Luxembourg salary calculator 2026 (gross to net)
Work out your 2026 net salary in Luxembourg from your gross: social contributions (pension, health and long-term care), wage tax by tax class 1, 1a or 2, and the tax credits paid with your salary (CIS, CI-CO2, CISSM, CIM). It works for residents and for cross-border workers from France, Belgium and Germany alike.
Assumptions: Distance 0 km
Deductions and tax credits
- Gross salary
- €5,000.00
- Pension insurance (8.5%)
- −€425.00
- Health insurance (3.05%)
- −€152.50
- Long-term care insurance (1.4%)
- −€60.30
- Wage tax
- −€672.70
- Employment fund surcharge
- −€47.00
- Employee tax credit (CIS)
- +€25.00
- CO2 tax credit (CI-CO2)
- +€9.00
- Net salary
- €3,676.50
Non-binding estimate for 2026 (full-time private-sector employee, 12 salaries, insured with Luxembourg social security). Not modelled: 13th month and bonuses, benefits in kind, a second salary in the household, the rate written on the tax card of a non-resident who opted, the CIM reduction for maintenance received. Not a payslip or tax advice.
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How much of a gross salary is left as net pay in Luxembourg?
In Luxembourg in 2026 an employee pays 8.5 percent pension, 3.05 percent health and 1.4 percent long-term care contributions, then a progressive wage tax of 0 to 42 percent depending on the tax class, less the tax credits: 5,000 euro gross a month leaves about 3,677 euro net in class 1.
The formula
Net = gross minus pension (8.5 percent) and health (3.05 percent) up to 13,856.63 euro a month, minus long-term care (1.4 percent of gross less 692.83 euro), minus wage tax from the monthly table on the taxable pay (gross minus pension and health, with the 540 and 480 euro yearly lump sums built in), minus the employment fund surcharge (7 percent of the tax), plus the CIS, the CI-CO2 and, where they apply, the CISSM and the CIM.
Worked example
Example, the calculator default: €5,000 gross a month (€60,000 a year) in tax class 1 with no travel allowance leaves €3,677 net a month, which is €44,118 over the year.
Key figures for 2026
| Employee contributions 2026 | pension 8.5%, health 3.05% (2.8% + 0.25%), long-term care 1.4% |
|---|---|
| Contribution ceiling since 1 June 2026 | 13,856.63 euro a month (five times the social minimum wage), no ceiling for long-term care |
| Income tax tariff 2026 | 0% up to 13,230 euro, then 8% up to 42% above 234,870 euro |
| Employment fund surcharge | 7% of the tax, 9% above 150,000 euro of income (300,000 euro in class 2) |
| CIS and CI-CO2 2026 | 600 + 216 euro a year (68 euro a month) for 11,266 to 40,000 euro gross a year, nil from 80,000 euro |
| CISSM | 81 euro a month for 1,800 to 3,000 euro gross, tapering to 3,600 euro |
| CIM (single parent, class 1a) | 3,504 euro a year below 60,000 euro of taxable income |
Figures verified:
How take-home pay is calculated
Employee social contributions come off first: 8.5% for pension insurance (the rate rose from 8% to 8.5% on 1 January 2026), 2.8% for health care benefits in kind and 0.25% for cash benefits. These three stop at the contribution ceiling of 13,856.63 euro a month, in force since 1 June 2026. Long-term care insurance (1.4%) applies with no ceiling to gross pay less an allowance of 692.83 euro a month.
Wage tax is withheld monthly from the table of the Luxembourg tax administration (ACD). Taxable pay is gross minus the pension and health contributions; the long-term care contribution is not deductible. The table already builds in the yearly lump sums of 540 euro for work expenses and 480 euro for special expenses. The 2026 tariff is the 2025 one: 0% up to 13,230 euro of yearly income, then 23 brackets up to 42%. Class 2 applies the tariff to half the income (splitting), class 1a an intermediate tariff. The employment fund surcharge of 7% of the tax comes on top.
Several tax credits are paid out with the salary. The CIS (up to 600 euro a year) and the new CI-CO2 for employees (216 euro a year) go to almost every employee and taper between 40,000 and 80,000 euro of yearly gross. The CISSM adds 81 euro a month for a gross of 1,800 to 3,000 euro and tapers to 3,600 euro. The CIM (3,504 euro a year below 60,000 euro of income) is for single parents in class 1a.
Cross-border workers: a married non-resident is placed in class 1, not class 2, unless they opt to be treated as a resident. That requires at least 90% of the household income to be taxable in Luxembourg, or foreign net income below 13,000 euro (art. 157ter L.I.R.). A non-resident single parent is in class 1a. The travel allowance counts the distance to the point of entry into Luxembourg and from there to the workplace.
Frequently asked questions
- What is 5,000 euro gross in net in Luxembourg?
- In tax class 1 with no travel allowance, 5,000 euro gross a month leaves about 3,677 euro net in 2026: 637.80 euro of social contributions, 672.70 euro of wage tax and 47 euro of employment fund surcharge come off, then 34 euro of CIS and CI-CO2 are added. In class 2 the net is about 4,156 euro.
- Which tax class does a cross-border worker get in Luxembourg?
- A single cross-border worker is in class 1, a single parent in class 1a. A married or partnered cross-border worker is also placed in class 1 unless they apply to be treated as a resident: at least 90% of the household’s professional income must then be taxable in Luxembourg, or the foreign net income must stay below 13,000 euro a year. Opting leads to a tax return.
- What are the CIS, the CI-CO2 and the CISSM?
- They are tax credits your employer pays with the salary. The CIS reaches 600 euro and the CI-CO2 for employees 216 euro a year for a yearly gross of 11,266 to 40,000 euro, then both taper and end at 80,000 euro. The CISSM is tied to the social minimum wage: 81 euro a month for a monthly gross of 1,800 to 3,000 euro, tapering to 3,600 euro.
- Is a 13th month included?
- No. A 13th month is not required by law in Luxembourg, and where it is paid it is taxed on a separate table for non-periodic pay. The calculator assumes 12 equal salaries. If your contract has a 13th month, enter your basic monthly gross.
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As of (tax year 2026) · last verified:
Sources:
- ACD: Tarif de base applicable aux personnes physiques (art. 118 L.I.R.)
- ACD: Barèmes (dernière adaptation tarifaire au 1er janvier 2025) et calcul en ligne
- ACD: L.I.R., texte coordonné en vigueur au 1er janvier 2026 (art. 105bis, 110, 120bis, 121, 139quater, 154ter, 157bis, 157ter)
- ACD: CIS et CI-CO2 salarié à partir de l’année d’imposition 2026
- ACD: Fonds pour l’emploi (7 %, 9 % au-delà de 150 000 € ou 300 000 €)
- ACD: Classes d’impôt des contribuables non résidents
- ACD: Frais de déplacement forfaitaires, unités d’éloignement
- CCSS: Paramètres sociaux (taux de cotisation 2026, maximum cotisable)
- IGSS: Paramètres sociaux valables au 1er juin 2026
- Portail Santé: adaptations du régime de pension au 1er janvier 2026 (8,5 %)
- guichet.lu: Paiement des cotisations sociales pour les salariés (part salariale)
Scope of review: formulas and reference values were checked against the sources listed above, by the Nomado24 editorial team. What is verified is the calculation logic, not your personal situation. Not tax or legal advice.