Posted on 06 August 2024
The Tax Rate for Individuals in Luxembourg
Discover the personal income tax system in Luxembourg for 2024, with progressive income brackets, tax deductions, and benefits for residents and married couples.
Tax Rate Structure
Income Brackets and Progressive Rates
Luxembourg applies a progressive tax bracket system. In 2024, the personal income tax schedule consists of 23 income brackets, with rates ranging from 0% to 42%.
Joint Taxation for Married Couples
Married couples can opt for joint taxation, which can reduce their total tax burden by benefiting from broader brackets and lower effective rates.
Solidarity Tax Surcharge
In addition to the standard income tax, a solidarity tax surcharge of 7% is applied to the amount of tax due, slightly increasing the overall tax burden.
