Personal taxation · Luxembourg
Luxembourg income tax calculator: 2025 income
The calculator estimates the annual tax for tax classes 1 and 2 from an adjusted taxable base that has already been determined. It uses the 2025 tax scale and does not calculate social security contributions. It calculates neither net salary, nor personal tax credits, nor a refund.
Financial Services Luxembourg · Licensed accountant · Head of the firm: Mickaël LOC. Editorial update: .
Annual tax estimate: 2025 income
Enter an adjusted taxable base already determined, not gross salary. Classes 1 and 2 only. Excludes class 1a, tax credits, extraordinary income, treaty mechanisms and dependency contribution. Income is rounded down to EUR 50; tax and surcharge down to EUR 1. No net salary or refund calculated.
- Estimated base income tax
- €11,164
- Estimated employment fund surcharge
- €781
- Estimated annual tax before credits
- €11,945
- Estimated average rate
- 19.9 %
The surcharge is separate from the base scale. The portion above the applicable threshold is treated separately.
ACD scales and official calculation
Request a personalised calculationThe right input figure
Enter the annual adjusted taxable income, after the applicable deductions and allowances. This amount is neither gross salary nor necessarily the net income paid by the employer. Withholdings already paid are not deducted in this calculation.
The year shown is 2025. The tool does not claim to calculate any other year, even if some brackets remain the same. Tax class 1a, extraordinary income and tax treaty mechanisms are not covered.
Method and precision
The calculation applies the progressive brackets; tax class 2 uses the splitting mechanism. The employment fund surcharge is shown separately from the basic tax. Income is rounded down to the nearest 50 euros, then the tax and its surcharge are rounded down to the nearest euro, in line with the formulas published by the ACD. The result is limited to the tax scale and does not represent a full assessment of your file.
Tax credits, the rate effect of foreign income, special regimes and the long-term care contribution are excluded. Use the official calculation of the Luxembourg Inland Revenue (ACD) as a tax scale reference, and a professional review to determine the taxable base of your file.
Calculated tax and refund: two different amounts
Any refund requires the tax actually assessed to be reconciled with the withholdings and advance payments that can already be credited. A calculated tax amount alone does not tell you how much the ACD will pay back.
Fictitious example: tax assessed at EUR 6,000 and creditable withholdings of EUR 7,500 could produce a surplus of EUR 1,500, subject to the other items of the statement. This arithmetic example is not a result of the calculator.
The firm’s other tax engagements
Depending on your situation, the firm also handles tax, VAT and payroll, the regularisation of late tax filings and assistance during a tax audit. Fees are listed in the firm’s fee grid.
Official sources and scope
The rules apply to the year and profile concerned. Examples flagged as fictitious explain a method; they are not an individual validation. The documents and options of your file are covered by a separate engagement.