Luxembourg Personal income tax
Luxembourg Personal income tax run from 0% to 42% across 23 bands, cited to Art. 118 LIR (loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu), as last amended by the loi du 20 décembre 2024 (Entlaaschtungs-Pak, Mémorial A 2024 N° 589), applicable from tax year 2025 and unchanged for 2026, in force since 1 Jan 2025. Last checked against the official source on 10 Aug 2026.
Official source: Art. 118 LIR (loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu) · Last checked 2026-08-10 · source fingerprint
Personal income tax brackets for Luxembourg (art. 118 LIR tariff for tax year 2026). Liability depends on tax class: the served value is the class 1 tariff, with classes 1a and 2 carried as variants — class 1a applies the tariff to a reduced base, class 2 applies full splitting.
| Current value | 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 revenu), as last amended by the loi du 20 décembre 2024 (Entlaaschtungs-Pak, Mémorial A 2024 N° 589), applicable from tax year 2025 and unchanged for 2026 — bracket table extracted verbatim from the ACD's coordinated LIR text in force at 1 January 2026 (actualised 08/05/2026), arts. 118-121 |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
The served bracket table is the art. 118 ASSESSMENT tariff for tax year 2026 — identical to 2025's, since the 2026 budget package did not touch the barème (confirmed three ways: the Ministry of Finance's Nouveautés 2026 lists no barème change; the coordinated LIR text in force 1 January 2026 ends its art. 118 amendment trail at the loi du 20.12.2024; and projet de loi 8775 defines the 2027 adjustment relative to the 2026 tariff). SURCHARGE: the computed tax is increased by the contribution au fonds pour l'emploi — 7%, rising to 9% on the part of adjusted taxable income above EUR 150,000 (classes 1/1a) or EUR 300,000 (class 2); rates unchanged since 2013. The published salary/pension WITHHOLDING barèmes (règlement grand-ducal du 20 décembre 2024, Mémorial A 2024 N° 590; pensions A 2025 N° 7) already embed this supplement — no new RGD was needed for 2026. Traps: (1) A temporary crédit d'impôt conjoncture (CIC 2026, Resilienzpak, PL 8775) applies 1 June - 31 December 2026 and MIMICS a one-index-bracket adjustment via a tax credit WITHOUT changing the barème — do not fold it into the brackets. (2) From 1 January 2027 the bracket boundaries multiply by 1.025 (one tranche indiciaire, PL 8775) — this table is valid for tax year 2026 only. (3) Non-residents default to class 1 regardless of marital status; assimilation to resident treatment (class 2 splitting, deductions) only on option under art. 157ter — broadly at least 90% of worldwide income taxable in Luxembourg (50%-of-professional-income rule for Belgian residents). (4) Rates are marginal per tranche; official practice applies mid-tranche rounding via the published barème tables, so computed liabilities may differ from ACD tables by a few euros. Coordinated statute text (primary): https://impotsdirects.public.lu/dam-assets/fr/legislation/LIR/texte-coordonn-en-vigueur-au-1er-janvier-2026-ver-08052026.pdf (arts. 118-121, pp. 186-190).
Get it programmatically
curl https://euroref.dev/v1/lu/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/lu/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/lu/income-taxOther Luxembourg series: Policy interest rate · Value added tax (TVA) · VAT registration threshold · Social minimum wage (salaire social minimum) · Public holidays · Consumer price index (annual inflation, HICP) · Corporate income tax (aggregate) · Withholding tax rates · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Legal interest rate (taux d'intérêt légal)
The same figure elsewhere: Malta · Netherlands · Norway · Poland · Portugal · all 34