Luxembourg Salary Calculator 2026
Gross to net for 2026 using the article 118 scale in full: 23 bands from 0% to 42%, the solidarity surcharge, the employee tax credit, and contributions split across two different bases.
| Item | Annual | Monthly |
|---|---|---|
| Gross pay | 83.594 € | 6.966 € |
| Income tax incl. solidarity surcharge | 17.337 € | 1.445 € |
| Pension contribution (8.5%) | 7.105 € | 592 € |
| Health insurance (3.05%) | 2.550 € | 212 € |
| Dependence contribution (1.4%) | 1.054 € | 88 € |
| Total deductions | 28.046 € | 2.337 € |
| Take-home pay | 55.548 € | 4.629 € |
- Tax year 2026, tax class 1. The scale in force is the one applicable from tax year 2025; no separate 2026 scale was issued.
- The pension contribution rose from 8.00% to 8.50% on 1 January 2026.
- Excludes tax class 1a, non-resident cross-border rules, the minimum-wage and single-parent credits, and deductions beyond the two standard allowances.
What 2026 changed
The employee pension rate rose from 8.00% to 8.50% on 1 January, taking the combined employee contribution to 12.95%. Many calculators still apply 8.00%. The tax scale itself is unchanged: the administration publishes it as applicable from tax year 2025 and issued no separate 2026 version, so the 2025 scale carries over. Figures showing a zero rate band ending at 11,265 are from the older pre 2025 scale.
Contributions do not share one base
Health at 3.05% and pension at 8.50% both stop at five times the social minimum wage, about EUR 166,280 a year. The dependence contribution at 1.40% has no ceiling and keeps climbing with pay, but is charged only on income above an allowance of a quarter of the minimum wage. Treating all three the same way gives the wrong answer at both ends of the scale.
Take-home at a glance (2026, tax class 1)
| Gross / year | Net / year | Net / month | Effective rate |
|---|---|---|---|
| EUR 40,000 | EUR 32,469 | EUR 2,706 | 18.8% |
| EUR 60,000 | EUR 43,996 | EUR 3,666 | 26.7% |
| EUR 83,594 | EUR 55,548 | EUR 4,629 | 33.6% |
| EUR 120,000 | EUR 73,802 | EUR 6,150 | 38.5% |
| EUR 200,000 | EUR 114,307 | EUR 9,526 | 42.9% |
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Luxembourg guides
All guides: Luxembourg Tax and Pay Guides 2026
More European calculators
- Belgium salary calculator: ONSS and the exempt amount.
- France salary calculator: cotisations and the PAS.
- Germany salary calculator: Lohnsteuer in English.
Frequently asked questions
What changed in Luxembourg for 2026?
The employee pension contribution rose from 8.00% to 8.50% on 1 January 2026, taking the total employee rate to 12.95%. The index tranche of 1 June then lifted the social minimum wage, which moved both the contribution ceiling and the dependence allowance partway through the year.
Which tax scale applies for 2026?
The same one as 2025. The tax administration publishes the current scale as applicable from tax year 2025 and has issued no separate 2026 scale, so it carries over. Sources showing a zero rate band ending at 11,265 are quoting the older pre 2025 scale, not a 2026 one.
Are all contributions capped?
No, and the difference matters. Health and pension stop at five times the social minimum wage, about EUR 166,280 a year. The dependence contribution has no ceiling at all and keeps rising with pay, though it is charged only on income above an allowance of a quarter of the minimum wage.
How much does tax class 2 save?
Class 2 applies the class 1 scale to half your income and doubles the result, which is full splitting. For a single earner household the saving is substantial, because half the income is taxed at much lower bands. Class 1a, which covers single parents and people over 64, is not modelled here.
Sources: the article 118 scale as reproduced by the Chambre des salaries for 2026, and the Centre commun de la securite sociale's rates of 16 January 2026. Tax class 1a and non resident rules are not modelled. See the Luxembourg methodology for every assumption and limit.