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Work & incomeLuxembourg

Top income tax in Luxembourg

What rate hits the top of a high salary there?

Luxembourg's top income tax is 45.78 % — #19 of 37 countries on the atlas (lower is better). Period 2025.

45.78%

Checked 8 Sept 2026Period 2025

Source: OECD Personal Income Tax rates

Among 37 countries

1 of 37 countries between 0.00 % and 2.33 %1 of 37 countries between 13.98 % and 16.31 %2 of 37 countries between 20.96 % and 23.29 %2 of 37 countries between 23.29 % and 25.62 %2 of 37 countries between 30.28 % and 32.61 %1 of 37 countries between 34.94 % and 37.27 %2 of 37 countries between 37.27 % and 39.60 %4 of 37 countries between 39.60 % and 41.93 %2 of 37 countries between 41.93 % and 44.26 %2 of 37 countries between 44.26 % and 46.59 %5 of 37 countries between 46.59 % and 48.92 %4 of 37 countries between 48.92 % and 51.25 %5 of 37 countries between 51.25 % and 53.58 %4 of 37 countries between 53.58 % and 55.90 %median 45.78 %Luxembourg: ahead of 49 % of the 37 countries with a published top income taxLuxembourg 45.78 %0.00 %55.90 %
Half of all 37 countries sit between 39.00 % and 50.00 %. Luxembourg is ahead of 49 % of them. Axis trimmed to the 2nd–98th percentile; 1 value beyond it sits in the end bars.
Rank
#19 of 37
lower is better
Ranked behind
49 %
18 of 37 countries

In Europe: #12 of 25vs median 45.78 %: −0.00 pp (worse)

The neighbourhood

#CountryTop income taxvs Luxembourg
17 Greece44.00 %−1.78 pp
18 United Kingdom45.00 %−0.78 pp
19 Luxembourg45.78 %—
20 Australia47.00 %+1.22 pp
21 Italy47.23 %+1.45 pp

Top statutory personal income tax rate on wage income (OECD).

How to read this figure

The top statutory rate on wage income — what the last euro of a very high salary is taxed at, combining central and typical sub-central rates (OECD). Almost nobody pays this on their whole income: it applies only above the top threshold.

Next, about Luxembourg

Tax on payCorporate taxTake-home pay
Top income tax, all countries ranked →Compare Luxembourg with another country →Everything about Luxembourg →
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