Personal taxation · Luxembourg
Tax credits for employees, pensioners and self-employed
Tax credits depend on the type of income and the year. They must be distinguished from deductions and withholding. Before claiming an additional amount, check the conditions for granting the credit, the period covered, the rules on combining credits and the amount already granted on your certificates.
Financial Services Luxembourg · Licensed accountant · Head of the firm: Mickaël LOC. Editorial update: .
Identifying the type of credit
| Income | Credits to examine | Preliminary check |
|---|---|---|
| Salary | CIS and employee CI-CO2 | Remuneration and credit already granted via payroll |
| Pension | CIP and pensioner CI-CO2 | Type of pension, social security affiliation and period |
| Self-employed activity | CII and self-employed CI-CO2 | Income from the activity and its specific rules |
| Particular situation | CIM, CIHS or another scheme | Specific conditions separate from the basic credit |
The tax year is essential
The basis and the amount of a credit can change without its name changing. A figure read for 2026 must not be applied to the return for 2025 income. Use the official page for the credit and the year concerned.
For employees, the Luxembourg Inland Revenue (ACD) has separate CIS/CO2 pages for 2025 and for the rules applicable from 2026. The gross remuneration used in a credit formula is not the adjusted taxable income used in a tax scale simulator.
Certificates and combining credits
Check the credits granted by each payer over the year. Having two certificates does not mean that a credit can be obtained twice in full. The rules on periods and on incompatibility between categories must be applied.
Fictitious example: a taxpayer receives a salary and then a pension during the same year. They cannot add up two maximum annual amounts without examining the periods and the applicable rules.
Correcting without promising a gain
A correction can restore a missing credit or correct an amount granted in error. The outcome depends on the file as a whole. The right route (tax withholding card, annual tax adjustment (Form 163) or tax return) depends on the person's circumstances.
Prepare the certificates, the timeline of income and the necessary proof of social security affiliation. The firm's general simulator states expressly that it excludes these credits; it does not replace this check.
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
- ACD: employee tax credits by year
- ACD: CIS and CO2 tax credit, 2025
- ACD: consolidated income tax law (LIR), 2025
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.