Income tax in Luxembourg (2026)
In 2026, income tax in Luxembourg runs from 8% to 45.8%. On a €90,000 salary you take home €59,236 a year, €4,936 a month.
Income tax rates
- Top rate
- 45.8%
- Lowest rate
- 8%
- Tax-free allowance
- None
- VAT
- 17%
The 2026 bands, in Euro
| Taxable income (after allowance) | Rate |
|---|---|
| €0 to €13,230 | 0% |
| €13,230 to €15,435 | 8% |
| €15,435 to €17,640 | 9% |
| €17,640 to €19,845 | 10% |
| €19,845 to €22,050 | 11% |
| €22,050 to €24,255 | 12% |
| €24,255 to €26,550 | 14% |
| €26,550 to €28,845 | 16% |
| €28,845 to €31,140 | 18% |
| €31,140 to €33,435 | 20% |
| €33,435 to €35,730 | 22% |
| €35,730 to €38,025 | 24% |
| €38,025 to €40,320 | 26% |
| €40,320 to €42,615 | 28% |
| €42,615 to €44,910 | 30% |
| €44,910 to €47,205 | 32% |
| €47,205 to €49,500 | 34% |
| €49,500 to €51,795 | 36% |
| €51,795 to €54,090 | 38% |
| €54,090 to €117,450 | 39% |
| €117,450 to €176,160 | 40% |
| €176,160 to €234,870 | 41% |
| over €234,870 | 42% |
These are the national bands. The top rate of 45.8% also counts surcharges and regional or local income taxes.
Take-home pay by salary
€30,000: €25,723 take-home (14.3% total tax)€35,000: €29,344 take-home (16.2% total tax)€40,000: €32,788 take-home (18% total tax)€45,000: €35,955 take-home (20.1% total tax)€50,000: €38,945 take-home (22.1% total tax)€60,000: €44,388 take-home (26% total tax)€70,000: €49,296 take-home (29.6% total tax)€80,000: €54,164 take-home (32.3% total tax)€90,000: €59,236 take-home (34.2% total tax)€100,000: €64,309 take-home (35.7% total tax)€120,000: €74,453 take-home (38% total tax)€150,000: €89,540 take-home (40.3% total tax)€200,000: €116,545 take-home (41.7% total tax)€250,000: €143,813 take-home (42.5% total tax)€300,000: €170,634 take-home (43.1% total tax)€400,000: €224,095 take-home (44% total tax)€500,000: €277,556 take-home (44.5% total tax)
Compare with other countries
Cost of living in Luxembourg
Frequently asked questions
What are the income tax rates in Luxembourg?
Income tax in Luxembourg runs from 8% to 45.8%, in 22 bands.
Is there a tax-free allowance in Luxembourg?
No — Luxembourg has no general tax-free allowance.
What is the take-home pay on €90,000 in Luxembourg?
On €90,000 in Luxembourg you take home €59,236 a year — €4,936 a month.
2026 rules checked against impotsdirects.public.lu. Single person, employee, no other income. Not tax advice. Change the details