Luxembourg Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Luxembourg calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| EUR 65,000 a yearLuxembourg tax class: Class 1 - single taxpayer | EUR 46,539.68 | EUR 46,539.68 | Matches |
Official sources and monitoring
9 official sources. 8 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Personal income-tax tariff applicable from tax year 2025Luxembourg Direct Tax Administration | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Tax classes for resident taxpayersLuxembourg Direct Tax Administration | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Employment Fund income-tax surchargeLuxembourg Direct Tax Administration | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Employee tax credit and employee CO2 tax credit from 2026Luxembourg Direct Tax Administration | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Minimum social wage tax credit from 2025Luxembourg Direct Tax Administration | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Single-parent tax credit from 2025Luxembourg Direct Tax Administration | 2026-10-20 | Site blocks automated checks; reviewed manually |
| Determination of net employment income and automatic deductionsLuxembourg Direct Tax Administration | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| 2026 social-security rates, minimum wage and contribution ceilingsLuxembourg Joint Social Security Centre | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Social-security contribution bases and dependency-insurance allowanceLuxembourg Joint Social Security Centre | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version LU-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Luxembourg tax-resident private-sector employee with one ordinary job for the full 2026 calendar year.
- Salary is paid equally in twelve months and is subject to Luxembourg social security.
- The selected tax class is shown on the employee tax card. Class 2 results combine both spouses when a second salary is entered.
- Pension insurance is 17% in 2026, split equally between employee and employer. Health care and cash-benefit insurance total 6.1%, also split equally.
- The employer mutual-insurance class is assumed to be class 1 and the accident-insurance bonus-malus factor is assumed to be 1.
Coverage & limitations
Rule version LU-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Annual assessment estimate, not an exact reproduction of each monthly payroll withholding line.
- The single-parent profile assumes no private maintenance or similar child payments above EUR 2,712 a year; those payments can reduce the credit.
- Non-resident assimilation, cross-border income, multiple tax cards, bonuses, benefits in kind, commuting deductions and deductions above the automatic lump sums are excluded.
- Employer accident insurance can vary with the bonus-malus factor and mutual insurance varies by employer class. Independent professional verification pending.