Annual gross salary
€ / year
Minimum eligibility threshold: €75,000 gross/year
Bonus / benefits included?
Situation
The regime generally requires not having been a Luxembourg resident nor having worked in Luxembourg in the past 5 years.
Eligibility
—
💰 Your estimated tax gain
—
Exempt amount per year (50% capped at €400,000)
—
Estimated yearly tax saving
—
Total saving over 8 years (regime duration)
📈 Tax saving year by year
Impatriate exemption
Without the regime
⚖️ Estimated tax — with vs without the regime
Without regime—
With regime—
Simplified calculation based on LU 2025 brackets, class 1, without specific deductions.
📋 Impatriate regime conditions (Art. 115bis LIR)
Minimum salary: €75,000 gross/year — below this, the regime does not apply.
Hired from abroad — you must not have lived in Luxembourg nor worked there in the previous 5 years.
50% exemption on income up to €400,000 gross/year. Above that, the full income is taxed normally.
Duration: up to 8 years from your start date in Luxembourg. Not renewable.
Eligible employer — the employer must be established in Luxembourg and file the request with the ACD.
Prior request — generally filed within 6 months of taking up the position. No retroactive request.