Luxembourg self-employed income tax calculator (classe 1)
Income tax for a Luxembourg indépendant in class 1 runs through a twenty-three-step scale from 0% to 42%, with an employment fund surcharge of 7% on the tax itself — and social contributions are a separate cost this page does not deduct.
Worked example: with Annual profit after expenses of 70,000, this model computes Income after tax of 53,870.82. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How indépendant in Luxembourg is calculated
Luxembourg has one of the most finely graduated income tax scales in Europe: twenty-three steps rather than the four or five most countries use, rising in two-point increments through the middle of the range before flattening into three long bands at the top. The effect is a smooth effective-rate curve with none of the visible jumps a coarse scale produces.
Two things then modify the result. The employment fund surcharge adds 7% of the tax itself — 9% above 150,000 EUR — so every marginal rate is really 1.07 times what the scale says. And your tax class matters enormously: class 1 modelled here is the least favourable, applying to a single person without dependent children.
Worked example
| Annual profit after expenses (EUR) | 70000 |
|---|---|
| Income tax (class 1) ✓ | 15074 |
| Employment fund surcharge ✓ | 1055.18 |
| Income after tax (before contributions) ✓ | 53870.82 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
How much income tax does an indépendant pay on 70,000 EUR in Luxembourg?
About 15,074 EUR of base tax in class 1, plus a 7% employment fund surcharge of roughly 1,055 EUR. Social contributions are additional and not included in that figure.
Does this include social contributions?
No. Pension, health, accident and dependency contributions for an indépendant are a large separate cost charged on a base floored at the social minimum wage and capped at five times it. Your real net income is materially below the figure shown.
What is the employment fund surcharge?
A contribution of 7% of the income tax itself, rising to 9% above 150,000 EUR of adjusted taxable income for classes 1 and 1a. It is charged on the tax, not on income.
Sources
- Administration des contributions directes — Barèmes · checked 2026-08-22
- The tax scale in Luxembourg — class 1 brackets and the employment fund surcharge · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 3 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 3 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
Related calculators
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Also for Luxembourg: Luxembourg salaire net · Luxembourg taxe véhicule
All Luxembourg calculators · All calculators
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