Country profile
Luxembourg
Essential country information and direct access to TAXpedia tools.
- Currency
- EUR
- 2026-09-30
- Average gross annual salary (full-time adjusted)
- €82,969 / year
- 2024
- HICP inflation (annual rate)
- 4.0%
- 2026-08
- Employment income tax: standard structure
- Progressive
- 2026-09-30
- Government debt / GDP
- 29.2%
- 2026-Q1 · provisional
- Unemployment (seasonally adjusted)
- 7.1%
- 2026-07
Data definitions and sources
Data reused from the TAXpedia comparator with their reference periods. This profile reuses existing sources and does not add a new fiscal verification.
- Currency: EUR Source
- Average gross annual salary (full-time adjusted): Average gross annual salary per employee, full-time adjusted. Not disposable income, median income or average income of all residents. Nominal euros, not purchasing-power adjusted. Source
- HICP inflation (annual rate): All-items HICP: percentage change against the same month of the previous year; not annual-average or month-on-month inflation. Source
- Employment income tax: standard structure: Summary of standard statutory rates on residents’ employment income. Does not describe the entire tax system, social contributions, effective burdens or special regimes. Flat rates may coexist with allowances and exemptions. Source
- Government debt / GDP: Consolidated general government gross debt at quarter-end as a percentage of GDP. Provisional data. Source
- Unemployment (seasonally adjusted): Total ILO unemployment rate, ages 15–74, seasonally adjusted. Source
Personal income taxation
Luxembourg · Progressive
Summary of standard statutory rates on residents’ employment income. Does not describe the entire tax system, social contributions, effective burdens or special regimes. Flat rates may coexist with allowances and exemptions.
| Income band (EUR) | Marginal rate |
|---|---|
| Up to €13,230 | 0% |
| Over €13,230 and up to €15,435 | 8% |
| Over €15,435 and up to €17,640 | 9% |
| Over €17,640 and up to €19,845 | 10% |
| Over €19,845 and up to €22,050 | 11% |
| Over €22,050 and up to €24,255 | 12% |
| Over €24,255 and up to €26,550 | 14% |
| Over €26,550 and up to €28,845 | 16% |
| Over €28,845 and up to €31,140 | 18% |
| Over €31,140 and up to €33,435 | 20% |
| Over €33,435 and up to €35,730 | 22% |
| Over €35,730 and up to €38,025 | 24% |
| Over €38,025 and up to €40,320 | 26% |
| Over €40,320 and up to €42,615 | 28% |
| Over €42,615 and up to €44,910 | 30% |
| Over €44,910 and up to €47,205 | 32% |
| Over €47,205 and up to €49,500 | 34% |
| Over €49,500 and up to €51,795 | 36% |
| Over €51,795 and up to €54,090 | 38% |
| Over €54,090 and up to €117,450 | 39% |
| Over €117,450 and up to €176,160 | 40% |
| Over €176,160 and up to €234,870 | 41% |
| Over €234,870 | 42% |
Amounts are in euros, as in the calculator. Marginal rates concern only the income within each band, not the effective percentage on total income. Allowances, contributions and local components may not be separated: these are model parameters, not a verification of statutory rates.
Classification source · 2026-09-30
Articles and insights
Content coming soon. Country-specific articles are not yet available in this profile.
See all articles about this country →