Rule monitor
LawSocial Security wage base for 2027 set at $192,300 (6.2% each for employee and employer)Jan 1, 2027LawTax-free amount of salary rises to RSD 37,369 a month (Official Gazette 80/2026)Jan 1, 2027LawNon-taxable minimum rises to €570 a monthJan 1, 2027CabinetMinimum monthly wage rises to €1,245 (Government resolution No 509)Jan 1, 2027LawThe 5-point SGK discount for manufacturing employers ends on 31 December 2026 unless the President extends it (Law 5510, provisional Art. 108)Jan 1, 2027DueIRS 2027 inflation adjustments (brackets, standard deduction)Nov 2026LawNew withholding tax key formula: tax-free amount €11,550 and new child reductionsNov 1, 2026DueAutumn Budget — income tax thresholds already frozen to April 2031Oct 28, 2026Cabinet2027 contribution ceilings: pension €8,850, health €6,375 a monthOct 7, 2026BillBudget 2027 — standard rate band +€2,500, personal credits €2,125Oct 6, 2026LawContribution ceilings raised: CCSS €10,000, CAR €6,276, CMRC band A €4,067 a monthOct 1, 2026Law2027 minimum wage set at 4,950 zł a month (Council of Ministers regulation)Sep 15, 2026LawMaximum insurable income rises to €2,300 a month (from €2,111.64)Aug 1, 2026LawMinimum wage RON 4,325; tax-free amount on the minimum wage cut to RON 200 for gross pay up to RON 4,600Jul 1, 2026LawNew split of the 28% contributions: pension 19.9%, unemployment 0.1% (Official Gazette 148/2026)Jul 1, 2026LawIndex tranche +2.5%: social minimum wage €2,771.33, contribution ceiling €13,856.63Jun 1, 2026LawMinimum wage (SMIC) raised to €12.31 an hourJun 1, 2026Law2026 contribution order published: ceiling €5,101.20 a month, MEI levy 0.90%Mar 31, 2026LawCompulsory health contribution rises to €39.36 a month (Official Gazette 16/2026)Mar 1, 2026LawNew 2026 IRS withholding tables for the mainland, Azores and MadeiraJan 1, 2026LawIRPEF second bracket (€28,000–50,000) cut from 35% to 33%Jan 1, 2026LawIGR reform: the SMaC card deduction becomes a tax credit (Law 141/2025)Jan 1, 2026LawPension contribution up to 8.5% (employee and employer); CO2 tax credit €216 a yearJan 1, 2026Law2026 average wage 48,967 Kč: 23% tax above 146,901 Kč a month, social insurance ceiling 2,350,416 Kč a yearJan 1, 2026LawFour income tax bands from 2026 — 19, 25, 30 and 35%; employee health insurance 5%Jan 1, 2026LawFamily allowance in 2026: 133,340 Ft a month per dependant with one child, twice the early-2025 amountJan 1, 2026Law2026 withholding tax tariffs for all 26 cantons; BVG thresholds unchanged (entry CHF 22,680, coordination deduction CHF 26,460)Jan 1, 2026LawNew 0.2% employee contribution to the family fund for the parental allowance; employee AHV/IV/FAK now 4.90%Jan 1, 2026LawBracket reform: middle tax (7.5%), top tax (7.5%) and top-top tax (5%) replace the 15% top tax; employment deduction 12.75%, at most DKK 63,300Jan 1, 2026LawLarger job tax credit; state income tax threshold raised to SEK 643,000Jan 1, 2026LawSocial security contribution cut to 7.6%; personal allowance NOK 114,540; bracket tax steps 4 and 5 at 16.8% and 17.8%Jan 1, 2026LawNew income tax scale with a 37.5% top rate; earned income credit up to €3,430; employee pension contribution 7.30%Jan 1, 2026LawNew income tax scale: 20%, 26%, 34% and 39% bands, lower rates for children and people up to 30 (Law 5246/2025)Jan 1, 2026LawTax-free band €22,000, new bands and article 14B deductions for children, housing and green spending (Law 244(I)/2025)Jan 1, 2026LawWithholding brackets raised to ISK 498,122 and 1,398,450 a month; personal allowance ISK 72,492 a monthJan 1, 2026LawHighest monthly contribution base €11,958; average wage for contribution bases €1,993 (NN 150/2025)Jan 1, 2026LawMinimum wage ALL 50,000; maximum wage for social insurance contributions ALL 186,416Jan 1, 2026LawBasic exemption of €700 a month for everyone, whatever the income; income tax stays at 22%Jan 1, 2026LawMinimum wage rises to UAH 8,647 and the tax social benefit to UAH 1,664 (State Budget Law No 4695-IX)Jan 1, 2026LawEmployer pension contribution rises to 12% and the SGK earnings ceiling to 9 times the minimum wage; the general Treasury discount falls to 2 points (Law 7566)Jan 1, 2026CabinetMinimum wage rises to MDL 6,300 a month (Government Decision 771/2025); personal exemption unchanged at MDL 29,700 a yearJan 1, 2026LawFederation of BiH: employer contributions cut from 10.5% to 5% of gross pay (Official Gazette 33/25)Jul 1, 2025LawEmployer pension contribution cut to 0%; the employee pays 10% (Official Gazette 94/2024)Oct 1, 2024LawNew wage tax bands: 0% up to €250, 8% up to €450, 10% above (Law 08/L-142)Aug 23, 2024
44
Salary CodexPay & tax intelligence

Luxembourg net salary calculator · 2026

Withholding follows the tax office's scales — identical to its online calculator in 70 cases — contributions follow the social security centre's parameters, and the tax credits are paid with your salary. On €4,500 gross a month in tax class 1 you take home €3,415.55.

Tax year 2026Rules v2026.1Verified 15 Oct 2026Tax office calculator identical

Assumptions

Net pay per month——
Net pay per year——
Deductions—
Marginal rate——
Cost to employer——

Net pay across salaries

Your situation from €500 to €12,000 gross a month. Dashed lines: end of the minimum wage credit (€3,600) and the employee credit (€6,667).

From gross to net

One November salary, deductions and credits in order

What if…

Live scenarios on your profile

Line by line

Annual figures. Select a line to see the formula, your numbers and the legal basis

LineMonthYearShareBasis

Net pay at common salaries

Tax class 1, November 2026, no 13th month; right: tax class 2.

Gross / monthContributionsTaxCreditsNet / monthNet / yearClass 2
€2,800€352.90€157.20€149.00€2,438.90€29,266€2,580.30
€3,200€404.70€228.50€122.00€2,688.80€32,264€2,869.30
€3,600€456.50€312.60€62.56€2,893.46€34,720€3,122.76
€4,000€508.30€411.70€54.40€3,134.40€37,612€3,423.20
€4,500€573.05€555.60€44.20€3,415.55€40,985€3,793.55
€5,000€637.80€719.70€34.00€3,676.50€44,117€4,155.80
€5,500€702.55€901.50€23.80€3,919.75€47,036€4,507.45
€6,000€767.30€1,087.20€13.60€4,159.10€49,908€4,846.90
€7,000€896.80€1,456.50€0.00€4,646.70€55,759€5,499.80
€8,000€1,026.30€1,825.80€0.00€5,147.90€61,774€6,123.30
€10,000€1,285.30€2,564.40€0.00€6,150.30€73,802€7,238.50
€12,000€1,544.30€3,308.90€0.00€7,146.80€85,760€8,245.70

2026 figures

From the social security centre (CCSS) and the tax office (ACD).

Item2026
Social minimum wage (from June)€2,771.33
Contribution ceiling a month€13,856.63
Pension insurance8.50%
Health insurance2.80% + 0.25%
Long-term care insurance1.40%
Income tax scale0% to 42%
Employment fund surcharge7% / 9% of tax
Employee / CO2 credit a year€600 / €216
Minimum wage credit a month€81

Withholding is an advance: the annual adjustment or a tax return settles the tax (interest, insurance, commuting costs). Cross-border workers should pick the class shown on their tax card.

Salary Codex