Tax class 1, 1a or 2: which one applies to you
Your tax class decides the monthly scale applied to your salary. Residents get it automatically; non-residents get class 1 by default, which is why married cross-border workers often pay too much until they ask.
The three classes
Class 1: single people. Class 1a: single parents with a child in the household and people over 64. Class 2: married couples and registered partners taxed jointly, and widowed people for three years. Class 2 splits the household income in two before applying the scale, which is why it is cheaper when one spouse earns less.
Non-residents
Cross-border workers are class 1 by default. If at least 90% of your worldwide income (50% of household professional income for Belgian residents) is taxable in Luxembourg, you can request assimilation to resident status: class 2 and access to all deductions. You can also choose individual taxation instead if your spouse earns a similar amount.
How much it is worth
On a 60,000 EUR gross, class 1 tax is roughly 11,000 EUR; class 2 with a non-working spouse roughly 5,000 EUR. With two similar salaries the gain shrinks and individual taxation may be better. Simulate both before choosing.
How to change
Ask the ACD non-resident office to put class 2 on your tax card (effect from the next payslip) and confirm the choice in the annual return (form 100) by 31 December of the following year.
Check your own payslip. Upload it and every line is explained, the rates verified and the questions for HR written for you. Free, nothing stored. Decode my payslip
Questions people ask
I married this year; does my class change immediately?
Residents: the card is updated after the commune registers the marriage. Non-residents: request it; assimilation is confirmed in the annual return.
Related guides
Indicative rules as of October 2026. Not tax or legal advice.