The Luxembourg Administration of Direct Tax (Administration des Contributions Directes) published a newsletter concerning the municipal rate multipliers (coefficients) for the 2025 tax year, which were originally published in the Official Gazette on 11 December 2024. For municipal commercial (business) tax, the basic municipal rate is 3%, which is multiplied by the coefficients determined by each municipality. For 2024, the lowest coefficient remains 225%, which is applied by the City of Luxembourg and several others and results in a total tax rate of 6.75%. The highest coefficient is 350%, which results in a total tax rate of 10.50%.