Luxembourg Income Tax and Social Contributions (2025)
Luxembourg's Income Tax and Social Contributions: 32 % of gross earnings (tax + employee contributions) in 2025, -0.4pp YoY.
Data
| Year | % of gross earnings (tax + employee contributions) | YoY Change |
|---|---|---|
| 2025 | 32 | -0.4pp |
| 2024 | 32.4 | -0.7pp |
| 2023 | 33.1 | +1.5pp |
| 2022 | 31.6 | +0.2pp |
| 2021 | 31.4 | +0.3pp |
| 2020 | 31.1 | +1.1pp |
| 2019 | 30 | +0.4pp |
| 2018 | 29.6 | +0.6pp |
| 2017 | 29 | -2pp |
| 2016 | 31 | +0.2pp |
| 2015 | 30.8 | +0.8pp |
| 2014 | 30 | +0.5pp |
| 2013 | 29.5 | +1.4pp |
| 2012 | 28.1 | -0.3pp |
| 2011 | 28.4 | +1.6pp |
| 2010 | 26.8 | +0.6pp |
| 2009 | 26.2 | -1.2pp |
| 2008 | 27.4 | -0.3pp |
| 2007 | 27.7 | +1.1pp |
| 2006 | 26.6 | +0.7pp |
About this Dataset
Luxembourg recorded 32 % of gross earnings (tax + employee contributions) in 2025. The latest change was -0.4pp. Across 2000–2025 the series ranges from 24 in 2002 to 33.1 in 2023.
This page tracks the combined personal income tax and employee social security contribution rate in Luxembourg for a single person with no children earning 100% of the average wage — the OECD's standard comparison case. This is NOT income tax alone: employee social contributions are included, so the figure is materially higher than a headline income tax rate. Household type matters too — a one-earner couple with two children faces a different rate in most countries.
Data sourced from OECD via SDMX REST API. Values use harmonised methodology intended for cross-country comparison.