Luxembourg Income Tax 2027 Progressive Calculator
Estimate your 2027 Luxembourg income tax across all 18 progressive brackets. Includes class 1 (single), 1a (single parent), and 2 (married/PACS) thresholds and the solidarity tax (7% / 9%).
| Annual taxable income | — |
| Tax class threshold | — |
| Progressive tax (18 brackets, max 42%) | — |
| Solidarity surcharge (7% or 9% on tax) | — |
| Less: Salaried Employee Credit (CIS) | — |
| Less: Child Tax Credit (per child) | — |
| Total tax 2027 | — |
| Effective rate | — |
Luxembourg's income tax is among Europe's most granular — 18 progressive brackets from 0% to 42%, plus a solidarity surcharge of 7% (9% above EUR 150,000). Tax class 1 (single), 1a (single parent), or 2 (married/PACS) determines the threshold and bracket widths. Class 2 effectively doubles bracket width via the income-splitting method, sharply reducing tax for dual-earner couples. Salaried Employee Credit (CIS) of EUR 600/year applies if income is under EUR 80,000.
Brackets, Classes, and Solidarity Surcharge
Class 1 (single, no children) tax-free threshold is approximately EUR 12,438 for 2027. Class 1a (single parent, widow, divorced 65+) and Class 2 (married/PACS) both have ~EUR 24,876 threshold. Class 2 uses the splitting method — bracket widths are effectively doubled, so a couple earning EUR 150k each pays the same marginal rate as a single person earning EUR 150k. The solidarity surcharge is calculated on the income tax amount itself (not on income): 7% standard, 9% for income above EUR 150,000. This is separate from social security contributions paid to CCSS.
Credits and Deductions for 2027
Salaried Employee Credit (CIS): EUR 600/year automatically applied by payroll if income < EUR 80,000, partial above. Single Parent Credit (CIM): EUR 1,500/year for Class 1a. Child Tax Credit (CIK): EUR 922/year per dependent child. Mortgage interest: deductible up to EUR 4,000/year for years 1-5 of ownership, decreasing to EUR 1,000 after year 10. Voluntary supplementary pension: deductible up to EUR 3,200/year. Charity donations: deductible 0.5-5% of AGI. Frontalier workers (France, Belgium, Germany commuting): from 2018, only those with 90% of income from Luxembourg sources can claim Class 2 by special request. Otherwise default to Class 1a regardless of marital status. The October-November annual tax filing window via MyGuichet.lu portal is mandatory for income above EUR 100k or with multiple income sources.
Last updated May 2026. Sources: ACD (Direct Tax Admin), CCSS.