{
  "$comment": "Machine-readable companion to https://valem.run/calculators/luxembourg/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/luxembourg/self-employed",
  "dataUrl": "https://valem.run/calculators/luxembourg/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Luxembourg indépendant model by Valem (https://valem.run/calculators/luxembourg/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/luxembourg/self-employed/verify",
  "country": "luxembourg",
  "countryName": "Luxembourg",
  "formula": "self-employed",
  "formulaName": "Indépendant",
  "title": "Indépendant — Luxembourg Income Tax",
  "answer": "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.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 3 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 3,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "Administration des contributions directes — Barèmes",
      "url": "https://impotsdirects.public.lu/fr/baremes.html",
      "checked": "2026-08-22"
    },
    {
      "label": "The tax scale in Luxembourg — class 1 brackets and the employment fund surcharge",
      "url": "https://taxx.lu/en/tax-return-guide/the-tax-scale-in-luxembourg",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "incomeAfterTax",
  "inputs": [
    {
      "name": "annualProfit",
      "type": "number",
      "label": "Annual profit after expenses (EUR)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "baseTax",
      "type": "number",
      "label": "Income tax (class 1)",
      "format": "number",
      "formula": "($t := annualProfit; $round(0.08 * $max([0, $min([$t, 15400]) - 13200]) + 0.09 * $max([0, $min([$t, 17600]) - 15400]) + 0.10 * $max([0, $min([$t, 19800]) - 17600]) + 0.11 * $max([0, $min([$t, 22050]) - 19800]) + 0.12 * $max([0, $min([$t, 24250]) - 22050]) + 0.14 * $max([0, $min([$t, 26550]) - 24250]) + 0.16 * $max([0, $min([$t, 28800]) - 26550]) + 0.18 * $max([0, $min([$t, 31100]) - 28800]) + 0.20 * $max([0, $min([$t, 33400]) - 31100]) + 0.22 * $max([0, $min([$t, 35700]) - 33400]) + 0.24 * $max([0, $min([$t, 38000]) - 35700]) + 0.26 * $max([0, $min([$t, 40300]) - 38000]) + 0.28 * $max([0, $min([$t, 42600]) - 40300]) + 0.30 * $max([0, $min([$t, 44900]) - 42600]) + 0.32 * $max([0, $min([$t, 47200]) - 44900]) + 0.34 * $max([0, $min([$t, 49500]) - 47200]) + 0.36 * $max([0, $min([$t, 51750]) - 49500]) + 0.38 * $max([0, $min([$t, 54050]) - 51750]) + 0.39 * $max([0, $min([$t, 117450]) - 54050]) + 0.40 * $max([0, $min([$t, 176150]) - 117450]) + 0.41 * $max([0, $min([$t, 234850]) - 176150]) + 0.42 * $max([0, $t - 234850]), 2))"
    },
    {
      "name": "employmentFund",
      "type": "number",
      "label": "Employment fund surcharge",
      "format": "number",
      "formula": "$round(baseTax * (annualProfit > $const.employmentFundThreshold ? $const.employmentFundHighRate : $const.employmentFundRate), 2)"
    },
    {
      "name": "incomeAfterTax",
      "type": "number",
      "label": "Income after tax (before contributions)",
      "format": "number",
      "formula": "$round($max([0, annualProfit - baseTax - employmentFund]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "70,000 EUR profit — a typical full-time indépendant",
      "given": {
        "annualProfit": 70000
      },
      "expect": {
        "baseTax": 15074,
        "employmentFund": 1055.18,
        "incomeAfterTax": 53870.82
      }
    },
    {
      "description": "25,000 EUR — part-time",
      "given": {
        "annualProfit": 25000
      },
      "expect": {
        "baseTax": 1210.5,
        "employmentFund": 84.74,
        "incomeAfterTax": 23704.76
      }
    },
    {
      "description": "200,000 EUR — above the 9% employment fund threshold",
      "given": {
        "annualProfit": 200000
      },
      "expect": {
        "baseTax": 66838,
        "employmentFund": 6015.42,
        "incomeAfterTax": 127146.58
      }
    }
  ],
  "spec": {
    "id": "self-employed-luxembourg",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualProfit": {
          "type": "number",
          "minimum": 0
        },
        "baseTax": {
          "type": "number",
          "readOnly": true
        },
        "employmentFund": {
          "type": "number",
          "readOnly": true
        },
        "incomeAfterTax": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualProfit"
      ]
    },
    "constants": {
      "employmentFundRate": 0.07,
      "employmentFundHighRate": 0.09,
      "employmentFundThreshold": 150000
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualProfit\": 70000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.baseTax",
        "expr": "($t := annualProfit; $round(0.08 * $max([0, $min([$t, 15400]) - 13200]) + 0.09 * $max([0, $min([$t, 17600]) - 15400]) + 0.10 * $max([0, $min([$t, 19800]) - 17600]) + 0.11 * $max([0, $min([$t, 22050]) - 19800]) + 0.12 * $max([0, $min([$t, 24250]) - 22050]) + 0.14 * $max([0, $min([$t, 26550]) - 24250]) + 0.16 * $max([0, $min([$t, 28800]) - 26550]) + 0.18 * $max([0, $min([$t, 31100]) - 28800]) + 0.20 * $max([0, $min([$t, 33400]) - 31100]) + 0.22 * $max([0, $min([$t, 35700]) - 33400]) + 0.24 * $max([0, $min([$t, 38000]) - 35700]) + 0.26 * $max([0, $min([$t, 40300]) - 38000]) + 0.28 * $max([0, $min([$t, 42600]) - 40300]) + 0.30 * $max([0, $min([$t, 44900]) - 42600]) + 0.32 * $max([0, $min([$t, 47200]) - 44900]) + 0.34 * $max([0, $min([$t, 49500]) - 47200]) + 0.36 * $max([0, $min([$t, 51750]) - 49500]) + 0.38 * $max([0, $min([$t, 54050]) - 51750]) + 0.39 * $max([0, $min([$t, 117450]) - 54050]) + 0.40 * $max([0, $min([$t, 176150]) - 117450]) + 0.41 * $max([0, $min([$t, 234850]) - 176150]) + 0.42 * $max([0, $t - 234850]), 2))"
      },
      {
        "path": "$.employmentFund",
        "expr": "$round(baseTax * (annualProfit > $const.employmentFundThreshold ? $const.employmentFundHighRate : $const.employmentFundRate), 2)"
      },
      {
        "path": "$.incomeAfterTax",
        "expr": "$round($max([0, annualProfit - baseTax - employmentFund]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "What this model leaves out",
              "text": "'Read this as income tax only. Social contributions for an indépendant — pension, health, accident and dependency, charged on a base floored at the social minimum wage and capped at five times it — are a large separate cost that this model does NOT deduct, so your real net income is materially below the figure shown. The scale is class 1, for a single person with no dependent children; classes 1a and 2 are more favourable. Thresholds are indexed each year, so the published scale used here sits marginally below the current one and the tax is slightly overstated. Not tax advice.'"
            },
            {
              "id": "inputField",
              "type": "numericField",
              "label": "Annual profit after expenses (EUR)",
              "bind": "$.annualProfit",
              "placeholder": "70000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "incomeAfterTaxTile",
                  "type": "statTile",
                  "label": "Income after tax (before contributions)",
                  "bind": "$.incomeAfterTax",
                  "format": "number"
                },
                {
                  "id": "baseTaxTile",
                  "type": "statTile",
                  "label": "Income tax (class 1)",
                  "bind": "$.baseTax",
                  "format": "number"
                },
                {
                  "id": "employmentFundTile",
                  "type": "statTile",
                  "label": "Employment fund surcharge",
                  "bind": "$.employmentFund",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "Administration des contributions directes — Barèmes",
                  "url": "https://impotsdirects.public.lu/fr/baremes.html",
                  "date": "2026-08-22"
                },
                {
                  "label": "The tax scale in Luxembourg — class 1 brackets and the employment fund surcharge",
                  "url": "https://taxx.lu/en/tax-return-guide/the-tax-scale-in-luxembourg",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "70,000 EUR profit — a typical full-time indépendant",
        "given": {
          "$.annualProfit": 70000
        },
        "expect": {
          "$.baseTax": 15074,
          "$.employmentFund": 1055.18,
          "$.incomeAfterTax": 53870.82
        }
      },
      {
        "description": "25,000 EUR — part-time",
        "given": {
          "$.annualProfit": 25000
        },
        "expect": {
          "$.baseTax": 1210.5,
          "$.employmentFund": 84.74,
          "$.incomeAfterTax": 23704.76
        }
      },
      {
        "description": "200,000 EUR — above the 9% employment fund threshold",
        "given": {
          "$.annualProfit": 200000
        },
        "expect": {
          "$.baseTax": 66838,
          "$.employmentFund": 6015.42,
          "$.incomeAfterTax": 127146.58
        }
      }
    ]
  }
}