Luxembourg impatriate regime (régime des impatriés, from 2025)
Half your Luxembourg salary tax-free for up to eight years.
Record checked Oct 21, 2026 · official source confirmed 14 Nov, 06:01 UTC
Summary
Since tax year 2025, qualifying highly skilled employees recruited from abroad have 50% of their gross annual pay (on pay up to €400,000) exempt from Luxembourg income tax until the end of the 8th year after starting work.
Dream spread
Half your Luxembourg salary tax-free for up to eight years.
Relocation reality check
You must not have been Luxembourg-resident, taxed there on work income, or lived within 150 km of its border in the previous five years; base salary of at least €75,000; employer must be in Luxembourg/EEA and impatriates may not exceed 30% of staff (except young companies).
Your fit signals
The real program is below — the 0–100 scoring is a paid feature.
Full match score — Solo / Household
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See Solo & Household plansCheck: Income of EUR 75,000/year
Minimum income of EUR 75,000 per year.
Check: Local job required
The program expects a job with an employer in Luxembourg — it is not a remote-work route.
Reality engine
Four lenses on whether this move fits you — tap a panel to see the logic behind each signal.
Eligibility
Employees directly recruited from abroad with in-depth sector specialisation, or group secondees with 5+ years' group/sector experience, who become Luxembourg tax residents.
Conditions
The program's rules on record, blockers first. Confirm each on the official source.
Income of EUR 75,000/year
BlockerMinimum income of EUR 75,000 per year. Derived from the program's stated requirement — the official source sets how income is measured (gross or net, period, family add-ons).
Local job required
CautionThe program expects a job with an employer in Luxembourg — it is not a remote-work route.
Costs & money
The amounts & terms on record from the official source. USD figures are estimates.
- Income requirement
- 75,000 EUR per year≈ USD 7,021/month (approximate, as of 2026-10-21)
- Duration
- 96 months (about 8 years)
- Property purchase
- Not required
- Tax
- 50% exemption of gross annual remuneration (excluding most benefits in kind) on remuneration up to €400,000; also a separate 75%-exempt 'young employee bonus' for under-30s on first permanent contract (salary ≤ €100,000).
True cost to move
Upfront cash, reimbursements, and net position after approval — not headline incentive amounts.
- Flights & logistics$1,200
- Temporary housing (90 days)
Application roadmap
A practical sequence — adjust for your consulate and timeline.
1. Confirm official eligibility
Read the primary government source.
2. Gather income & employment proof
Bank statements, contracts, or tax records.
3. Book consulate / immigration appointment
Slots vary by country and season.
4. Prepare health coverage
Meet minimum coverage rules before arrival.
Meet people before you go
We are still curating 🇱🇺 Luxembourg-specific communities. Meanwhile, these global boards answer relocation questions every day.
Communities being curated — start with r/expats meanwhile
- r/expats100k+ members
Life abroad, country comparisons, honest post-move retrospectives.
Source trail
Official links, the line we checked, and when we last checked it.
“Employee can not have been a tax resident in Luxembourg, or lived within 150km of its borders, in the last 5 years.”
Primary official sourceLast checked Oct 21, 2026- Secondary referenceLast checked Oct 21, 2026
Rule changes
CasaSedora last checked the official source on 14 Nov 2026. Changes appear here once two independent automated checks agree on them, or a person confirms them.
No rule changes recorded since monitoring began.
Our summaries point you to what moved — always confirm details on the official source.