charges 26%. On a $5,000,000 event that is a difference of about $250K.
Luxembourg operates no special regime for arriving foreigners. Italy operates: Flat tax for new residents on foreign income under Article 24-bis, a fixed 300,000 euros a year for anyone who becomes resident from 1 January 2026, plus 50,000 euros per family member, for up to 15 years. Earlier entrants keep the 100,000 or 200,000 rate they joined on (2026 Budget Law, Law 199 of 30.12.2025).
Inheritance, what a child pays: nothing on the statutory share in Luxembourg, 4% above €1M in Porto Cervo.
Route in: Luxembourg by Residence by investment, Founder & talent. Porto Cervo by Residence by investment, Lump sum residence, Founder & talent.
Cost of the life is 88 in Luxembourg against 130 in Porto Cervo on the Patrician.ch index where Zurich is 100, and safety 9 against 9 of 10. Both are Patrician.ch editorial indices scored by us, not published statistics.

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 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 30 September 2026. Cite as: Patrician.ch, Luxembourg vs Porto Cervo (Sardinia): tax, residence and cost 2026, patrician.ch/compare/lux-vs-pce/, September 2026.

	Luxembourg	Porto Cervo
Effective tax at $300K	38%	41%
Effective tax at $1M	43%	43%
Effective tax at $3M	45%	44%
Kept at $1M	$565K	$567K
Capital gains	21%	26%
Inheritance tax, children	nothing on the statutory share	4% above €1M
Cost index (Zurich 100)	88	130
Safety	9/10	9/10
Schools	9/10	3/10
Sun hours	1,600	2,550
Supercar street index	#48	#29
Routes in	Residence by investment, Founder & talent	Residence by investment, Lump sum residence, Founder & talent
Net millionaire flow, 2025 forecast (country, Henley)	n/a	+3,600
Flight London	1.7	2.7
Flight New York	8.4	9.2

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

Porto Cervo (Sardinia) keeps more of a $1M salary, $2K a year on this model. Luxembourg answers with schools.

For a founder with an exit

Capital gains: Luxembourg 21%, Porto Cervo 26%. Neither city taxes wealth as such.

For a family

Luxembourg leads on schools and a lower cost, Porto Cervo (Sardinia) on sun. Safety is level.

Luxembourg The full page Porto Cervo The full page Rank both on my numbers The engine, 90 seconds

Questions

Which keeps more of a $1M income, Luxembourg or Porto Cervo?

Porto Cervo, by about $2K a year on Patrician.ch's 2026 model.

Luxembourg takes an effective 43% of $1,000,000 and Porto Cervo takes 43%. At $3,000,000 the rates are 45% and 44%.

Which taxes capital gains less, Luxembourg or Porto Cervo?

Luxembourg, at 21% against 26% in Porto Cervo.

On a $5,000,000 liquidity event realized after residence begins, the difference is about $250K.

Which is better for inheritance, Luxembourg or Porto Cervo?

Luxembourg. What a child pays: nothing on the statutory share in Luxembourg, 4% above €1M in Porto Cervo.

Luxembourg exempts children, and a spouse with common children, on what they inherit within the statutory share. Italy taxes a spouse and each child at 4% above a €1,000,000 allowance each.

Which is cheaper to live in, Luxembourg or Porto Cervo?

Luxembourg, at 88 on the Patrician.ch cost index against 130 for Porto Cervo, where Zurich is 100.

Safety scores 9 of 10 in Luxembourg and 9 of 10 in Porto Cervo, schools 9 and 3. These are Patrician.ch editorial indices, not published statistics.

The Dossier: Luxembourg, Porto Cervo, and the third you have not considered. Your top 3 modeled on your income, exit, passports, and family. 10 chapters, written the moment you pay, usually ready within minutes. The Dossier is $500. The founding price, $250, holds until 30 September. Refunded within 7 days if it does not change how you think.

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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.