LU Tax Class 1 vs 1a vs 2 Comparison 2027 Calculator
Luxembourg has 3 tax classes. Class 1: single, no children. Class 1a: single parent, widowed, age 65+ (more generous). Class 2: married filing jointly. Calculate which saves most.
| Your income | — |
| Spouse income | — |
| Children | — |
| Child credit | — |
| Tax — Class 1 | — |
| Tax — Class 1a | — |
| Tax — Class 2 (joint splitting) | — |
| Lowest tax (winner) | — |
Luxembourg's tax system has 3 classes that determine your tax brackets and allowances. Class 1: single, no children, no age allowance. Class 1a: single parent (with child living with them), widowed in first year, or 65+ — gets more generous brackets and an additional allowance. Class 2: married filing jointly — uses 'splitting' (calculate tax on half, multiply by 2), often saves €2,000-€7,000/yr.
Class 1 vs 1a Distinction
Class 1: standard single, no special status. Class 1a: applies to single parents (Schedule W), widowed in calendar year following spouse's death, or taxpayers 65+. Class 1a gives wider 4% bracket range + additional €4,500 allowance for single parents. Often saves €500-€2,000/yr vs Class 1.
Class 2 Splitting Math
For married couples: combined taxable income divided by 2, that result run through Class 1 brackets, then × 2. This places income in lower marginal brackets. Single-earner couple (€80K + €0) saves most: €15K → €30K bracket vs full €80K bracket.
When to Choose Each
Single: Class 1 default. Single parent: 1a always saves vs 1 (apply by January). Married: Class 2 unless one spouse has €0 LU income (rare). New widows: 1a for 3 years post-death. After 3 years: 1 unless single parent or 65+.
Filing Requirement
Class is set by year-end status. Married Jan 1 → Class 2 for full year. Married Mar 15 → Class 1 (single) for that year, Class 2 next. Apply for class change via Form 100 to Administration des contributions directes.
Last updated May 2026. Sources: Administration des contributions directes, Guichet Luxembourg Personal Income Tax.