Self-employed (independant) salary calculator - Luxembourg 2026
Free Self-employed (independant) salary calculator for Luxembourg (2026). Estimate gross-to-net take-home pay: income tax, social contributions and net salary. 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.