Guide

Luxembourg income tax calculator: how much would I pay?

It depends on your tax class as much as on your income — so instead of asking which class is yours, the calculator shows all three.

Three classes, one scale

Luxembourg taxes income on one progressive scale, from 0% up to 42%, but applies it differently by tax class. Class 1 applies it as it stands. Class 2, for married couples and partners taxed jointly, splits the income in two, taxes each half and doubles the result. Class 1a sits between them: the income is reduced before the scale is applied, and the top rates are capped. Which class is yours is set by the law, not chosen — that is why all three are shown.

On a taxable income of €60,000 in 2026, for example, the tax and surcharge come to €11,945 in class 1, €9,462 in class 1a and €4,276 in class 2.

Luxembourg income tax by income: a table

The tax and employment-fund surcharge together, a year, on a taxable income in 2026. For your own income, use the calculator below.

The employment-fund surcharge

On top of the tax sits the contribution au fonds pour l’emploi: 7% of the tax, and 9% on the part of it above the tax due at €150,000 (classes 1 and 1a) or €300,000 (class 2). It is included in every total the calculator shows.

Why 2025 and 2026 give the same figures

The scale cannot change during a tax year. 2026 uses the 2025 scale unchanged; the next adjustment, one index tranche on every bracket, is proposed from 1 January 2027 (bill 8775). The relief proposed for 2026 comes instead as a temporary credit, the crédit d’impôt conjoncture, which is a bill, not yet law, and would be a credit rather than a change to the scale.

Checked, not just written

There is no public data feed for the scale, so the rules are written from the law (articles 118 to 121 of the income tax law) and then compared every week with the tax administration’s own online calculator, at incomes chosen where the rules turn. If a single figure differs, or the administration starts offering a new year, the check fails and says so on the calculator.

This is the tax on taxable income, not net pay. Social security, the dependency contribution, deductions and tax credits are not in it. For what a salary leaves in hand, see net salary in Luxembourg.

Try it

Everything you type here stays in this browser. Nothing is uploaded, nothing is saved, and no account is needed. It is also on the calculators page, beside the others.

An estimate from the published rules, not a tax assessment, not advice and not binding. Your own return, your payslip or the tax administration decide what you actually owe.

About Valnivo

Valnivo is a free financial planning tool that projects your income, spending and savings over 10, 20 and 30 years. It handles money held in several countries and currencies, and it is private by default.

It holds no money, connects to no bank and never asks for banking credentials. Every figure it shows is an illustration built on your own assumptions, not a forecast and not advice. Open the app.