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Personal income tax return in Luxembourg, model 100, optimised and on time.

The personal income tax return (model 100) declares your income to the Direct Tax Authority (ACD). We prepare it, identify the applicable deductions and file it on time, for residents and non-residents alike.

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In short

The personal income tax return (form model 100) summarises a Luxembourg taxpayer's income (salaries, investment, rental, self-employed) and applies the scale according to the tax class (1, 1a, 2). It is filed with the Direct Tax Authority (ACD).

Reviewed by Mickaël LOCManaging Director · Licensed fiduciary 10077274 · Updated 2026ProfileLinkedIn
Legal basis

Income tax governed by the amended law of 4 December 1967 (LIR). Return via form model 100 with the ACD. The filing deadline was extended to 31 December of the year following the tax year (law of 19 December 2020). Tax classes 1, 1a and 2 depending on family situation.

Key takeaway

  • The return is filed via form model 100 with the ACD.
  • The tax class (1, 1a, 2) depends on family situation.
  • The filing deadline is extended to 31 December of the following year.

Who this is for

  • Taxable Luxembourg residents
  • Cross-border workers and non-residents with Luxembourg income
  • Married couples / partners (joint or individual taxation)
  • Taxpayers with rental, investment or self-employed income

What we do

  • Preparation of the model 100 return
  • Identification of deductions (interest, insurance, pension, expenses)
  • Choice of tax class and joint / individual taxation
  • Cross-border workers and assimilation to residents
  • Filing, follow-up and verification of the tax assessment
Income tax simulator, individuals

Indicative estimate based on the official scale (2025 tax year).

Annual gross salary€60,000 / year
Tax class
Gross salary€60,000
Social contributions (employee)− €7,356
Estimated taxable base€52,104
Base income tax€8,105
Employment fund surcharge (7 %)€567
Estimated total tax€8,672
Estimated net income€43,971
Average rate (tax)16.6 %
Marginal rate40.7 %
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Class 1a (single parents, widowed, 65+) : specific scale, personalised calculation on request.

Indicative estimate, 2025 tax-year scale (classes 1 and 2) and 2025 social parameters. The net-salary mode applies employee contributions (pension 8%, health 3.05%, dependency 1.4%), a EUR 540 expense allowance and excludes the employee tax credit and specific deductions; annual calculation (the monthly RTS statement may differ). Excludes class 1a. Not tax advice.

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Preparation checklist

Get the list of documents and steps to start without friction.

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FAQ

Frequently asked questions

Who must file a return in Luxembourg?
Taxpayers whose situation requires it (multiple income sources, exceeding thresholds, a request for adjustment or assimilation for non-residents). We check your obligation and whether filing is beneficial.
What is the deadline?
The filing deadline for the model 100 return was relaxed and extended, indicatively, to 31 December of the year following the tax year. We confirm the deadline applicable to your case.
What is the tax class?
A parameter (1, 1a, 2) that sets the applicable scale according to your family situation (single, single-parent, married / partner). It strongly affects the tax due.
Do you offer a simulator?
An indicative personal income tax simulator is in preparation; meanwhile, we provide a personalised quantified estimate on request.
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