Luxembourg gross-to-net salary calculator

Transparency

Method and limitations

The engine annualises remuneration to estimate 2026 tax. It calculates health, pension and dependency separately, reflects the social minimum wage indexation on 1 June and uses the published 2026 employee tax credits.

Displayed withholding does not reproduce the exact monthly scale for every payslip. 13th and 14th payments, gratuities and bonuses can be subject to different non-periodic withholding and later adjustment.

External official sources

• CCSS · confirmed

  Employee contribution rates from 1 January 2026

  Accessed on 16/08/2026 · Employee and employer shares, accident, mutual insurance and limits from 1 January.

• CCSS · confirmed

  Social-security parameters

  Accessed on 16/08/2026 · 2026 rates and social minimum wage indexation on 1 June 2026.

• CCSS · confirmed

  Contribution bases

  Accessed on 16/08/2026 · Minimum, ceiling, part-time work and dependency allowance.

• Administration des contributions directes · confirmed

  Income tax scales

  Accessed on 16/08/2026 · The tariff effective in 2025 remains the latest official adjustment applicable in 2026.

• Administration des contributions directes · confirmed

  Income Tax Law — consolidated text on 1 January 2026

  Accessed on 16/08/2026 · Articles 118 to 121 for the tariff and tax classes.

• Administration des contributions directes · confirmed

  Employee CIS and CO2 tax credits from tax year 2026

  Accessed on 16/08/2026 · 2026 formulas for the employee CIS and CO2 tax credit.

• Administration des contributions directes · confirmed

  Calculating the tax charge on a gratuity

  Accessed on 23/08/2026 · Official example distinguishing ordinary monthly withholding from the non-periodic remuneration scale applicable since 1 January 2025.

• Inspection du travail et des mines · confirmed

  How is overtime compensated?

  Accessed on 16/08/2026 · Compensatory leave, payment at 140% and exclusions for senior executives.

• Administration des contributions directes · confirmed

  Information for non-residents — remote work

  Accessed on 16/08/2026 · 34-day tax tolerance for Germany, Belgium and France.

• CCSS · confirmed

  Framework agreement on cross-border remote work

  Accessed on 16/08/2026 · Separate social thresholds below 25%, from 25% to below 50%, and from 50%.

• Guichet.lu · confirmed

  Company car made available to an employee

  Accessed on 14/09/2026 · Two valuation methods, tax and social bases, VAT-inclusive new value and the 20% cap for a fixed lease contribution.

• Klima-Agence · confirmed

  Benefits in kind for company cars

  Accessed on 14/09/2026 · 2026 flat rates: 0.5% or 0.6% for electric vehicles depending on efficiency, and 2% for plug-in hybrids and other powertrains.