Luxembourg Tax Calendar 2026–2027

Employers declare the wage tax withheld from October 2026 salaries on MyGuichet.lu and pay it to the ACD. This is monthly when withholdings reach €750 a month.

Businesses pay the quarterly advance of municipal business tax (impôt commercial communal) and companies the advance of net wealth tax (impôt sur la fortune) for 2026, as set by the ACD.

Monthly filers (annual turnover above €620,000, the legal default) file the October 2026 VAT return on eCDF and pay the VAT to the AED. Quarterly and annual filers have no return this month.

Businesses that supplied goods or services to VAT-registered customers in other EU countries file the recapitulative statement for October 2026 on eCDF. Monthly is the rule; a quarterly statement is allowed for services, and for goods while intra-EU supplies stay at or below €50,000 a quarter.

Employers declare the wage tax withheld from November 2026 salaries on MyGuichet.lu and pay it to the ACD. This is monthly when withholdings reach €750 a month.

Companies pay the quarterly corporate income tax advance for 2026 fixed by the ACD on the basis of the last assessment.

Individuals with an advance-payment notice — mainly the self-employed and those with rental or investment income — pay the quarterly income tax advance for 2026.

Monthly filers (annual turnover above €620,000, the legal default) file the November 2026 VAT return on eCDF and pay the VAT to the AED. Quarterly and annual filers have no return this month.

Businesses that supplied goods or services to VAT-registered customers in other EU countries file the recapitulative statement for November 2026 on eCDF. Monthly is the rule; a quarterly statement is allowed for services, and for goods while intra-EU supplies stay at or below €50,000 a quarter.

Individuals assessed by return (self-employed, couples with two incomes above the thresholds, people with rental or foreign income) file the 2025 income tax return with the ACD — online via MyGuichet.lu or on paper — by 31 December 2026.

Companies file the combined 2025 return for corporate income tax, municipal business tax and net wealth tax (as at 1 January 2026) via MyGuichet.lu. The ACD tax calendar gives 31 December 2026; the older statutory date of 31 May is still widely quoted, and the ACD can ask for a return earlier.

Employers declare the wage tax withheld from December 2026 salaries on MyGuichet.lu and pay it to the ACD. This is monthly when withholdings reach €750 a month; quarterly employers (€75–€750) file for Q4 2026 on the same day, and annual employers (under €75) file for the whole year.

Monthly filers (turnover above €620,000) file the December 2026 VAT return on eCDF and pay the VAT; quarterly filers (turnover €112,000–€620,000) do the same for Q4 2026. Returns go to the AED (Administration de l'enregistrement, des domaines et de la TVA).

Businesses that supplied goods or services to VAT-registered customers in other EU countries file the recapitulative statement for December 2026 on eCDF. Monthly is the rule; a quarterly statement is allowed for services, and for goods while intra-EU supplies stay at or below €50,000 a quarter.

Employers declare the wage tax withheld from January 2027 salaries on MyGuichet.lu and pay it to the ACD. This is monthly when withholdings reach €750 a month.

Businesses pay the quarterly advance of municipal business tax (impôt commercial communal) and companies the advance of net wealth tax (impôt sur la fortune) for 2027, as set by the ACD.

Monthly filers (annual turnover above €620,000, the legal default) file the January 2027 VAT return on eCDF and pay the VAT to the AED. Quarterly and annual filers have no return this month.

Businesses that supplied goods or services to VAT-registered customers in other EU countries file the recapitulative statement for January 2027 on eCDF. Monthly is the rule; a quarterly statement is allowed for services, and for goods while intra-EU supplies stay at or below €50,000 a quarter.

Businesses with annual turnover below €112,000 that file only once a year submit the 2026 annual VAT return on eCDF before 1 March 2027 and pay the VAT due.

Employers and pension funds submit the 2026 salary and pension account statements for each employee and pensioner to the ACD via MyGuichet.lu.

Employers declare the wage tax withheld from February 2027 salaries on MyGuichet.lu and pay it to the ACD. This is monthly when withholdings reach €750 a month.

Companies pay the quarterly corporate income tax advance for 2027 fixed by the ACD on the basis of the last assessment.

Individuals with an advance-payment notice — mainly the self-employed and those with rental or investment income — pay the quarterly income tax advance for 2027.

Monthly filers (annual turnover above €620,000, the legal default) file the February 2027 VAT return on eCDF and pay the VAT to the AED. Quarterly and annual filers have no return this month.

Businesses that supplied goods or services to VAT-registered customers in other EU countries file the recapitulative statement for February 2027 on eCDF. Monthly is the rule; a quarterly statement is allowed for services, and for goods while intra-EU supplies stay at or below €50,000 a quarter.

Employers declare the wage tax withheld from March 2027 salaries on MyGuichet.lu and pay it to the ACD. This is monthly when withholdings reach €750 a month; quarterly employers (€75–€750) file for Q1 2027 on the same day.

Monthly filers (turnover above €620,000) file the March 2027 VAT return on eCDF and pay the VAT; quarterly filers (turnover €112,000–€620,000) do the same for Q1 2027. Returns go to the AED (Administration de l'enregistrement, des domaines et de la TVA).

Businesses that supplied goods or services to VAT-registered customers in other EU countries file the recapitulative statement for March 2027 on eCDF. Monthly is the rule; a quarterly statement is allowed for services, and for goods while intra-EU supplies stay at or below €50,000 a quarter.

Monthly and quarterly filers submit the 2026 annual VAT return, which reconciles the periodic returns, on eCDF before 1 May 2027.

Employers declare the wage tax withheld from April 2027 salaries on MyGuichet.lu and pay it to the ACD. This is monthly when withholdings reach €750 a month.

Businesses pay the quarterly advance of municipal business tax (impôt commercial communal) and companies the advance of net wealth tax (impôt sur la fortune) for 2027, as set by the ACD.

Monthly filers (annual turnover above €620,000, the legal default) file the April 2027 VAT return on eCDF and pay the VAT to the AED. Quarterly and annual filers have no return this month.

Businesses that supplied goods or services to VAT-registered customers in other EU countries file the recapitulative statement for April 2027 on eCDF. Monthly is the rule; a quarterly statement is allowed for services, and for goods while intra-EU supplies stay at or below €50,000 a quarter.

Employers declare the wage tax withheld from May 2027 salaries on MyGuichet.lu and pay it to the ACD. This is monthly when withholdings reach €750 a month.

Companies pay the quarterly corporate income tax advance for 2027 fixed by the ACD on the basis of the last assessment.

Individuals with an advance-payment notice — mainly the self-employed and those with rental or investment income — pay the quarterly income tax advance for 2027.

Monthly filers (annual turnover above €620,000, the legal default) file the May 2027 VAT return on eCDF and pay the VAT to the AED. Quarterly and annual filers have no return this month.

Businesses that supplied goods or services to VAT-registered customers in other EU countries file the recapitulative statement for May 2027 on eCDF. Monthly is the rule; a quarterly statement is allowed for services, and for goods while intra-EU supplies stay at or below €50,000 a quarter.

Employers declare the wage tax withheld from June 2027 salaries on MyGuichet.lu and pay it to the ACD. This is monthly when withholdings reach €750 a month; quarterly employers (€75–€750) file for Q2 2027 on the same day.

Monthly filers (turnover above €620,000) file the June 2027 VAT return on eCDF and pay the VAT; quarterly filers (turnover €112,000–€620,000) do the same for Q2 2027. Returns go to the AED (Administration de l'enregistrement, des domaines et de la TVA).

Businesses that supplied goods or services to VAT-registered customers in other EU countries file the recapitulative statement for June 2027 on eCDF. Monthly is the rule; a quarterly statement is allowed for services, and for goods while intra-EU supplies stay at or below €50,000 a quarter.

Companies with a calendar financial year approve their 2026 annual accounts within six months and file them with the Luxembourg Business Registers (RCS) within one month of approval — by 31 July at the latest.

Employers declare the wage tax withheld from July 2027 salaries on MyGuichet.lu and pay it to the ACD. This is monthly when withholdings reach €750 a month.

Businesses pay the quarterly advance of municipal business tax (impôt commercial communal) and companies the advance of net wealth tax (impôt sur la fortune) for 2027, as set by the ACD.

Monthly filers (annual turnover above €620,000, the legal default) file the July 2027 VAT return on eCDF and pay the VAT to the AED. Quarterly and annual filers have no return this month.

Businesses that supplied goods or services to VAT-registered customers in other EU countries file the recapitulative statement for July 2027 on eCDF. Monthly is the rule; a quarterly statement is allowed for services, and for goods while intra-EU supplies stay at or below €50,000 a quarter.

Employers declare the wage tax withheld from August 2027 salaries on MyGuichet.lu and pay it to the ACD. This is monthly when withholdings reach €750 a month.

Companies pay the quarterly corporate income tax advance for 2027 fixed by the ACD on the basis of the last assessment.

Individuals with an advance-payment notice — mainly the self-employed and those with rental or investment income — pay the quarterly income tax advance for 2027.

Monthly filers (annual turnover above €620,000, the legal default) file the August 2027 VAT return on eCDF and pay the VAT to the AED. Quarterly and annual filers have no return this month.

Businesses that supplied goods or services to VAT-registered customers in other EU countries file the recapitulative statement for August 2027 on eCDF. Monthly is the rule; a quarterly statement is allowed for services, and for goods while intra-EU supplies stay at or below €50,000 a quarter.

Employers declare the wage tax withheld from September 2027 salaries on MyGuichet.lu and pay it to the ACD. This is monthly when withholdings reach €750 a month; quarterly employers (€75–€750) file for Q3 2027 on the same day.

Monthly filers (turnover above €620,000) file the September 2027 VAT return on eCDF and pay the VAT; quarterly filers (turnover €112,000–€620,000) do the same for Q3 2027. Returns go to the AED (Administration de l'enregistrement, des domaines et de la TVA).

Businesses that supplied goods or services to VAT-registered customers in other EU countries file the recapitulative statement for September 2027 on eCDF. Monthly is the rule; a quarterly statement is allowed for services, and for goods while intra-EU supplies stay at or below €50,000 a quarter.

Employers declare the wage tax withheld from October 2027 salaries on MyGuichet.lu and pay it to the ACD. This is monthly when withholdings reach €750 a month.

Businesses pay the quarterly advance of municipal business tax (impôt commercial communal) and companies the advance of net wealth tax (impôt sur la fortune) for 2027, as set by the ACD.

Monthly filers (annual turnover above €620,000, the legal default) file the October 2027 VAT return on eCDF and pay the VAT to the AED. Quarterly and annual filers have no return this month.

Businesses that supplied goods or services to VAT-registered customers in other EU countries file the recapitulative statement for October 2027 on eCDF. Monthly is the rule; a quarterly statement is allowed for services, and for goods while intra-EU supplies stay at or below €50,000 a quarter.

Employers declare the wage tax withheld from November 2027 salaries on MyGuichet.lu and pay it to the ACD. This is monthly when withholdings reach €750 a month.

Companies pay the quarterly corporate income tax advance for 2027 fixed by the ACD on the basis of the last assessment.

Individuals with an advance-payment notice — mainly the self-employed and those with rental or investment income — pay the quarterly income tax advance for 2027.

Monthly filers (annual turnover above €620,000, the legal default) file the November 2027 VAT return on eCDF and pay the VAT to the AED. Quarterly and annual filers have no return this month.

Businesses that supplied goods or services to VAT-registered customers in other EU countries file the recapitulative statement for November 2027 on eCDF. Monthly is the rule; a quarterly statement is allowed for services, and for goods while intra-EU supplies stay at or below €50,000 a quarter.

Individuals assessed by return (self-employed, couples with two incomes above the thresholds, people with rental or foreign income) file the 2026 income tax return with the ACD — online via MyGuichet.lu or on paper — by 31 December 2027.

Companies file the combined 2026 return for corporate income tax, municipal business tax and net wealth tax (as at 1 January 2027) via MyGuichet.lu. The ACD tax calendar gives 31 December 2027; the older statutory date of 31 May is still widely quoted, and the ACD can ask for a return earlier.