Here is a breakdown of the 2026 personal income tax brackets for Luxembourg, shown in EUR.
| Taxable income | Rate |
|---|---|
| €0 – €13,230 | 0% |
| €13,230 – €15,435 | 8% |
| €15,435 – €17,640 | 9% |
| €17,640 – €19,845 | 10% |
| €19,845 – €22,050 | 11% |
| €22,050 – €24,255 | 12% |
| €24,255 – €26,550 | 14% |
| €26,550 – €28,845 | 16% |
| €28,845 – €31,140 | 18% |
| €31,140 – €33,435 | 20% |
| €33,435 – €35,730 | 22% |
| €35,730 – €38,025 | 24% |
| €38,025 – €40,320 | 26% |
| €40,320 – €42,615 | 28% |
| €42,615 – €44,910 | 30% |
| €44,910 – €47,205 | 32% |
| €47,205 – €49,500 | 34% |
| €49,500 – €51,795 | 36% |
| €51,795 – €54,090 | 38% |
| €54,090 – €117,450 | 39% |
| €117,450 – €176,160 | 40% |
| €176,160 – €234,870 | 41% |
| Over €234,870 | 42% |
How brackets work
A progressive bracket system only taxes the portion of income that falls inside each band at that band's rate — not your entire income at the top rate you reach. For example, if the first €13,230 of income is taxed at a lower rate, only income above that threshold is taxed at the next rate up.
Worked example: €17,640 income
- €13,230–€15,435 at 8% → €176
- €15,435–€17,640 at 9% → €198
- Total estimated tax: €375 (2.1% effective rate)
This is the estimated tax before any deductions or credits are applied — see the deductions guide for what could lower this further. Run your own numbers with the calculator above to see exactly how much of your income falls into each bracket.
Always verify current-year brackets with Luxembourg's tax authority before filing.