Tax class 1, 1a or 2: which one is yours?
Skimming?
We've prepared the shortcut for you.
This is for you if
- You have just arrived and want to know which tax class applies to you.
- You got married, entered a civil partnership, separated, or are raising a child on your own.
- French, Belgian or German cross-border worker: tax class rules are the same for all three countries; only the assimilation condition differs for Belgium.
Not for you if you are looking to compare joint and individual taxation for your couple: that's covered in our guide on joint or individual taxation.
Key figures to remember
| Rule | Figure | Years |
|---|---|---|
| Tax classes | 1, 1a, 2 | 2025 and 2026 |
| Age qualifying for class 1a | 64 full years as of January 1 | 2025 and 2026 |
| Transitional class 2 after death or divorce | 3 tax years, subject to conditions | 2025 and 2026 |
| Jointly taxed civil partnership | civil partnership and shared address from January 1 to December 31 | 2025 and 2026 |
| Resident married to a non-resident, class 2 | the resident spouse personally earns at least 90% of the household's professional income in Luxembourg | 2025 and 2026 (since 2000) |
| Assimilation of a cross-border worker | at least 90% of worldwide income taxable in Luxembourg, or less than €13,000 not taxable in Luxembourg | 2025 and 2026 |
| Assimilation of a Belgian resident | more than 50% of the household's professional income taxable in Luxembourg | 2025 and 2026 |
| Fixed rate on an additional tax card (that of your 2nd employer) | 33% (class 1), 21% (1a), 15% (2) | 2025 and 2026 |
| Single-parent tax credit (class 1a) | €3,504 per year below €60,000 of adjusted taxable income (what remains after deductions and allowances) | 2025 and 2026 |
| Deadline to regularize a year | December 31 of the following year | 2025 (until 31/12/2026) |
Sources: ACD (classes for residents and non-residents, partnership, assimilation, single-parent credit), form 164 R 2026.
Your tax class in 3 questions
- Where do you live? In Luxembourg (resident) or in France, Belgium, Germany (cross-border worker).
- Are you married, in a civil partnership, or single (single, divorced, separated)?
- Do you have a child in your household for whom family allowances are paid, have you been widowed for more than 3 years, or are you at least 64 years old on January 1?
| Your situation | Resident | Cross-border worker |
|---|---|---|
| Single, without children | 1 | 1 |
| Single with child, widowed for more than 3 years, or 64 years or older | 1a | 1a |
| Married | 2 automatically (unless individual taxation chosen) | 1, even with child; 2 only if assimilated and taxed jointly |
| Civil partner | 1 or 1a on tax card; 2 in tax return, upon joint request | Same, subject to assimilation conditions |
| Married to a non-resident | 1 or 1a; 2 upon joint request if you earn at least 90% of the household's professional income in Luxembourg | Not applicable |
| Widowed, divorced or legally separated, during the 3 following tax years | 2 (transitional period, subject to conditions) | 2 (same conditions) |
In a civil partnership with a joint child, only one of the two partners gets class 1a (ACD). At trigger, this is a question we often get from civil partners: yes, two tax cards in class 1 for a civilly partnered couple is normal.
Checking and correcting your tax class
Read the "Tax Class" box on your card
It appears on your withholding tax card. If you see a rate instead of a class, that's normal for a married couple who made a taxation choice or a married non-resident who requested assimilation (an assimilated single person keeps their class 1 or 1a).
Compare with the table above
A change takes effect on the date of the event (marriage, birth) or when your request is processed (Guichet.lu).
Resident: let the municipality handle it, then follow up
A change in marital status declared to your municipality automatically updates your card, on average within 30 working days (an indicative timeframe, not a guarantee). Received nothing, or class still incorrect? Send form 164 R (ouvre dans un nouvel onglet) to the wage and salary tax withholding office (RTS) competent for your municipality.
Cross-border worker: report it yourself
Update your marital status online via the National Register of Natural Persons (RNPP) on MyGuichet.lu, or send form 164 NR to the Non-Residents RTS office.
Couples: make your choice before the deadline
Married couples: the choice between joint and individual taxation is made upon joint request, via the online procedure "Application for individual taxation / RTS rate", model 166 or directly in the tax return (model 100), by December 31 of the following year at the latest (December 31, 2026 for your 2025 income). Choosing individual taxation obliges you to file a joint tax return (model 100) for the year, signed by both of you, indicating each person's income and this choice (ACD). Civil partners: the joint request is made in the tax return (model 100) for the year concerned.
Recover overpaid tax
The annual adjustment (model 163) or tax return (model 100) recalculates the tax for the year using the correct class.
A concrete example
Let's take Nadia, a resident, who is raising her daughter alone and receives family allowances. Her tax card shows class 1 instead of 1a. Beyond a less favorable calculation, she misses out on the single-parent tax credit (CIM), reserved for class 1a. Note that class 1a does not always grant the CIM: it is not awarded if both parents live with the child. Details in our guide on tax credits. The calculation for Nadia:
- adjusted taxable income: €42,000, below the €60,000 threshold;
- 2026 CIM: €3,504 per year (ACD), no child support received for her daughter;
- meaning 3,504 / 12 = €292 per month that are not deducted from her withholding tax.
By having her class corrected and the CIM registered (form 164 R), she recovers this €292 on her paycheck; past months are regularized after the end of the year. At trigger, this is an oversight we often see among single parents.
In another case, Paul and Emma enter a civil partnership on March 15, 2026. For 2026, joint taxation is not possible: the civil partnership does not cover the full year. First eligible tax year: 2027, to be requested in their tax return filed in 2028, provided their shared address also covered all of 2027.
Common mistakes
- Believing that a civil partnership gives you class 2 on your tax card: it can only be requested in your tax return.
- Expecting an automatic update when you are a cross-border worker: a marriage or divorce must be reported.
- Remaining in class 1 while raising a child alone, and losing out on the single-parent tax credit.
- Married cross-border worker: viewing class 1 as an error, when it is the standard rule without assimilation.
- Missing the December 31 deadline of the following year: beyond that date, the tax year can no longer be adjusted.
What might change
Bill No. 8676, submitted on January 6, 2026, provides for a single tax class as of January 1, 2028. It would replace classes 1, 1a and 2: classes 1 and 1a would transition automatically, and it would apply to couples who marry or enter a civil partnership from 2028 onwards. Couples married or in a civil partnership before 2028 could keep joint taxation during a 25-year transition period, or switch to the single tax class, with no option to return. The bill is before the Finance Committee of the Chamber of Deputies in September 2026 and has not been passed: the rules on this page remain those applicable in 2026.
Frequently asked questions
If you are a resident, yes in principle: reporting your change in marital status to your municipality automatically updates your tax card, with class 2 starting from the date of marriage. For the tax calculation of that year, joint taxation then applies to the entire year of marriage, unless you choose individual taxation. For cross-border workers, no: you remain in class 1, unless assimilated.
Because withholding tax cards are not affected by civil partnerships (ACD). Joint taxation, and therefore class 2 calculation, is requested jointly in the annual tax return, provided the civil partnership and shared residence lasted from January 1 to December 31.
Class 2, which treats the couple's income as a single whole. The more unequal the two incomes are, the more you save compared to two class 1 taxations. The mechanism is explained in our guide on tax scale, marginal rate and average rate.