Draft law Based on Bill 8676 as debated in the Chamber of Deputies on 28 October 2026. Rules apply from tax year 2028. Check the final published law before deciding. Last updated 28 October 2026.

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Luxembourg · residents · tax year 2028

Class U or Tarif T? Luxembourg 2028 Tax Calculator for Married Couples

Enter both partners' taxable incomes and see which regime costs less from 2028, by how much per year, and where the break-even split is.

For married and PACS couples · free · runs in your browser, nothing is sent

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Single tax class simulator

Your 2028 tax under Tarif T and Class U

Results update as you type. Everything is calculated on your device.

Staying on Tarif T saves you €371 a year

Share of household income: Partner A 75% Partner B 25%

€9,057Tarif T tax (couple)
€9,428Class U tax (A + B)
€371Difference per year
€31Difference per month
With your total income, Class U wins once Partner B earns at least about 27% of it.Household tax per year, € · same total income, Partner B's share from 0% to 50%

Simplified estimate: ignores tax credits (CIS, CIM), deductions you have already taken out of taxable income, cross-border rules and rounding by the tax office. Not tax advice.

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The short answer

Class U or class 2 for married couples: who should switch?

Class U is usually better when each partner earns at least about 25% of household income. Single-earner or very unequal couples usually do better staying on Tarif T. The minister estimates that about 75% of the roughly 242,000 class-2 households would gain by switching.

~25%Partner B's share where Class U usually starts to win
~242,000Class-2 households today
~75%Would gain by switching (minister's estimate)

Worked examples: Tarif T vs Class U tax for seven couples

Computed with the formulas in the calculator, no children.

Annual tax in 2028, including the employment fund surcharge
Partner A Partner B Tarif T tax Class U tax Better choice
€80,000€0€9,057€17,774Stay on T saves €8,717
€60,000€20,000€9,057€9,428Stay on T saves €371
€50,000€30,000€9,057€5,650Switch to U saves €3,408
€40,000€40,000€9,057€4,247Switch to U saves €4,810
€120,000€0€23,892€34,493Stay on T saves €10,601
€90,000€60,000€36,411€31,376Switch to U saves €5,035
€150,000€30,000€48,930€47,727Switch to U saves €1,203

The Class U scale and the Tarif T base tariff side by side

Rates before the employment fund surcharge (7%, or 9% on high incomes).

Class U, per person, from 2028
Taxable incomeRate
Up to €26,6500%
€26,650 – €31,50011%
€31,500 – €35,50014%
€35,500 – €39,40019%
€39,400 – €44,40025%
€44,400 – €49,50032%
€49,500 – €117,50039%
€117,500 – €176,20040%
€176,200 – €234,80041%
Above €234,80042%

Surcharge 7%, or 9% if that person's income exceeds €150,000.

Current base tariff (2025/2026), used by Tarif T
Taxable incomeRate
Up to €13,2300%
€13,230 – €15,4358%
€15,435 – €24,255 four steps of €2,2059% – 12%
€24,255 – €26,55014%
€26,550 – €54,090 +2 points every €2,29516% – 38%
€54,090 – €117,45039%
€117,450 – €176,16040%
€176,160 – €234,87041%
Above €234,87042%

Tarif T halves the couple's income, applies this scale, then doubles the result, so its top rate applies above €469,740 for the couple. Surcharge 7%, or 9% above €300,000 combined.

Bill 8676: key dates and rules for couples

  1. 6 Jan 2026

    Bill 8676 filed.

  2. 29 Sep 2026

    Finance Committee adopted its report.

  3. 28 Oct 2026

    Debate and vote in the Chamber of Deputies.

  4. 30 Nov 2027

    Deadline for a joint request to have Class U applied on 2028 payroll.

    Deadline

  5. 1 Jan 2028

    Class U replaces classes 1, 1a and 2. Singles and single parents move automatically.

Couples married before 2028

  • Married or in a PACS before 1 January 2028: can stay on Tarif T until the 2052 tax year.
  • Switching to Class U is irreversible.

Couples married from 2028

  • Married after 1 January 2028: taxed individually under Class U only.

Family measures

  • New early childhood allowance: €5,400 per child under 3, shared 50/50 between parents.
  • Protection after death or divorce extended from 3 to 5 years.

How to decide between Class U and Tarif T in five steps

01

Gather

Find both taxable incomes

Take them from last year's tax return.

02

Compare

Run the calculator

Check the verdict and how far you are from the break-even split.

Open the calculator

03

Look ahead

Think about the next few years

A partner returning to work, parental leave or a big raise can flip the result, and the switch cannot be undone.

04

Check

Ask payroll or a tax adviser

Confirm the numbers with your employer's payroll team or a tax adviser.

05

Act

File the joint request if switching

Send it before 30 November 2027 to have Class U on 2028 payroll.

Deadline
30 Nov 2027
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Luxembourg single tax class: frequently asked questions

What is Class U in Luxembourg?

The single tax class created by Bill 8676. It replaces classes 1, 1a and 2 from tax year 2028, with a 0% band up to €26,650.

What is Tarif T?

The transitional scale that keeps today's class 2 income splitting for couples married or in a PACS before 2028, available until 2052.

Can we switch back from Class U to Tarif T?

No. The switch is irreversible.

When do we have to decide?

Any time, but to have Class U on 2028 payroll you must file a joint request by 30 November 2027.

Who is better off with Class U?

Usually couples where each partner earns at least about 25% of household income.

Who should stay on Tarif T?

Usually single-earner couples or couples with a big income gap.

Does this apply to cross-border workers?

Non-residents have their own assimilation rules; this calculator is for residents.

Is this calculator official?

No. It is an independent estimate based on the bill; the tax office (ACD) may publish its own simulator later.

Sources