The Personal Income Tax Rate in Luxembourg stands at 42 percent. Personal Income Tax Rate in Luxembourg averaged 43.32 percent from 1995 until 2025, reaching an all time high of 51.30 percent in 1996 and a record low of 39.00 percent in 2002. source: Administration des Contributions Directes

Personal Income Tax Rate in Luxembourg is expected to reach 42.00 percent by the end of 2026, according to Trading Economics global macro models and analysts expectations. In the long-term, the Luxembourg Personal Income Tax Rate is projected to trend around 42.00 percent in 2027, according to our econometric models.



Related Last Previous Unit Reference
Corporate Tax Rate 23.87 24.94 percent Dec 2025
Personal Income Tax Rate 42.00 42.00 percent Dec 2025
Sales Tax Rate 17.00 17.00 percent Dec 2025
Social Security Rate 27.19 25.91 percent Dec 2025
Social Security Rate For Companies 14.74 13.46 percent Dec 2025
Social Security Rate For Employees 12.45 12.45 percent Dec 2025
Withholding Tax Rate 0.00 0.00 percent Dec 2025


Luxembourg Personal Income Tax Rate
In Luxembourg, the Personal Income Tax Rate is a tax collected from individuals and is imposed on different sources of income like labour, pensions, interest and dividends. The benchmark we use refers to the Top Marginal Tax Rate for individuals. Revenues from the Personal Income Tax Rate are an important source of income for the government of Luxembourg.
Actual Previous Highest Lowest Dates Unit Frequency
42.00 42.00 51.30 39.00 1995 - 2025 percent Yearly