Luxembourg Personal income tax
Luxembourg has 23 tax bands on the calendar held here, in force from 1 Jan 2025. Last checked against the official source on 10 Aug 2026.
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 | 23 entries — see the API for the full schedule |
|---|---|
| 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