🇱🇺 Luxembourg Statutory Tax Guide
Luxembourg Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Administration des Contributions Directes (ACD).
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📜 Statutory Authority & Legal Framework
In Luxembourg, personal income taxation is administered by the Administration des Contributions Directes (ACD) under the authority of Loi concernant l’impôt sur le revenu (L.I.R.).
Luxembourg progressive 23-tier tax scale (0% to 42%) with 12.45% CCSS social security contribution.
📊 2026 Progressive Marginal Tax Brackets
Currency: EUR| Income Bracket (€) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Exempt (0%) | 0.0% | Tax-Free Allowance |
| 8% | 8.0% | Tier 2 |
| 18% | 18.0% | Tier 3 |
| 30% | 30.0% | Tier 4 |
| 39% | 39.0% | Tier 5 |
| 42% | 42.0% | Tier 6 |
🛡️ Mandatory Social Security & Pension Contributions
CCSS Sécurité Sociale
Employee Share: 12.4%
Employer Share: 12.2%
Wage Cap: € 145,000
Frequently Asked Questions: Luxembourg Taxation
What are the income tax brackets in Luxembourg? ↓
Luxembourg operates a progressive tax system administered by Administration des Contributions Directes (ACD) under Loi concernant l’impôt sur le revenu (L.I.R.).
What social security or pension contributions apply in Luxembourg? ↓
Mandatory contributions include: CCSS Sécurité Sociale (12.4%).