The Luxembourg Parliament has backed the move to a single tax class from 2028

On 28 October 2026, the Chamber of Deputies passed Bill No. 8676, which introduces a single tax class (classe d'impôt unique) in Luxembourg. It will come into force on 1 January 2028.

From 2028, new taxpayers, as well as those in tax classes 1 and 1a, will be subject to the new single tax class. For those who are taxed jointly up to 1 January 2028, a transitional period is provided for: they will be able to continue to use the tariff of the former class 2 for a further 25 years.

The reform also increases the tax credit for single parents (crédit d'impôt monoparental) — from 3,504 to 4,008 euros.