Salary calculator · Luxembourg 2026

Luxembourg net salary calculator 2026

Enter your gross salary in euros, monthly or yearly, and pick your tax class. You get the pay your employer transfers each month: gross minus pension, health and dependency insurance and wage tax, plus the tax credits paid through the payslip.

€
Net pay€3,415.55 per month ↓

Class 1 is for people who fall into neither class 1a nor class 2.

Result

Net pay

€3,415.55

per month · 75.9% of €4,500.00 gross

Deductions: 24.1% of gross

Social contributions−€573.05
Pension insurance 8.5%−€382.50
Health insurance 3.05%−€137.25
Dependency insurance 1.4%−€53.30
Wage tax (class 1)−€555.60
of which employment fund surcharge−€36.30
Tax credits paid with salary+€44.20
Employee tax credit (CIS)+€32.50
CO2 tax credit (CI-CO2)+€11.70
Minimum wage tax credit (CISSM)€0.00
Total deductions−€1,084.45

Estimate of a regular monthly payslip for 2026, not tax advice. Your payslip is the final word.

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How we calculate

Social contributions use the 2026 employee rates published by the Centre commun de la sécurité sociale (CCSS): pension 8.5% (up from 8% on 1 January 2026) and health 3.05% (2.80% plus 0.25% for cash benefits), both on pay up to 13,856.63 € a month (5 times the social minimum wage since 1 June 2026), and dependency insurance 1.4% on all pay above 692.83 € a month, with no ceiling.

Wage tax uses the official monthly withholding formulas of the Luxembourg tax administration (ACD), the ones payroll software must use. The 2025 scale still applies in 2026. Before the scale, only pension and health contributions are deducted; the scale already includes the flat deductions for work expenses (540 € a year) and special expenses (480 € a year), and the result includes the employment fund surcharge (7%, rising towards 9% above 12,585 € of monthly taxable pay in classes 1 and 1a and 25,085 € in class 2). We checked our formulas against all 5,520 amounts of the official monthly table: they match to the cent.

Tax credits paid through the payslip: the employee tax credit CIS (up to 600 € a year) and the CO2 tax credit (216 € a year from 2026), both reduced from 40,000 € and ending at 80,000 € of yearly gross, and the minimum wage tax credit CISSM, 81 € a month for full-time pay between 1,800 € and 3,000 €, falling to zero at 3,600 €.

What is not included

Not included: the single-parent tax credit (CIM, up to 3,504 € a year in class 1a, applied on request); the travel expense deduction and any other deduction written on your tax card (they lower the tax); the 4,500 € allowance for couples who both work; 13th month, bonuses and other non-regular pay, which are taxed under separate rules; benefits in kind and supplementary pension contributions; the temporary 2026 economic tax credit (crédit d'impôt conjoncture) for June to December 2026, which is in bill no. 8775, voted on 28 October 2026 but not yet in force when we checked; part-time pay. The result is the monthly withholding; your final annual tax can differ.

Cross-border workers from France, Belgium and Germany

If you live in France, Belgium or Germany and work in Luxembourg, the salary for work done in Luxembourg is normally taxed in Luxembourg through the same monthly withholding, and you pay Luxembourg social contributions, so this calculation applies to your payslip. Out of scope here: the details of each double tax treaty (for example days worked outside Luxembourg, or how your home country takes the income into account), the option for non-residents to be taxed like residents, and the special rules that set a non-resident's tax class. Check the class printed on your tax card (fiche de retenue d'impôt).

Frequently asked questions

Which tax class am I in?

Single without children: class 1. Single parent with a child for whom you get the child tax relief, widowed (after the first three years) or over 64 on 1 January: class 1a. Married or civil partners taxed jointly: class 2. Your class is printed on your tax card.

Why does the net go up at low salaries?

Because tax credits are paid with your salary even when there is little or no tax to offset: the employee tax credit, the CO2 tax credit and, for full-time pay between 1,800 € and 3,600 € a month, the minimum wage tax credit. When the credits exceed the wage tax, your employer pays you the difference.

Is there a ceiling on contributions?

Pension and health contributions are charged on pay up to 13,856.63 € a month in 2026 (since 1 June; 13,518.68 € from January to May). The 1.4% dependency insurance has no ceiling.

Gross salaries worked out

2026 rates and limits checked on 5 November 2026 against CCSS and ACD publications. Social minimum wage and ceiling as of 1 June 2026.