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Updated : 02/03/2017

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? 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 rates for 2015 (2016 return)

Bracket Annual income Rate

1

Up to € 11 264

0%

2

€ 11 265 - € 13 172

8%

3

€ 13 173 - € 15 080

10%

4

€ 15 081 - € 16 988

12%

5

€ 16 989 - € 18 896

14%

6

€ 18 897 - € 20 804

16%

7

€ 20 805 - € 22 712

18%

8

€ 22 713 - € 24 620

20%

9

€ 24 621 - € 26 528

22%

10

€ 26 529 - € 28 436

24%

11

€ 28 437 - € 30 344

26%

12

€ 30 345 - € 32 252

28%

13

€ 32 253 - € 34 160

30%

14

€ 34 161 - € 36 068

32%

15

€ 36 069 - € 37 976

34%

16

€ 37 977 - € 39 854

36%

17

€ 39 855 - € 41 792

38%

18

€ 41 793 - € 99 999

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 officefrançais

Taxes for the self-employed français

Check also what your EU rights are.

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? 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 rates for 2015 (2016 return)

Bracket Annual income Rate

1

Up to € 11 264

0%

2

€ 11 265 - € 13 172

8%

3

€ 13 173 - € 15 080

10%

4

€ 15 081 - € 16 988

12%

5

€ 16 989 - € 18 896

14%

6

€ 18 897 - € 20 804

16%

7

€ 20 805 - € 22 712

18%

8

€ 22 713 - € 24 620

20%

9

€ 24 621 - € 26 528

22%

10

€ 26 529 - € 28 436

24%

11

€ 28 437 - € 30 344

26%

12

€ 30 345 - € 32 252

28%

13

€ 32 253 - € 34 160

30%

14

€ 34 161 - € 36 068

32%

15

€ 36 069 - € 37 976

34%

16

€ 37 977 - € 39 854

36%

17

€ 39 855 - € 41 792

38%

18

€ 41 793 - € 99 999

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 officefrançais

Taxes for the self-employed français

Check also what your EU rights are.

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