Personal income tax (PIT) - top statutory and marginal tax rate — Top in Luxembourg
Luxembourg: Personal income tax (PIT) - top statutory and marginal tax rate — Top was 3.26 Factor of average annual wage in 2025. ▲ Rising
Personal income tax (PIT) - top statutory and marginal tax rate — Top in Luxembourg, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Factor of average annual wage.
Analysis
In 2025, personal income tax (pit) - top statutory and marginal tax rate — top in Luxembourg stood at 3.26 Factor of average annual wage.
The figure is up 2.8% on the previous year and up 11.1% over ten years.
Over the whole period, personal income tax (pit) - top statutory and marginal tax rate — top in Luxembourg peaked at 3.68 Factor of average annual wage in 2017 and was at its lowest, 0.9044 Factor of average annual wage, in 2007.
Luxembourg ranks 13th of 29 countries on this measure, in the middle of the range.
The long-run direction has been consistently rising across the 26 years of available data.
Personal income tax (PIT) - top statutory and marginal tax rate — Top in Luxembourg, year by year
| Year | Factor of average annual wage | Change |
|---|---|---|
| 2000 | 2.09 Factor of average annual wage | — |
| 2001 | 1.06 Factor of average annual wage | -49.6% |
| 2002 | 1.06 Factor of average annual wage | +0.7% |
| 2003 | 1.03 Factor of average annual wage | -2.9% |
| 2004 | 1.01 Factor of average annual wage | -2.4% |
| 2005 | 0.9732 Factor of average annual wage | -3.4% |
| 2006 | 0.9403 Factor of average annual wage | -3.4% |
| 2007 | 0.9044 Factor of average annual wage | -3.8% |
| 2008 | 0.9196 Factor of average annual wage | +1.7% |
| 2009 | 0.9626 Factor of average annual wage | +4.7% |
| 2010 | 0.9391 Factor of average annual wage | -2.4% |
| 2011 | 3.22 Factor of average annual wage | +242.8% |
| 2012 | 3.14 Factor of average annual wage | -2.3% |
| 2013 | 3.05 Factor of average annual wage | -3.0% |
| 2014 | 2.98 Factor of average annual wage | -2.2% |
| 2015 | 2.93 Factor of average annual wage | -1.7% |
| 2016 | 2.9 Factor of average annual wage | -1.0% |
| 2017 | 3.68 Factor of average annual wage | +26.8% |
| 2018 | 3.59 Factor of average annual wage | -2.5% |
| 2019 | 3.53 Factor of average annual wage | -1.7% |
| 2020 | 3.34 Factor of average annual wage | -5.3% |
| 2021 | 3.29 Factor of average annual wage | -1.5% |
| 2022 | 3.15 Factor of average annual wage | -4.3% |
| 2023 | 2.97 Factor of average annual wage | -5.6% |
| 2024 | 3.17 Factor of average annual wage | +6.6% |
| 2025 | 3.26 Factor of average annual wage | +2.8% |
Luxembourg compared with similar countries
- Luxembourg's 3.26 Factor of average annual wage is above the median for high income countries, which is 2.87 Factor of average annual wage, 1.1× the median. (27 countries reporting)
- Luxembourg's 3.26 Factor of average annual wage is above the median for Europe & Central Asia, which is 2.24 Factor of average annual wage, 1.5× the median. (19 countries reporting)
Biggest year-on-year movements
Years where Personal income tax (PIT) - top statutory and marginal tax rate — Top in Luxembourg changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.
| Year | Change | From | To |
|---|---|---|---|
| 2011 | +242.8% | 0.9391 Factor of average annual wage | 3.22 Factor of average annual wage |
| 2001 | -49.6% | 2.09 Factor of average annual wage | 1.06 Factor of average annual wage |
| 2017 | +26.8% | 2.9 Factor of average annual wage | 3.68 Factor of average annual wage |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 1.1 Factor of average annual wage | 0.9044 Factor of average annual wage | 2.09 Factor of average annual wage | 10 |
| 2010s | 3 Factor of average annual wage | 0.9391 Factor of average annual wage | 3.68 Factor of average annual wage | 10 |
| 2020s | 3.2 Factor of average annual wage | 2.97 Factor of average annual wage | 3.34 Factor of average annual wage | 6 |
Countries ranked near Luxembourg
- 10 Costa Rica 5.97 Factor of average annual wage compare
- 11 Germany 4.42 Factor of average annual wage compare
- 12 Israel 3.44 Factor of average annual wage compare
- 14 Switzerland 3.08 Factor of average annual wage compare
- 15 Finland 2.97 Factor of average annual wage compare
- 16 Czechia 2.87 Factor of average annual wage 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) - top statutory and marginal tax rate — top in Luxembourg?
- Personal income tax (pit) - top statutory and marginal tax rate — top in Luxembourg was 3.26 Factor of average annual wage in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Luxembourg?
- The highest recorded value was 3.68 Factor of average annual wage in 2017.
- What is the lowest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Luxembourg?
- The lowest recorded value was 0.9044 Factor of average annual wage in 2007.
- How does Luxembourg rank for personal income tax (pit) - top statutory and marginal tax rate — top?
- Luxembourg ranks 13th out of 29 countries with data for 2025.
- Is personal income tax (pit) - top statutory and marginal tax rate — top rising or falling in Luxembourg?
- Over the last ten years it is up 11.1%. 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) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid updates them automatically from the source API.
Download this data
CSV · JSON — 26 observations, free to reuse under OECD Terms and Conditions (attribution required).
About this data
A single person without dependants based on the earnings level where the top statutory personal income tax rate first applies. The marginal tax rates are derived on the basis of a unit increase in gross wage earnings at the threshold. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household