Luxembourg tax calendar 2026: return and payment dates
In Luxembourg the tax year runs from 1 January to 31 December. As of 26 October 2026 the current tax year ends on 31 December 2026; the next tax return is due by 31 December 2026 (tax year 2025), and the tax payment is due after the tax assessment, not on a fixed day.
For a private investor who is tax resident in Luxembourg and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 26 October 2026)
- 31 December 2026Tax return due — for tax year 2025 (in 66 days).
- 31 December 2026The tax year ends — for tax year 2026 (in 66 days).
- 31 December 2027Tax return due — for tax year 2026 (in 431 days).
- No fixed dayTax payment due — for tax year 2025: due after the tax assessment (see the details below).
- No fixed dayTax payment due — for tax year 2026: due after the tax assessment (see the details below).
Return deadline, in full
31 December of the year following the tax year, whether filed electronically or on paper (guichet.lu): tax year 2026 -> 31 December 2027. Specific deadlines in letters from the tax office take precedence.Payment deadline, in full
Balance due within one month of notification of the tax assessment (bulletin d'impot), the notification day not counted (Art. 154(2) LIR). The tax office may fix quarterly advance payments.
Where to file and pay
Returns and payments go through the tax authority. Its own website: Direct Tax Administration (Administration des contributions directes) — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Luxembourg runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for Luxembourg is 31 December 2026 (tax year 2025). A date that falls on a weekend or a public holiday may move to the next working day; check it with the tax authority of Luxembourg.
Tax payment in Luxembourg falls due after the tax assessment, not on a fixed day; the rule is quoted in full on this page. Returns and payments go through the tax authority: Direct Tax Administration (Administration des contributions directes), impotsdirects.public.lu. Allocaria files and pays nothing for you.
Who must file
Residents with income subject to withholding (e.g. salary) must be assessed when their net income NOT subject to withholding exceeds EUR 600 in total after allowances (Art. 153(1) no. 2 LIR) - e.g. taxable speculative gains (total >= EUR 500), or foreign dividends/interest above the EUR 1,500 exemption. Gains on <=10% holdings held more than six months are exempt and do not create an obligation by themselves. Residents without withheld income (e.g. self-employed) file in any case.
Forms the tax authority names
- Declaration pour l'impot sur le revenu - modele 100
- Modele 180 (foreign dividends from treaty countries)
- Free-form annex listing each taxable gain: sale and purchase prices, dates, percentage held
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- LIR (Loi modifiee du 4 decembre 1967), texte coordonne en vigueur au 1er janvier 2026: Art. 99bis, 100, 115, 118, 134bis, 153, 154
Official source · read 14 October 2026
- Guichet.lu - Identifier et declarer les revenus resultant de l'achat et de la vente d'actions ou de titres
Official source · read 14 October 2026
- Guichet.lu - Identifier et declarer les dividendes percus
Official source · read 14 October 2026
- Guichet.lu - Declarer les interets percus (20% final levy option)
Official source · read 14 October 2026
- Guichet.lu - Declaration pour l'impot sur le revenu (deadline 31 December N+1)
Official source · read 14 October 2026
- ACD - Lois votees en 2026 ayant une incidence sur la fiscalite directe
Official source · read 14 October 2026
- PwC Worldwide Tax Summaries - Luxembourg, Individual: Income determination (last reviewed 3 August 2026)
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries - Luxembourg, Individual: Taxes on personal income (solidarity surcharge)
Professional-services guide · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Luxembourg: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Luxembourg. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.