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LU · statutory brackets · #30 of 44

Luxembourg

Residence follows national law. Open the official administration for the legal test.

Source: Administration des contributions directes

Take home

€54,330

Effective tax rate

39.6%

€35,670 tax and employee social contributions

Most of the bill is income tax and social contributions.

Detailed calculation

Arithmetic in EUR, so you can check it against a payslip or a local calculator. Amounts entered in euros are converted at the TaxOptimus working rate. Employer social contributions are shown after take home — they are mandatory, but they are not withheld from the worker.

Employment / self-employment€90,000
− Personal income tax€24,465
0–13,230 EUR at 0.0%€0
13,230–15,435 EUR at 8.6%€189
15,435–17,640 EUR at 9.6%€212
17,640–19,845 EUR at 10.7%€236
19,845–22,050 EUR at 11.8%€260
22,050–24,255 EUR at 12.8%€283
24,255–26,550 EUR at 15.0%€344
26,550–28,845 EUR at 17.1%€393
28,845–31,140 EUR at 19.3%€442
31,140–33,435 EUR at 21.4%€491
33,435–35,730 EUR at 23.5%€540
35,730–38,025 EUR at 25.7%€589
38,025–40,320 EUR at 27.8%€638
40,320–42,615 EUR at 30.0%€688
42,615–44,910 EUR at 32.1%€737
44,910–47,205 EUR at 34.2%€786
47,205–49,500 EUR at 36.4%€835
49,500–51,795 EUR at 38.5%€884
51,795–54,090 EUR at 40.7%€933
54,090–117,450 EUR at 41.7%€14,985
LIR art. 118 class 1 barème unchanged for 2026 (same as 2025). Rates include the contribution au fonds pour l'emploi (7%, 9% on the part of income above €150,000). Class 2 splitting omitted.
Administration des contributions directes: ACD — tarif de l'impôt sur le revenu des personnes physiques
− Employee social contributions€11,205
0+ EUR at 12.4%€11,205
Administration des contributions directes: ACD — tarif de l'impôt sur le revenu des personnes physiques
Take home€54,330
Effective tax rate39.6%
Tax and employee charges€35,670
− Employer social contributions€10,980
Mandatory payroll charge on the employer. Not withheld from the wage, but it is a statutory labour cost.
Administration des contributions directes: ACD — tarif de l'impôt sur le revenu des personnes physiques
Labour cost including employer social€100,980

Layers of tax and mandatory charges

Employee-facing layers first — these come out of the stated income. Employer social contributions sit beside the stack: they are mandatory, but they are not withheld from the worker.

Personal income tax

LIR art. 118 class 1 barème unchanged for 2026 (same as 2025). Rates include the contribution au fonds pour l'emploi (7%, 9% on the part of income above €150,000). Class 2 splitting omitted.

Administration des contributions directes: ACD — tarif de l'impôt sur le revenu des personnes physiques

€24,465

0–13,230 EUR0.0%€13,230€0
13,230–15,435 EUR8.6%€2,205€189
15,435–17,640 EUR9.6%€2,205€212
17,640–19,845 EUR10.7%€2,205€236
19,845–22,050 EUR11.8%€2,205€260
22,050–24,255 EUR12.8%€2,205€283
24,255–26,550 EUR15.0%€2,295€344
26,550–28,845 EUR17.1%€2,295€393
28,845–31,140 EUR19.3%€2,295€442
31,140–33,435 EUR21.4%€2,295€491
33,435–35,730 EUR23.5%€2,295€540
35,730–38,025 EUR25.7%€2,295€589
38,025–40,320 EUR27.8%€2,295€638
40,320–42,615 EUR30.0%€2,295€688
42,615–44,910 EUR32.1%€2,295€737
44,910–47,205 EUR34.2%€2,295€786
47,205–49,500 EUR36.4%€2,295€835
49,500–51,795 EUR38.5%€2,295€884
51,795–54,090 EUR40.7%€2,295€933
54,090–117,450 EUR41.7%€35,910€14,985

Withheld and charged to the individual€35,670

Employer social contributions

Mandatory payroll charge on the employer. Not withheld from the wage, but it is a statutory labour cost.

Administration des contributions directes: ACD — tarif de l'impôt sur le revenu des personnes physiques

€10,980

Your charges plus the employer’s social contributions€46,650

Marginal calculation

The next EUR of ordinary income. The rate from your pay is personal income tax plus employee social contributions. The last figure also adds what the employer pays on that euro — it is not deducted from the wage.

Ordinary income
€90,000
From your pay (income tax + employee social)
54.2%
of which income tax
41.7%
of which employee social
12.4%
Employer social on the next euro
12.2%
Including what the employer pays on top
66.4%
  • Personal income tax41.7%
  • Employee social contributions12.4%
  • Employer social contributions12.2%

How ordinary income sits in the published brackets

BandRateTaxable in bandTax in band
0–13,230 EUR0.0%€13,230€0
13,230–15,435 EUR8.6%€2,205€189
15,435–17,640 EUR9.6%€2,205€212
17,640–19,845 EUR10.7%€2,205€236
19,845–22,050 EUR11.8%€2,205€260
22,050–24,255 EUR12.8%€2,205€283
24,255–26,550 EUR15.0%€2,295€344
26,550–28,845 EUR17.1%€2,295€393
28,845–31,140 EUR19.3%€2,295€442
31,140–33,435 EUR21.4%€2,295€491
33,435–35,730 EUR23.5%€2,295€540
35,730–38,025 EUR25.7%€2,295€589
38,025–40,320 EUR27.8%€2,295€638
40,320–42,615 EUR30.0%€2,295€688
42,615–44,910 EUR32.1%€2,295€737
44,910–47,205 EUR34.2%€2,295€786
47,205–49,500 EUR36.4%€2,295€835
49,500–51,795 EUR38.5%€2,295€884
51,795–54,090 EUR40.7%€2,295€933
54,090–117,450 EUR41.7%€35,910€14,985
117,450–150,000 EUR42.8%€0€0
150,000–176,160 EUR43.6%€0€0
176,160–234,870 EUR44.7%€0€0
234,870+ EUR45.8%€0€0

Credit ratings and the risk-free rate

S&P

AAA

Moody's

Aaa

Fitch

AAA

10-year government bond

2.6%

Sensitivity, −25% to +25%

Same profile, ordinary income scaled from −25% to +25% in five-point steps. Wealth stock is held constant. Colour runs from paper to copper as the effective rate rises.

Income−25%−20%−15%−10%−5%Base+5%+10%+15%+20%+25%
Amount€67,500€72,000€76,500€81,000€85,500€90,000€94,500€99,000€103,500€108,000€112,500
Effective34.8%36.0%37.1%38.0%38.9%39.6%40.3%41.0%41.5%42.1%42.5%
Liability€23,480€25,918€28,356€30,794€33,232€35,670€38,108€40,546€42,984€45,422€47,861
Take-home€44,020€46,082€48,144€50,206€52,268€54,330€56,392€58,454€60,516€62,578€64,639

Published income-tax steps

LIR art. 118 class 1 barème unchanged for 2026 (same as 2025). Rates include the contribution au fonds pour l'emploi (7%, 9% on the part of income above €150,000). Class 2 splitting omitted.

Administration des contributions directes: ACD — tarif de l'impôt sur le revenu des personnes physiques

  1. 0–13,230 EUR0.0%
  2. 13,230–15,435 EUR8.6%
  3. 15,435–17,640 EUR9.6%
  4. 17,640–19,845 EUR10.7%
  5. 19,845–22,050 EUR11.8%
  6. 22,050–24,255 EUR12.8%
  7. 24,255–26,550 EUR15.0%
  8. 26,550–28,845 EUR17.1%
  9. 28,845–31,140 EUR19.3%
  10. 31,140–33,435 EUR21.4%
  11. 33,435–35,730 EUR23.5%
  12. 35,730–38,025 EUR25.7%
  13. 38,025–40,320 EUR27.8%
  14. 40,320–42,615 EUR30.0%
  15. 42,615–44,910 EUR32.1%
  16. 44,910–47,205 EUR34.2%
  17. 47,205–49,500 EUR36.4%
  18. 49,500–51,795 EUR38.5%
  19. 51,795–54,090 EUR40.7%
  20. 54,090–117,450 EUR41.7%
  21. 117,450–150,000 EUR42.8%
  22. 150,000–176,160 EUR43.6%
  23. 176,160–234,870 EUR44.7%
  24. 234,870+ EUR45.8%

Rule-change risk

low

Gov. effectiveness

95

WGI percentile

CPI

81

Transparency International

Bureaucracy read

faster

Slow / bureaucratic / unreliable / opaque are mapped from WGI and CPI — we do not invent a house score. Rule-change risk stays low unless a reform is sourced.

Administration des contributions directes

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