Salary calculator
Calculate Luxembourg take-home pay using the tax scale applicable from 2025. Enter salary, annual bonus and tax class to see income tax with the employment-fund surcharge, social security and monthly net pay.
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2025 tax guide
Luxembourg payroll deducts pension, health and dependency contributions before applying a progressive income-tax scale. Tax class can have a large effect on withholding, especially for married couples assessed jointly.
Updated 22 June 2026. Examples use the tax scale applicable from 2025, tax class 1, 12 payments, no bonus and only the standard payroll deduction included by the calculator.
| Taxable income | Marginal rate |
|---|---|
| Up to €13,200 | 0% |
| €13,201 to €54,050 | Progressive from 8% to 38% |
| €54,051 to €117,450 | 39% |
| €117,451 to €176,150 | 40% |
| €176,151 to €234,850 | 41% |
| Over €234,850 | 42% |
The calculated income tax is normally increased by the employment-fund surcharge, generally 7% for the salary levels shown here.
| Contribution | Employee treatment |
|---|---|
| Pension insurance | 8.00%, subject to the contribution ceiling |
| Health insurance | 3.05%, subject to the contribution ceiling |
| Dependency insurance | 1.40% after an allowance, without the normal ceiling |
The monthly social-security ceiling changes with indexation. The calculator annualises the standard employee shares.
Popular salaries
Class 2 can produce a materially different result because joint taxation applies income splitting. Select the class printed on your tax card.
| Gross salary | Income tax | Social security | Annual net | Monthly net |
|---|---|---|---|---|
| €40,000 | €3,234 | €4,869 | €31,897 | €2,658 |
| €60,000 | €8,977 | €7,359 | €43,664 | €3,639 |
| €80,000 | €16,388 | €9,849 | €53,763 | €4,480 |
| €100,000 | €23,812 | €12,339 | €63,849 | €5,321 |
| €120,000 | €31,235 | €14,829 | €73,935 | €6,161 |
Worked example
At €60,000 gross, estimated employee social security is €7,359 and income tax including the employment-fund surcharge is €8,977. Estimated take-home is €43,664 per year or €3,639 per month.
Class 2 is not simply a lower percentage. The joint computation effectively applies the scale to half the adjusted joint income and doubles the resulting tax.
Deductions explained
Class 1 generally covers single taxpayers. Class 1a can apply to single parents, widowed people and some older taxpayers. Class 2 generally covers qualifying married couples under collective taxation. This calculator currently models classes 1 and 2.
Employers use the electronic fiche de retenue d’impôt. A change in marriage, parenthood, residence or assessment choice can change the class or withholding rate during the year.
Unlike pension and health insurance, dependency insurance is calculated after a specific allowance and is not reduced to the ordinary maximum contribution base.
Non-residents may be able to request treatment similar to residents if statutory income conditions are met. Foreign household income can affect class 2 eligibility and the final assessment.
Methodology
The calculator applies the 2025 progressive scale, class 1 or split class 2 computation, the 7% employment-fund surcharge and the main employee social contributions.
Class 1a, tax credits, detailed deductible expenses, cross-border assimilation and exact monthly tax-table rounding are not modelled.
Questions
Social security of about 12.45% is deducted (pension 8%, health 3.05%, and a 1.4% dependency contribution), then income tax on a progressive scale from 0% to 42%, plus a 7% employment-fund surcharge on the tax.
Class 1 is for single people. Class 2 is for married couples and registered partners taxed jointly, and is more favourable because the income is effectively split. This calculator covers classes 1 and 2; class 1a (single parents, over-65s) is not yet modelled.
It uses the 2025 scale, the 7% surcharge, and the main social contributions, so it is close for a normal salary. Most individual deductions and credits are not included, so your exact net may differ slightly.