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Updated : 05/09/2017

Income taxes abroad – Luxembourg

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I'm an employee

Which income will be taxed in Luxembourg?

  • Living in Luxembourg for at least 6 months in a tax year? You must pay tax on your worldwide income there.
  • Living in Luxembourg for less than 6 months in a tax year? You only pay tax on income earned there.
  • Income from other EU countries? Make sure you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Luxembourg after deduction of taxes and social security contributions?

Income tax calculator - Luxembourgfrançais

Income tax rates for 2016 (2017 return)

Bracket Annual income Rate

1

Up to € 11 264

0%

2

€ 11 265 - € 13 136

8%

3

€ 13 137 - € 15 008

9%

4

€ 15 009 - € 16 880

10%

5

€ 16 881 - € 18 752

11%

6

€ 18 753 - € 20 624

12%

7

€ 20 625 - € 22 568

14%

8

€ 22 569 - € 24 512

16%

9

€ 24 513 - € 26 456

18%

10

€ 26 457 - € 28 400

20%

11

€ 28 401 - € 30 344

22%

12

€ 30 345 - € 32 288

24%

13

€ 32 289 - € 34 232

26%

14

€ 34 233 - € 36 176

28%

15

€ 36 177 - € 38 120

30%

16

€ 38 121 - € 40 064

32%

17

€ 40 065 - € 42 008

34%

18

€ 42 009 - € 43 952

36%

19

€ 43 953 - € 45 896

38%

20

€ 45 897 - € 100 001

39%

21

€ 100 002 - € 149 999

40%

22

€ 150 000 - € 200 003

41%

23

Over € 200 004

42%

In calculating your taxable income, take into account any applicable allowances or deductions for expenditure.

When and how do you pay?

Your employer deducts tax and social security contributions from your salary.

If your income is from salary only, filing an annual tax return is optional (deadline — 31 March).

Annual tax return forms - Luxembourg français

Tax calendar - Luxembourgfrançais

How to appeal/complain

If you disagree with your tax assessment, you can appeal — within 3 months — to the tax officefrançais or Directorate for direct taxesfrançais .

For details of exactly where and how, see your tax assessment letter.

Links

Luxembourg central tax officefrançais

Taxes for the self-employedfrançais

I'm self-employed

Which income will be taxed in Luxembourg?

  • Living in Luxembourg for at least 6 months in a tax year? You must pay tax on your worldwide income there.
  • Living in Luxembourg for less than 6 months in a tax year? You only pay tax on income earned there.
  • Income from other EU countries? Make sure you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Luxembourg after deduction of taxes and social security contributions?

Income tax calculator - Luxembourgfrançais

Income tax rates for 2016 (2017 return)

Bracket Annual income Rate

1

Up to € 11 264

0%

2

€ 11 265 - € 13 136

8%

3

€ 13 137 - € 15 008

9%

4

€ 15 009 - € 16 880

10%

5

€ 16 881 - € 18 752

11%

6

€ 18 753 - € 20 624

12%

7

€ 20 625 - € 22 568

14%

8

€ 22 569 - € 24 512

16%

9

€ 24 513 - € 26 456

18%

10

€ 26 457 - € 28 400

20%

11

€ 28 401 - € 30 344

22%

12

€ 30 345 - € 32 288

24%

13

€ 32 289 - € 34 232

26%

14

€ 34 233 - € 36 176

28%

15

€ 36 177 - € 38 120

30%

16

€ 38 121 - € 40 064

32%

17

€ 40 065 - € 42 008

34%

18

€ 42 009 - € 43 952

36%

19

€ 43 953 - € 45 896

38%

20

€ 45 897 - € 100 001

39%

21

€ 100 002 - € 149 999

40%

22

€ 150 000 - € 200 003

41%

23

Over € 200 004

42%

In calculating your taxable income, take into account any applicable allowances or deductions for expenditure.

When and how do you pay?

You must file a tax return by 31 March every year.

Annual tax return forms - Luxembourg français

Tax calendar - Luxembourgfrançais

How to appeal/complain

If you disagree with your tax assessment, you can appeal — within 3 months — to the tax officefrançais or Directorate for direct taxesfrançais .

For details of exactly where and how, see your tax assessment letter.

Links

Luxembourg central tax officefrançais

Taxes for the self-employedfrançais

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Income taxes abroad
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