Luxembourg Classe d'Impôt 1/1a/2 Tax Calculator 2027

This is a free, private browser tool that works out your 2027 Luxembourg income tax under each classe d'impôt — Class 1, Class 1a and Class 2 — and shows which one costs you least. Enter your gross income and situation and it compares all three side by side; a single-earner married couple typically saves €3,000–€10,000 a year in Class 2.

Class 1 (Single)

Default for single taxpayers without dependents. Standard income tax brackets apply. No tax-splitting benefit. Highest tax burden at any income level.

Class 1a (Single Parent / 65+ / Widowed)

Single parent with child. Or single 65+. Or widowed (in year of spouse death + next 3 years). Gets 5% income reduction before applying Class 1 brackets.

Class 2 (Married/PACS Joint)

Married couples (or PACS civil union) filing jointly. Income divided by 2, tax computed on half, then doubled. Strong tax-splitting benefit for single-earner or asymmetric-earner couples.

Choosing Class 1 vs 2 (Married)

Can elect class individually OR joint. Two high equal earners: similar tax either way. Single-earner couple: Class 2 saves significantly (€3-10k+ for higher incomes).

Tax Classes End in 2028 — and 2027 Carries the Deadline

If you are planning around 2027, this is the part that matters most. Draft bill 8676, tabled on 6 January 2026, abolishes classes 1, 1a and 2 and replaces them with a single universal class — Classe U (Tarif U) — from tax year 2028, applying to every taxpayer regardless of marital status. It is modelled on the current Class 1a and is more generous than Class 1, widening the zero-tax band to €26,650 with fewer brackets, while top marginal rates stay in the 39–42% range. It remains a draft: classes 1, 1a and 2 stay in force for both 2026 and 2027, which is what the calculator above applies. The government intends to vote it before the end of 2026 and use 2027 for implementation.

Two consequences for couples. Anyone married or in a PACS before 2028 keeps access to joint taxation under a separate schedule, Tarif T, through a long transition running to 2052 — so Class 2's splitting advantage is not lost overnight. But if you want to be taxed individually from 2028 with the new single class shown on your tax card, you and your partner must file a joint request using the tax authority's dedicated form by 30 November 2027. That deadline falls inside the year this calculator covers, and missing it leaves you on the transitional joint schedule by default. Run both scenarios above before deciding. Sources: PwC Luxembourg on draft bill 8676, EY Luxembourg and the Administration des contributions directes. Updated 2026-08-14.

Source: guichet.public.lu Luxembourg tax classes, impotsdirects.public.lu. Last updated: 2026-08-14.