Luxembourg salary calculator 2026
Free Luxembourg salary calculator 2026: net take-home pay for employees. Income tax bareme with the 23 tax classes (1, 1a, 2), CNS health and pension contributions, dependency levy and employer cost. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Luxembourg (2026)
Educational monthly model for tax year 2026 (annual = month x 12) - not a payroll system, not a tax return, not tax advice. The progressive bareme used is the one from the 2023 reform, last adjusted on 1 January 2025 and not re-indexed for 2026; the social-security rates follow the 2026 pension reform (loi du 18.12.2025). Out of scope: 13th-month / bonus prorata, deductions beyond the standard lump sum, commuting, church tax and the real class-1a partial-splitting table.
Employment (contrat de travail / salarie)
- Income tax (impot sur le revenu): progressive bareme by tax class (classe d'impot). Class 1 runs the raw scale; class 2 applies the splitting advantage (2 x tax on half the joint base); class 1a is a partial-splitting on a reduced base (modelled approximately).
- Solidarity surcharge (contribution au fonds pour l'emploi): 7% of the income tax, rising to 9% on taxable income above EUR 150,000 (class 1 / 1a) or EUR 300,000 (class 2).
- Employee tax credit (CIS, credit d'impot salarie) from tax year 2026: a refundable credit on annual gross - phase-in to EUR 600/year between 11,265 and 40,000, then phasing out to zero at 80,000/year (6,667/month).
- Social security (CNS / CCSS) employee, on a base capped at 5x the social minimum wage: health 3.05%, pension 8.50% (raised by the 2026 pension reform), plus the dependency contribution (assurance dependance) 1.40% on gross with no ceiling, after a quarter-SSM allowance.
Sources: ACD - tarif applicable aux personnes physiques (bareme, classes, surcharge), ACD - CIS credit d'impot salarie a partir de l'annee d'imposition 2026, CCSS - cotisations sociales (sante 3.05%, pension 8.50%, dependance 1.40%, plafond cotisable).
Independant (travailleur independant / non-salarie)
- Social security (CCSS) on net professional profit: a self-employed person pays both the employee and the employer share, so pension is 8.50% + 8.50% = 17.00% and health 3.05% + 3.05% = 6.10%, plus the dependency contribution 1.40% (paid once). The base is floored at the social minimum wage and capped at 5x the SSM.
- Income tax (impot sur le revenu): the same progressive bareme by class as employment, applied to net profit minus the deductible social contributions and the standard expense lump sum, with the solidarity surcharge 7% / 9% on top.
- A self-employed tax credit (CII, credit d'impot independant) from tax year 2026 mirrors the employee CIS bands on annual net income.
Sources: CCSS - cotisations des travailleurs independants (both parts; floor at the SSM, cap at 5x SSM), ACD - tarif applicable aux personnes physiques (bareme), ACD - CII credit d'impot independant a partir de l'annee d'imposition 2026.