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

Calculate Luxembourg income tax 2027 by classe d'impôt — Class 1 (single), 1a (single parent/age 65+), 2 (married/joint). Class 2 typically lowest tax.

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).

Source: guichet.public.lu Luxembourg tax classes, impotsdirects.public.lu. Last updated: May 2026.