Luxembourg Income Tax Calculator 2026 — IIT
Calculate Income Tax (IIT) in Luxembourg. Progressive rates from 0% to 42% plus solidarity surcharge (top 45.78%) for Class 1 single taxpayers.
Luxembourg Tax System
Personal Income Tax in Luxembourg is progressive with rates from 0% to 42%. A solidarity surcharge (contribution fonds pour l'emploi) of 7–9% is applied, bringing the top marginal rate to 45.78%. The first EUR 12,438 of income is tax-free for Class 1 (single) taxpayers.
2026 Rates: IIT 0–45.78% (Class 1 single, EUR 12,438 threshold, solidarity surcharge included).
Luxembourg Income Tax Calculator 2026 — IIT
Calculate income tax in Luxembourg 2026. Progressive 0-45.78% for Class 1 single.
Annual Income€80,000
IIT (0–45.78%)€12,45515.6% effective
Net Income After Tax€67,545