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Luxembourg tax rates 2026
The resident class 1 progressive scale applies to taxable income after eligible deductions. A solidarity surcharge is added to income tax.
| Taxable annual income band | Marginal rate |
|---|---|
| €0 – €13,230 | 0% |
| €13,230 – €15,435 | 8% |
| €15,435 – €17,640 | 9% |
| €17,640 – €19,845 | 10% |
| €19,845 – €22,050 | 11% |
| €22,050 – €24,255 | 12% |
| €24,255 – €26,550 | 14% |
| €26,550 – €28,845 | 16% |
| €28,845 – €31,140 | 18% |
| €31,140 – €33,435 | 20% |
| €33,435 – €35,730 | 22% |
| €35,730 – €38,025 | 24% |
| €38,025 – €40,320 | 26% |
| €40,320 – €42,615 | 28% |
| €42,615 – €44,910 | 30% |
| €44,910 – €47,205 | 32% |
| €47,205 – €49,500 | 34% |
| €49,500 – €51,795 | 36% |
| €51,795 – €54,090 | 38% |
| €54,090 – €117,450 | 39% |
| €117,450 – €176,160 | 40% |
| €176,160 – €234,870 | 41% |
| €234,870 – and above | 42% |
Employee contributions in this model: pension 8.5%, health 3.05%, cash-benefit surcharge 0.25%, and dependency insurance 1.4% after a monthly allowance of €692.83. The solidarity surcharge is 7% of income tax (9% for class 1 taxable income above €150,000).
Direct Tax Administration · CCSS social parameters · PwC
This calculator excludes tax credits, personal deductions and tax classes 1a and 2.