Created with Sketch.

Who is liable to pay Luxembourg Income Tax?

Individuals domiciled in Luxembourg are subject to income tax on their worldwide income while Non-residents are subject to tax on certain categories of income from Luxembourg sources.

Who is a Tax Resident of Luxembourg?

An individual may be considered a Luxembourg resident for tax purposes if their domicile or customary place of abode is in Luxembourg or they are present in Luxembourg for a period of at least 6 months.

What is the tax year end?

31st December

When are tax returns due?

Returns must be filed no later 31st March of the following year.

Is there a personal tax allowance?

Income below 11,265 euros are exempted from taxation.

What are the tax rates?

Luxembourg has a progressive tax rate of between 8 – 42%.

What are the social security rates?

Individual’s working in Luxembourg are required to contribute ranges between 12.20 percent and 12.45 percent of their income towards Social security.

Can I be self-employed, or must I become an employee to work in Luxembourg?

You can be self-employed in Luxembourg. Contact us for more details.