Personal income tax (PIT) and social security contributions (SSC) in Luxembourg
Luxembourg: Personal income tax (PIT) and social security contributions (SSC) was 57.37 Percentage of labour costs in 2025. ▲ Rising
Personal income tax (PIT) and social security contributions (SSC) in Luxembourg, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of labour costs.
Analysis
The most recent figure for personal income tax (pit) and social security contributions (ssc) in Luxembourg is 57.37 Percentage of labour costs, measured in 2025.
That represents a change of up 0.8% on the previous year and up 1.9% over ten years.
Over the whole period, personal income tax (pit) and social security contributions (ssc) in Luxembourg peaked at 58.48 Percentage of labour costs in 2022 and was at its lowest, 48.35 Percentage of labour costs, in 2002.
That places Luxembourg 5th out of 29 countries with data for 2025, putting it in the top quarter.
The long-run direction has been consistently rising across the 26 years of available data.
Personal income tax (PIT) and social security contributions (SSC) in Luxembourg, year by year
| Year | Percentage of labour costs | Change |
|---|---|---|
| 2000 | 53.37 Percentage of labour costs | — |
| 2001 | 51.72 Percentage of labour costs | -3.1% |
| 2002 | 48.35 Percentage of labour costs | -6.5% |
| 2003 | 50 Percentage of labour costs | +3.4% |
| 2004 | 50 Percentage of labour costs | +0.0% |
| 2005 | 51.8 Percentage of labour costs | +3.6% |
| 2006 | 51.8 Percentage of labour costs | +0.0% |
| 2007 | 52.16 Percentage of labour costs | +0.7% |
| 2008 | 52.16 Percentage of labour costs | +0.0% |
| 2009 | 53.25 Percentage of labour costs | +2.1% |
| 2010 | 53.19 Percentage of labour costs | -0.1% |
| 2011 | 55.59 Percentage of labour costs | +4.5% |
| 2012 | 54.94 Percentage of labour costs | -1.2% |
| 2013 | 55.79 Percentage of labour costs | +1.5% |
| 2014 | 55.79 Percentage of labour costs | +0.0% |
| 2015 | 56.31 Percentage of labour costs | +0.9% |
| 2016 | 56.26 Percentage of labour costs | -0.1% |
| 2017 | 57.12 Percentage of labour costs | +1.5% |
| 2018 | 57.08 Percentage of labour costs | -0.1% |
| 2019 | 57.01 Percentage of labour costs | -0.1% |
| 2020 | 56.99 Percentage of labour costs | -0.0% |
| 2021 | 57.23 Percentage of labour costs | +0.4% |
| 2022 | 58.48 Percentage of labour costs | +2.2% |
| 2023 | 57.85 Percentage of labour costs | -1.1% |
| 2024 | 56.89 Percentage of labour costs | -1.7% |
| 2025 | 57.37 Percentage of labour costs | +0.8% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 51.46 Percentage of labour costs | 48.35 Percentage of labour costs | 53.37 Percentage of labour costs | 10 |
| 2010s | 55.91 Percentage of labour costs | 53.19 Percentage of labour costs | 57.12 Percentage of labour costs | 10 |
| 2020s | 57.47 Percentage of labour costs | 56.89 Percentage of labour costs | 58.48 Percentage of labour costs | 6 |
Countries ranked near Luxembourg
- 2 Belgium 64.99 Percentage of labour costs compare
- 2 Slovenia 50.88 Percentage of labour costs compare
- 3 Austria 58.25 Percentage of labour costs compare
- 3 Lithuania 50.19 Percentage of labour costs compare
- 4 France 58.18 Percentage of labour costs compare
- 4 Türkiye 48.29 Percentage of labour costs compare
- 5 Latvia 46.05 Percentage of labour costs compare
- 6 Estonia 42.64 Percentage of labour costs compare
- 6 Finland 56.45 Percentage of labour costs compare
- 7 Ireland 52.42 Percentage of labour costs compare
- 7 Poland 38.25 Percentage of labour costs compare
- 8 Greece 50.21 Percentage of labour costs compare
More economy & growth data for Luxembourg
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.47 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.3 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 108.60 billion BoP, current US$ (2024)
- Foreign direct investment, net outflows (BoP, current US$), per unit 1.16 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net outflows (BoP, current US$), per capita 160,408 BoP, current US$ per person (2024)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled -93.89 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual -188.59 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit -0.9282 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita -136,679 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 9.54 % change on previous year (2025)
Frequently asked questions
- What is personal income tax (pit) and social security contributions (ssc) in Luxembourg?
- Personal income tax (pit) and social security contributions (ssc) in Luxembourg was 57.37 Percentage of labour costs in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest personal income tax (pit) and social security contributions (ssc) recorded in Luxembourg?
- The highest recorded value was 58.48 Percentage of labour costs in 2022.
- What is the lowest personal income tax (pit) and social security contributions (ssc) recorded in Luxembourg?
- The lowest recorded value was 48.35 Percentage of labour costs in 2002.
- How does Luxembourg rank for personal income tax (pit) and social security contributions (ssc)?
- Luxembourg ranks 5th out of 29 countries with data for 2025.
- Is personal income tax (pit) and social security contributions (ssc) rising or falling in Luxembourg?
- Over the last ten years it is up 1.9%. The long-run trend across the full record is rising.
- Where does this Luxembourg data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Personal income tax (PIT) and social security contributions (SSC) - marginal rates on gross wage earnings — Tax wedge. Statizoid updates them automatically from the source API.
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About this data
Marginal personal income tax (PIT) and social security contribution (SSC) rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household