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Updated : 02/10/2014

Income taxes abroad – Luxembourg

What's your situation?

I'm an employee Choose country

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Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in Luxembourg?

  • Live in Luxembourg? (min. 6 months in the tax year) You must pay tax on your worldwide income there.

  • Lived in Luxembourg? (but less than 6 months in a tax year) You only pay tax on income earned there.

  • Income from other EU countries? Check 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 - Luxembourg français

Income tax

The base rates for 2014 are:

1

Up to € 11 265

0%

2

€ 11 265 - € 13 173

8%

3

€ 13 173 - € 15 081

10%

4

€ 15 081 - € 16 989

12%

5

€ 16 989 - € 18 897

14%

6

€ 18 897 - € 20 805

16%

7

€ 20 805 - € 22 713

18%

8

€ 22 713 - € 24 621

20%

9

€ 24 621 - € 26 529

22%

10

€ 26 529 - € 28 437

24%

11

€ 28 437 - € 30 345

26%

12

€ 30 345 - € 32 253

28%

13

€ 32 253 - € 34 161

30%

14

€ 34 161 - € 36 069

32%

15

€ 36 069 - € 37 977

34%

16

€ 37 977 - € 39 885

36%

17

€ 39 885 - € 41 793

38%

18

€ 41 793 - € 100 000

39%

19

Over € 100 000

40%

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 - Luxembourg français

How to appeal/complain

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

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

Links

Luxembourg central tax office français

EU tax law – by country

Taxes for the self-employed français

Check also what your EU rights are.


I'm self-employed Choose country

Choose country

Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in Luxembourg?

  • Live in Luxembourg? (min. 6 months in the tax year) You must pay tax on your worldwide income there.

  • Lived in Luxembourg? (but less than 6 months in a tax year) You only pay tax on income earned there.

  • Income from other EU countries? Check 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 - Luxembourg français

Income tax

The base rates for 2014 are:

1

Up to € 11 265

0%

2

€ 11 265 - € 13 173

8%

3

€ 13 173 - € 15 081

10%

4

€ 15 081 - € 16 989

12%

5

€ 16 989 - € 18 897

14%

6

€ 18 897 - € 20 805

16%

7

€ 20 805 - € 22 713

18%

8

€ 22 713 - € 24 621

20%

9

€ 24 621 - € 26 529

22%

10

€ 26 529 - € 28 437

24%

11

€ 28 437 - € 30 345

26%

12

€ 30 345 - € 32 253

28%

13

€ 32 253 - € 34 161

30%

14

€ 34 161 - € 36 069

32%

15

€ 36 069 - € 37 977

34%

16

€ 37 977 - € 39 885

36%

17

€ 39 885 - € 41 793

38%

18

€ 41 793 - € 100 000

39%

19

Over € 100 000

40%

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 - Luxembourg français

How to appeal/complain

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

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

Links

Luxembourg central tax office français

EU tax law - by country

Taxes for the self-employed français

Check also what your EU rights are.


Contact points

Local tax offices - Luxembourg français

Help and advice

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