Luxembourg tax guide
Planning reference for Luxembourg using EUR salary values.
This is not an official government calculation. Confirm final details with Luxembourg Direct Tax Administration or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Single Luxembourg-resident employee in tax class 1, with no dependants, using the 2025 scale still applicable in 2026. Includes compulsory employee social contributions, dependency insurance, the EUR 540 employment-expense deduction and the 7%/9% solidarity surcharge; other credits and deductions are excluded.
Reference details
| Currency | EUR |
|---|---|
| National tax label | Income Tax |
| Personal allowance | Not modeled |
| Employee contributions | Employee sickness is 2.8% and pension is 8.5%, each capped at EUR 13,856.63 monthly. Dependency insurance is 1.4% of monthly professional income above EUR 692.83. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 0.0% | Up to 13,230 EUR |
| 2 | 8.0% | Up to 15,435 EUR |
| 3 | 9.0% | Up to 17,640 EUR |
| 4 | 10.0% | Up to 19,845 EUR |
| 5 | 11.0% | Up to 22,050 EUR |
| 6 | 12.0% | Up to 24,255 EUR |
| 7 | 14.0% | Up to 26,550 EUR |
| 8 | 16.0% | Up to 28,845 EUR |
| 9 | 18.0% | Up to 31,140 EUR |
| 10 | 20.0% | Up to 33,435 EUR |
| 11 | 22.0% | Up to 35,730 EUR |
| 12 | 24.0% | Up to 38,025 EUR |
| 13 | 26.0% | Up to 40,320 EUR |
| 14 | 28.0% | Up to 42,615 EUR |
| 15 | 30.0% | Up to 44,910 EUR |
| 16 | 32.0% | Up to 47,205 EUR |
| 17 | 34.0% | Up to 49,500 EUR |
| 18 | 36.0% | Up to 51,795 EUR |
| 19 | 38.0% | Up to 54,090 EUR |
| 20 | 39.0% | Up to 117,450 EUR |
| 21 | 40.0% | Up to 176,160 EUR |
| 22 | 41.0% | Up to 234,870 EUR |
| 23 | 42.0% | Top bracket and above |
Official source
Luxembourg Direct Tax Administration: https://acd.gouvernement.lu/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.