Luxembourg tax rates for 2025

13.01.2025 The Luxembourg Office of Direct Taxes (Administration des Contributions Directes) has published an information bulletin on municipal rate coefficients for the 2025 tax year.
The basic municipal rate is 3%, which is multiplied by the coefficients determined by each municipality.

For 2025, the lowest coefficient remains 225%, which is applied by the city of Luxembourg, as well as several other cities, and results in a total tax rate of 6.75%.
The highest ratio is 350%, resulting in a total tax rate of 10.50%.

Link to sources:

https://impotsdirects.public.lu/fr/archive/newsletter/2024/nl18122024.html
https://legilux.public.lu/eli/etat/leg/pa/2024/12/11/a501/jo