Luxembourg Real Estate Property Tax (Impot Foncier) Calculator
Calculate municipal property tax under Luxembourg tax law: assessed unit value (valeur unitaire), base rate (0.7% to 1.0%), and communal multipliers (200% to 750%).
🏛️ Donnees cadastrales et fiscales (Property Data)
📊 Calcul de l'Impot foncier annuel (Tax Statement)
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Foire aux questions (Statutory FAQs)
How is the annual real estate property tax (Impot foncier) calculated in Luxembourg?
The property tax (Impot foncier) is calculated as: Assessed Unit Value (Valeur unitaire) × Base Application Rate (Taux d'application de base, 0.7% to 1.0%) × Municipal Communal Rate (Taux communal, ranging between 200% and 750% depending on municipality).
What is the Valeur unitaire in Luxembourg?
The Valeur unitaire is a fiscal assessment value determined by the Direct Tax Administration (Administration des contributions directes - Section des evaluations immobilieres) based on historical cadastral benchmark tables.
What are the communal property tax rates (taux communal) across Luxembourg?
Each of Luxembourg 100+ municipalities sets its own annual coefficient: Luxembourg City charges typically 250% for residential buildings and 400% for commercial; Esch-sur-Alzette charges 350%; other communes range between 200% and 750%.
Is property tax deductible for personal income tax in Luxembourg?
For owner-occupied primary residences, property tax is not deductible; however, for rental investment properties, property taxes paid to the municipality are fully tax-deductible as rental expenses (frais d'obtention).
When is the Impot foncier payable to the communal administration?
The municipality issues tax bills annually (or semi-annually if exceeding statutory amounts), with payment deadlines specified on the communal tax bulletin.
Engr. Muhammad Shahzad
Verified Western Europe & Benelux Statutory Systems SpecialistChartered Systems Engineer and Fiscal Modeler. Specializing in Luxembourg statutory labor jurisprudence under the Code du travail, Centre Commun de la Securite Sociale (CCSS) social mechanics, Administration des contributions directes (ACD - LIR, IRC, ICC, Tax Classes 1/1a/2), and bilateral cross-border commuter tax conventions (France, Belgium, Germany).