Net Salary Calculator Luxembourg 2026: Cross-Border, Take-Home Pay

Income tax scale 2026

Gross to net for common salaries (2026)

Single filer without children, and married couple without children taxed jointly, standard scale and employee contributions. Estimates for planning, identical to the calculator above.

Wage benchmarks in Luxembourg

Minimum wage: ITM, index level 992.24 in force since 1 June 2026. Median and average: STATEC, Structure of Earnings Survey 2022, full-time employees who worked the whole year, all bonuses included.

Tax classes 1, 1a and 2: what changes on the net

In Luxembourg the same gross salary does not give the same net in every tax class. Class 1 applies to a single person: the scale is applied directly to taxable income. Class 2 applies to married couples taxed jointly and, on joint request, to registered partners: taxable income is halved, the scale is applied to that half, then the tax is doubled. Class 1a applies to widowed persons (once the three years following the spouse’s death, during which class 2 is kept, have passed), to persons over 64 at the start of the year and to unmarried persons who receive the child tax moderation: the scale is applied to the income reduced by a quarter of its shortfall to 79,380 EUR, with the marginal rate capped at 39% from 51,804 EUR.

On 60,000 EUR gross per year, income tax including the employment fund contribution comes to 9,065 EUR in class 1, 6,571 EUR in class 1a and 3,043 EUR in class 2, leaving a net of 43,281, 45,776 and 49,304 EUR per year after social contributions. Children add no share to the computation: the child tax moderation is deemed paid with the family allowances, and the calculator does not model it. The household selector of the calculator applies these three classes; the scale itself, in force since tax year 2025, also applies in 2026.

Sources: ACD, loi concernant l’impôt sur le revenu, texte coordonné au 1er janvier 2026 (art. 118 à 122) · Legilux, loi du 20 décembre 2024 (Mémorial A n° 589) · ACD, classes d’impôt des contribuables résidents

Cross-border workers living in France

An employee who lives in France and works in Luxembourg is taxed in Luxembourg on the Luxembourg salary: the tax treaty between France and Luxembourg gives the taxing right on salaries to the State where the employment is exercised. The net computed on this page therefore also applies to that employee, contributions included, since affiliation is to Luxembourg social security. Days worked outside Luxembourg (remote work in France, business travel) remain taxable in Luxembourg up to 34 days per year; beyond 34 days the tolerance lapses and the pay for all days worked outside Luxembourg, from the first one, becomes taxable in France.

By default, a married non-resident is in class 1. The couple can jointly request to be treated as residents (joint taxation, class 2) when at least 90% of the employee’s income is taxable in Luxembourg, or when the income not taxable in Luxembourg stays below 13,000 EUR per year; the request entails filing a Luxembourg tax return.

On the French side, the Luxembourg salary is declared and taken into account to compute the French tax, with a tax credit equal to the French tax corresponding to that income, provided it was actually subject to Luxembourg tax. The France vs Luxembourg comparison puts the two countries side by side on the same salary.

Sources: impots.gouv.fr, convention France-Luxembourg du 20 mars 2018 · Legilux, loi du 19 juin 2023 approuvant l’avenant du 7 novembre 2022 (34 jours) · ACD, circulaire L.G. Conv. D.I. n° 61 du 24 juin 2026 · ACD, foire aux questions des non-résidents · impots.gouv.fr, avenant du 10 octobre 2019 (art. 22, crédit d’impôt)

Social minimum wage 2026

The social minimum wage is 2,771.33 EUR gross per month for an unskilled employee aged 18 or over, and 3,325.59 EUR for a skilled employee, since 1 June 2026 (index level 992.24). From January to May 2026 the amounts were 2,703.74 and 3,244.48 EUR. They correspond to the normal working time of 40 hours per week, 173 hours per month, which gives an hourly rate of 16.0192 EUR for the unskilled minimum.

These amounts also anchor the contributions: the contribution ceiling is five times the social minimum wage, 13,856.63 EUR per month. The minimum wage is indexed automatically at each 2.5% index step, like every salary. There is no statutory thirteenth month in Luxembourg: a bonus or gratuity is due only when the employment contract or the collective agreement provides for it, or when it results from a constant practice. Entered in the calculator on 12 payments, a salary of 2,771.33 EUR per month leaves 2,253 EUR net per month in class 1.

Sources: ITM, à combien s’élève la rémunération minimale · IGSS, paramètres sociaux valables au 1er juin 2026 · STATEC, indexation des salaires au 1er juin 2026 · ITM, régime des gratifications

Employer cost in Luxembourg

For the employer, a gross salary costs about 13.3% more than the gross: health insurance 3.05% (2.80% for care and 0.25% for the cash-benefit supplement), pension insurance 8.50%, accident insurance at the 0.65% base rate (adjusted by a bonus-malus factor from 0.85 to 1.50 by company), the Mutualité des employeurs from 0.23% to 2.66% depending on the absenteeism class (0.95% in class 2, the class of every new affiliate) and occupational health 0.14% for employers using the multisector service. All these contributions are capped at 13,856.63 EUR per month.

On 60,000 EUR gross per year, the estimated employer cost is 67,974 EUR, for an employee net of 43,281 EUR in class 1. The calculator shows this line under the result, and the gross-to-net table above repeats it for each amount. The employment fund contribution does not weigh on payroll: it is a surcharge on the employee’s income tax, already included in the tax shown.

Sources: CCSS, taux de cotisation au 1er janvier 2026 pour salariés · Mutualité des employeurs, financement (classes 2026) · AAA, système bonus-malus, version 2026

Impatriate regime: 50% of remuneration exempt

An employee recruited from abroad or seconded to Luxembourg can, under conditions, have 50% of the gross annual remuneration exempted from income tax, on remuneration capped at 400,000 EUR (maximum exemption of 200,000 EUR per year), for the year of arrival and the following eight years. Social contributions remain due on the full gross. Among the conditions: no Luxembourg tax residence and no home within 150 km of the border during the previous five years, a fixed annual remuneration of at least 75,000 EUR, and at least 75% of working time on the qualifying activity. The calculator applies the exemption when the regime is selected; it does not check the conditions, which rest with the employer and the tax administration. On 100,000 EUR gross in class 1, the net goes from 63,348 EUR under the standard scale to 83,069 EUR under the regime.

Sources: guichet.lu, exonération fiscale des salariés hautement qualifiés · ACD, loi concernant l’impôt sur le revenu, texte coordonné 2026 (art. 115, n° 13b)