Luxembourg public holidays 2026, VAT rate and tax data
Luxembourg: VAT rate 17% since 1 Jan 2024; 11 public holidays in 2026 (next: Allerhellgen / Toussaint (All Saints' Day), 1 Nov 2026); corporate tax rate 23.87% — aggregate for a company in Luxembourg City; minimum wage 2771.33 EUR/month; policy interest rate 2.5%; inflation rate (CPI) 2.2%.
14 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency EUR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "LU", "series": "vat", "value": 17, "unit": "percent", "effective_from": "2024-01-01", "last_confirmed": "2026-08-27", "source": { "name": "Administration de l'enregistrement, des domaines et de la TVA (AED),…", "url": "https://pfi.public.lu/fr/professionnel/tva/taxe-valeur-ajoutee/taux-nationaux-applicables.html" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"lu","amount":1000}.
Luxembourg public holidays 2026
11 days in 2026; next: Allerhellgen / Toussaint (All Saints' Day) on 1 Nov 2026. Official source: Guichet.lu · last verified 30 Jul 2026
Fixed by law 11
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Neijoerschdag / Nouvel An (New Year's Day) | Fixed by law | Guichet.lu |
| 6 Apr 2026 Mon | Ouschterméindag / Lundi de Pâques (Easter Monday) | Fixed by law | Guichet.lu |
| 1 May 2026 Fri | Dag vun der Aarbecht / Fête du Travail (Labour Day) | Fixed by law | Guichet.lu |
| 9 May 2026 Sat | Europadag / Journée de l'Europe (Europe Day) | Fixed by law | Guichet.lu |
| 14 May 2026 Thu | Christi Himmelfaart / Ascension (Ascension Day) | Fixed by law | Guichet.lu |
| 25 May 2026 Mon | Péngstméindag / Lundi de Pentecôte (Whit Monday) | Fixed by law | Guichet.lu |
| 23 Jun 2026 Tue | Nationalfeierdag / Fête nationale (National Day) | Fixed by law | Guichet.lu |
| 15 Aug 2026 Sat | Mariä Himmelfaart / Assomption (Assumption) | Fixed by law | Guichet.lu |
| 1 Nov 2026 Sun | Allerhellgen / Toussaint (All Saints' Day) | Fixed by law | Guichet.lu |
| 25 Dec 2026 Fri | Chrëschtdag / Noël (Christmas Day) | Fixed by law | Guichet.lu |
| 26 Dec 2026 Sat | Stiefesdag / 2e jour de Noël (St Stephen's Day) | Fixed by law | Guichet.lu |
2027 dates already held (11)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Neijoerschdag / Nouvel An (New Year's Day) | Fixed by law | Guichet.lu |
| 29 Mar 2027 Mon | Ouschterméindag / Lundi de Pâques (Easter Monday) | Fixed by law | Guichet.lu |
| 1 May 2027 Sat | Dag vun der Aarbecht / Fête du Travail (Labour Day) | Fixed by law | Guichet.lu |
| 6 May 2027 Thu | Christi Himmelfaart / Ascension (Ascension Day) | Fixed by law | Guichet.lu |
| 9 May 2027 Sun | Europadag / Journée de l'Europe (Europe Day) | Fixed by law | Guichet.lu |
| 17 May 2027 Mon | Péngstméindag / Lundi de Pentecôte (Whit Monday) | Fixed by law | Guichet.lu |
| 23 Jun 2027 Wed | Nationalfeierdag / Fête nationale (National Day) | Fixed by law | Guichet.lu |
| 15 Aug 2027 Sun | Mariä Himmelfaart / Assomption (Assumption) | Fixed by law | Guichet.lu |
| 1 Nov 2027 Mon | Allerhellgen / Toussaint (All Saints' Day) | Fixed by law | Guichet.lu |
| 25 Dec 2027 Sat | Chrëschtdag / Noël (Christmas Day) | Fixed by law | Guichet.lu |
| 26 Dec 2027 Sun | Stiefesdag / 2e jour de Noël (St Stephen's Day) | Fixed by law | Guichet.lu |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Luxembourg value
Rate schedules and breakdowns
Withholding tax rates
0–20% across 4 withholding taxes — no single rate · in force from 2026-01-01 · Official source: Loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu (LIR), texte… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | confidence note | Source |
|---|---|---|---|---|---|
| dividends | Retenue d'impôt sur les revenus de capitaux (dividends) | 15 | dividends, profit shares and similar income from Luxembourg-resident companies (débiteur with siège statutaire or administration centrale in Luxembourg), withheld on the gross amount regardless of recipient residence | — | LIR Art. 146(1): 'Sont passibles de la… |
| 15% on the gross dividend (17.65% grossed-up if the payer bears the tax) per Art. 148(2): 'Sont soumis à la retenue les revenus bruts sans aucune déduction.' FULL RELIEF (0%) under Art. 147(2) for qualifying corporate parents (EU Parent-Subsidiary Directive 2011/96/UE companies… | |||||
| interest | Interest paid to non-residents | 0 | ordinary interest (loans, bonds, deposits) paid to non-resident lenders, companies or individuals | The 0% itself is grounded in the primary text (absence from LIR Art. 146(1), profit-participating bonds excepted). Secondary corroboration used for context: PwC Tax Summaries Luxembourg ('Interest paid to non-residents generally is not subject to WHT') and for the scope of the RELIBI law of 23 December 2005, which imposes its 20% final withholding only on interest paid by Luxembourg paying agents to LUXEMBOURG-RESIDENT individual beneficial owners - non-residents are outside its scope (the separate EU Savings Directive withholding on certain non-residents ended in 2015). | LIR Art. 146(1) (exhaustive charging… |
| ZERO BY ABSENCE FROM THE CHARGING PROVISION. Exception inside Art. 146(1) no.3 itself: profit-participating bond interest (intérêt supplémentaire variant en fonction du bénéfice) IS subject to the 15% capital-income withholding. The 20% RELIBI withholding hits only… | |||||
| royalties | Royalties | 0 | royalties, licence fees and similar payments for the use of intellectual property paid to non-residents | The 0% is grounded in the primary text (absence from every LIR charging provision in the current coordinated text). Historical context relies on secondary sources: Luxembourg formerly withheld 10% (12% grossed-up) on royalties paid to non-residents; that withholding was abolished with effect from 1 January 2004 (abolition enacted in the loi du 21 décembre 2001 portant réforme de certaines dispositions en matière des impôts directs et indirects, which the coordinated text records as amending Art. 152: L.21.12.01,1er,38°). The abolition date is corroborated by practitioner sources (PwC Tax Summaries: royalties paid to non-residents are not subject to WHT) but we did not retrieve the 2001 Mémorial text itself, so the historical date carries secondary confidence; the current 0% does not. | LIR (texte coordonné en vigueur au 1er… |
| ZERO BY ABSENCE FROM THE CHARGING PROVISION since 1 January 2004; before that a 10%/12% withholding applied. EU Interest & Royalties Directive 2003/49/CE relief (transposed by the loi du 9 juillet 2004 with effect from 1 January 2004) is moot in practice because domestic law… | |||||
| directors-fees | Retenue d'impôt sur les tantièmes (directors' fees) | 20 | tantièmes (fees for supervisory/director functions per LIR Art. 91(1) no.2) paid by the Luxembourg State, communes, Luxembourg public establishments or entities with siège statutaire or administration centrale in Luxembourg, including to non-resident directors | — | LIR Art. 152, Titre 2 - La retenue… |
| NOTE THE ARTICLE: the tantièmes withholding sits in LIR Art. 152, Titre 2 (often miscited as 'art. 152bis', which in the current LIR is the investment tax credit). Per Art. 152 Titre 2 (19), the 20% withholding is FINAL for a non-resident whose only Luxembourg income is… | |||||
Personal income tax
0–42% across 23 bands · in force from 2025-01-01 · Official source: Art. 118 LIR (loi modifiée du 4 décembre 1967 concernant l'impôt sur le… · last verified 10 Aug 2026
| min | max | rate |
|---|---|---|
| 0 | 13230 | 0 |
| 13230 | 15435 | 8 |
| 15435 | 17640 | 9 |
| 17640 | 19845 | 10 |
| 19845 | 22050 | 11 |
| 22050 | 24255 | 12 |
| 24255 | 26550 | 14 |
| 26550 | 28845 | 16 |
| 28845 | 31140 | 18 |
| 31140 | 33435 | 20 |
| 33435 | 35730 | 22 |
| 35730 | 38025 | 24 |
| 38025 | 40320 | 26 |
| 40320 | 42615 | 28 |
| 42615 | 44910 | 30 |
| 44910 | 47205 | 32 |
| 47205 | 49500 | 34 |
| 49500 | 51795 | 36 |
| 51795 | 54090 | 38 |
| 54090 | 117450 | 39 |
| 117450 | 176160 | 40 |
| 176160 | 234870 | 41 |
| 234870 | — | 42 |
Variants
| Variant | Value | Applies to | Source |
|---|---|---|---|
| Classe 1 (headline) | Art. 120 LIR: the art. 118 tariff (the bracket table served above) applied directly to the adjusted taxable income (revenu imposable ajusté, art. 126). | Persons belonging to neither class 1a nor class 2 (art. 119 no. 1) — essentially single taxpayers under 64 without children, including by default (since 2018)… | — |
| Classe 1a | Art. 120bis LIR (as amended by the loi du 20 décembre 2024): tax = the art. 118 tariff applied to the adjusted taxable income REDUCED BY ONE QUARTER of its shortfall from EUR 79,380 (base = R − (79,380 − R)/4 while R < 79,380), subject to marginal-rate caps of 39% for the tranche between 51,804 and 117,450, then 40%/41%/42% on the class-1 top tranches. The 2024 law softened the old one-half reduction to one quarter. | Unless in class 2 (art. 119 no. 2): widowed persons; persons entitled to the child tax moderation (single parents, arts. 122/123); persons who completed their… | — |
| Classe 2 | Art. 121 LIR (full splitting): 'L'impôt à charge des contribuables de la classe 2 correspond au double de la cote qui, par application du tarif prévu à l'article 118, correspond à la moitié du revenu imposable ajusté' — tax computed on half the joint adjusted taxable income, then doubled. | Art. 119 no. 3: persons taxed collectively (married couples; registered partners on joint request); widowed persons within 3 years of the spouse's death… | — |
Statutory social-insurance contributions
0–17% across 7 contribution branches · in force from 2026-06-01 · Official source: Code de la sécurité sociale, art. 39 (plafond cotisable), art. 240 (taux de… · last verified 11 Aug 2026 secondary
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| assurance_maladie_soins_de_sante | Assurance maladie-maternité — prestations en nature / soins de santé (health insurance, benefits in kind, CNS) | 5.6 | 2.8 | 2.8 | percent | Gross remuneration subject to contributions, capped at the plafond cotisable of EUR 13.856,65 a month and EUR 166.279,80 a year from 1 June 2026 (five times the unqualified social minimum wage of EUR 2.771,33 at index 992,24). | EUR |
| SPLIT EXACTLY EVENLY, which is true of every Luxembourg branch except accident insurance, occupational health, the employers' mutuality and the dependency contribution. This branch funds medical treatment, hospital care and medicines through the CNS. THE CEILING MOVED MID-YEAR… | |||||||
| assurance_maladie_prestations_en_especes | Assurance maladie-maternité — prestations en espèces (sickness cash benefits) | 0.5 | 0.25 | 0.25 | percent | The same contributory base, capped at EUR 13.856,65 a month and EUR 166.279,80 a year from 1 June 2026. | EUR |
| Small, evenly split, and separate from the soins de santé rate under the same insurance. It funds the pécuniaire de maladie — the cash sickness benefit paid by the CNS once the employer's continued-pay period ends. Luxembourg payslips normally show a single CNS line of 3,05 % on… | |||||||
| assurance_pension | Assurance pension (old-age, invalidity and survivors' pension, CNAP) | 17 | 8.5 | 8.5 | percent | The same contributory base, capped at EUR 13.856,65 a month and EUR 166.279,80 a year from 1 June 2026. The State contributes a further 8 % from general revenue, which is not an employer or employee cost. | EUR |
| THE ONE LUXEMBOURG RATE THAT CHANGED FOR 2026, AND IT IS THE BIGGEST. Article 240 of the Code de la sécurité sociale was amended to raise the pension contribution from 16 % to 17 % with effect from 1 January 2026, taking the employee and employer shares from 8,00 % to 8,50 %… | |||||||
| assurance_dependance | Assurance dépendance (long-term care insurance) — employee-only, and the only uncapped contribution | 1.4 | 1.4 | 0 | percent | TOTAL PROFESSIONAL AND CAPITAL INCOME, reduced by a flat monthly abattement of EUR 692,83 (EUR 8.313,96 a year) from 1 June 2026, being one quarter of the social minimum wage. THERE IS NO CEILING: the plafond cotisable that caps every other Luxembourg contribution does not apply, and the 1,40 % runs on the whole of income above the abatement however high. | EUR |
| THE EXCEPTION TO EVERY OTHER LUXEMBOURG RULE, AND THE MOST COMMONLY MISHANDLED CONTRIBUTION IN THE COUNTRY. Four ways it differs: (1) it is ENTIRELY EMPLOYEE-BORNE — the employer pays nothing; (2) it is NOT CAPPED — the EUR 13.856,65 plafond does not apply, so it keeps running… | |||||||
| assurance_accident | Assurance accident (occupational accident and disease insurance, AAA) — employer-only, bonus-malus rated | 0.65 | 0 | 0.65 | percent | The same contributory base as the other branches, capped at EUR 13.856,65 a month and EUR 166.279,80 a year from 1 June 2026. The base rate is modulated by a bonus-malus factor assigned to the individual employer. | EUR |
| UNLIKE ALMOST EVERY OTHER COUNTRY IN THIS DATASET, LUXEMBOURG'S WORK-ACCIDENT COVER IS A PUBLIC SCHEME WITH A PUBLISHED NATIONAL RATE — not a commercial insurance premium as in Belgium, Denmark, Portugal, Norway and Switzerland, and not an industry tariff as in Poland or… | |||||||
| sante_au_travail | Santé au travail (occupational health service contribution) — employer-only | 0.14 | 0 | 0.14 | percent | The same contributory base, capped at EUR 13.856,65 a month and EUR 166.279,80 a year from 1 June 2026. | EUR |
| EMPLOYER-ONLY AND SMALL, BUT IT IS A DISTINCT CHARGE UNDER THE LABOUR CODE RATHER THAN A SOCIAL INSURANCE BRANCH — it funds the occupational health services that carry out statutory medical examinations. It appears on the CCSS statement alongside the insurance contributions… | |||||||
| mutualite_des_employeurs | Mutualité des employeurs (employers' mutual insurance for continued pay during sickness) — employer-only, class-rated | — | 0 | — | percent | The same contributory base, capped at EUR 13.856,65 a month and EUR 166.279,80 a year from 1 June 2026. The rate depends on the employer's own absenteeism class. | EUR |
| EMPLOYER-ONLY AND EMPLOYER-SPECIFIC — rate deliberately null, because there is no single figure and the applicable class depends on the employer's own absence record rather than on any characteristic of the employee. THE FOUR 2026 RATES ARE 0,23 %, 0,95 %, 1,56 % AND 2,66 % — a… | |||||||
Late-payment interest (EU Late Payment Directive)
10.4 percent · in force from 2026-07-01 · Official source: Derived from the ECB main refinancing rate (this API's… · last verified 27 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| directive | EU Late Payment Directive statutory rate (reference + 8pp) | 8 | 10.4 | Directive 2011/7/EU, art. 2(6)-(7) | Directive 2011/7/EU on combating late… |
Tax filing deadlines
10 deadline rules · in force from — · Official source: 10 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-monthly | vat | return_and_payment | Déclaration mensuelle de TVA et paiement | monthly | Assujettis dont le chiffre d'affaires annuel (ou AIC/APSI) de l'année civile précédente était supérieur à 620.000 euros. | primary | 2026-10-28 | Déclarations TVA (AED |
| Deadline modelled as the 14th. 'Avant le Nth jour' is read literally as exclusive (last day = day N-1), consistent with 'avant le 1er mai' = 30 April. The AED page (last updated 30/09/2020) is French-only; payment is due in the same delay ('acquitter ladite taxe dans ce même… | ||||||||
| vat-return-quarterly | vat | return_and_payment | Déclaration trimestrielle de TVA et paiement | quarterly | Assujettis dont le chiffre d'affaires annuel (ou AIC/APSI) était supérieur à 112.000 euros sans dépasser 620.000 euros. | primary | 2026-10-28 | Déclarations TVA (AED |
| Deadline modelled as the 14th of the first month of the following quarter. 'Avant le Nth jour' is read literally as exclusive (last day = day N-1), consistent with 'avant le 1er mai' = 30 April. The AED page (last updated 30/09/2020) is French-only; payment is due in the same… | ||||||||
| vat-return-annual-recap | vat | return_and_payment | Déclaration annuelle récapitulative de TVA (déposants mensuels/trimestriels) | annual | Assujettis tenus au dépôt de déclarations mensuelles ou trimestrielles. | primary | 2026-10-28 | Déclarations TVA (AED |
| Before 1 May = by 30 April; balance due in the same delay. | ||||||||
| vat-return-annual | vat | return_and_payment | Déclaration annuelle de TVA (régime annuel) et paiement | annual | Assujettis dont le chiffre d'affaires annuel (ou AIC/APSI) n'a pas dépassé 112.000 euros. | primary | 2026-10-28 | Déclarations TVA (AED |
| Before 1 March = last day of February. | ||||||||
| paye-rts-monthly | paye | return_and_payment | Retenue d'impôt sur salaires et pensions (RTS) — déclaration et versement mensuels | monthly | Employeurs et caisses de pension dont la somme des retenues du mois est d'au moins 750 EUR. | primary | 2026-10-28 | Déclaration de la retenue d'impôt et… |
| Table on the page ('déclaration et versement à faire pour le'). The page also says 'dans les 10 jours qui suivent la fin de la période de déclaration'. | ||||||||
| paye-rts-quarterly | paye | return_and_payment | RTS — déclaration et versement trimestriels | quarterly | Somme des retenues du mois de 75 EUR à 750 EUR. | primary | 2026-10-28 | Déclaration de la retenue d'impôt et… |
| paye-rts-annual | paye | return_and_payment | RTS — déclaration et versement annuels | annual | Somme des retenues du mois inférieure à 75 EUR. | primary | 2026-10-28 | Déclaration de la retenue d'impôt et… |
| cit-return | cit | return | Déclaration pour l'impôt sur le revenu des collectivités et l'impôt commercial | annual | Collectivités (sociétés) — from tax year 2022. | primary | 2026-10-28 | Délais |
| Measured from the année d'imposition (calendar year). The ACD may set specific deadlines in its letters; extensions on reasoned request. | ||||||||
| cit-irc-advances | cit | provisional_payment | Avances trimestrielles — impôt sur le revenu des collectivités | quarterly | Collectivités with advances fixed by the ACD. | primary | 2026-10-28 | Avances d'impôt (ACD) |
| Amount: in principle one quarter of the tax from the latest assessment. | ||||||||
| cit-icc-advances | cit | provisional_payment | Avances trimestrielles — impôt commercial communal | quarterly | Taxpayers subject to municipal business tax (impôt commercial) with advances fixed. | primary | 2026-10-28 | Avances d'impôt (ACD) |
| Municipal business tax on profits, levied alongside the IRC; recorded under 'cit' as a business-profits tax. | ||||||||
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.