# Calcul salaire net — Luxembourg net salary

Source page: https://valem.run/calculators/luxembourg/net-salary

Your Luxembourg net salary is gross minus about 12.45% contributions and progressive income tax plus the 7% employment-fund surcharge.

**Tax year:** 2026

## How it is calculated

Luxembourg payroll deducts pension (8%), health (3.05%) and dependency (1.4%) contributions from gross, about 12.45% together.

Income tax then applies on a finely-graduated progressive scale that depends on tax class (derived from marital status and children), plus a 7% employment-fund surcharge. This simplified model uses class 1. Estimate, not tax advice.

## Worked example

With Salaire brut annuel of 50,000 EUR, this model computes Net / mois of 3,071.97 EUR.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `grossAnnual` | Salaire brut annuel | number |

## Sources

- [Impôts directs (barème)](https://impotsdirects.public.lu) (checked 2026-08-02)
- [CCSS cotisations](https://ccss.public.lu) (checked 2026-08-02)

## What this page claims

The Valem engine reproduces this model's formula through 2 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/luxembourg/net-salary.json
- Compute by URL: https://valem.run/calculators/luxembourg/net-salary.json?grossAnnual=50000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `luxembourg/net-salary`)