Tax year
The tax year corresponds to the calendar year.
Tax rates
Progressive tax rates ranging from 0% to 42.8% apply to taxable income not exceeding €150,000 (€300,000 for couples taxed jointly). The rate of 43.6% applies to the portion of taxable income exceeding €150,000 (€300,000 for couples taxed jointly).
An additional temporary tax of 0.5% applies to the taxable basis reduced by an amount equivalent to 1x the minimum monthly social wage for non-qualified workers, i.e. €1,922.96 (index 775.17 at 1 January 2016), or ¾ of the minimum monthly social wage, depending on the type of taxable income.
The calculation of Luxembourg income taxes depends on the taxable income and the individual's family status, i.e. the tax class.
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