How this Luxembourg gross-to-net estimate works
The calculator uses 2026 employee rates: 8.5% for pension insurance, 3.05% for health insurance, and 1.4% for dependency insurance after the statutory monthly allowance. Estimated income tax uses the progressive schedule, the 7% employment fund surcharge, and the 2026 CIS and CO₂ employee tax credits.
- Tax class 2 uses income splitting: tax on half of taxable income, multiplied by two.
- Tax class 1a is an approximation; your individual tax card controls payroll withholding.
- Pension and health contributions apply up to the monthly ceiling of €13,518.68.
This free calculator provides an educational estimate, not tax advice or a payroll statement. Benefits in kind, spouse income, children, cross-border workdays, personal deductions, and tax-card entries can change actual net pay.