Property tax

Last update

Property tax is an impersonal tax implemented by the communes It is levied on all built or unbuilt real-estate property owned by or natural or legal persons, regardless of:

  • their contributive capacity (i.e. their ability to finance communal expenses);
  • the use that is made of these properties (commercial, private, mixed);
  • the means of financing used to acquire them (own funds or loans).

Each year, property owners receive a property tax statement which indicates:

  • the amount to be paid: and
  • the deadline for paying the tax.

Who is concerned?

All natural and legal persons who own a built or unbuilt property on Luxembourg territory. The property tax relates to the property they own on 1 January of the tax year.

Where the property belongs to several persons, they are all jointly and severally liable for payment of the tax.

Construction in progress is not taken into account.

How to proceed

Taxable properties

Taxable properties are divided into 2 categories:

  • category A corresponds to agricultural and forestry properties; and
  • category B corresponds to other properties.

Depending on the commune, category B can be subdivided into up to 6 classes according to their destination:

  • B1 - commercial buildings;
  • B2 - mixed-use buildings;
  • B3 - buildings for other purposes;
  • B4 - single-family houses and apartment buildings;
  • B5 - properties not built on except residential building plots;
  • B6 - residential building plots.

It should be noted that parcels of land forming part of operational assets are also taxable.

The following are exempted from property tax:

  • state and communal property used for public services;
  • property belonging to charitable organisations;
  • Buildings belonging to hospitals and religious orders when used for medical purposes, worship, religious education or for administrative purposes;
  • engineering structures, railway lines and roads and administrative property belonging to the CFL.

How the tax is calculated

Property tax is calculated using the following formula:

Property tax = tax base x communal rate

Tax base

The Luxembourg Inland Revenue (Administration des contributions directes - ACD) identifies and assesses the taxable amount according to the following formula:

Tax base = unit value x assessment rate

Unit value

Assigned by the Service des évaluations immobilières (the property assessment department) of the Luxembourg Inland Revenue (ACD), it classifies buildings based on their use (see above).

The unit value is set based on a statement of rental properties as of 1 January 1941 and indexed at today's values. This rule also applies to all new buildings which are valued at the rentable value they would have achieved as of 1 January 1941, then indexed in order to obtain their current value.

The valuation thus determined is notified by post, in the year following the purchase or the end of construction:

  • to the taxpayer, by means of an 'statement of the unit value and property tax base'; and
  • to the communal authority where the building is located.
Assessment rate

The assessment rate, determined by the legislator, is set based on the nature of the property asset and on its location.  

Communal rate

The communal rate is set by the communal authorities for each calendar year. It differs according to:

  • the place of establishment; and
  • the category of the property (commercial building, building land, apartment building, etc.).

Rates for the various communes are published in the Official Journal, Mémorial B each year.

Property tax simulator (Grondsteier-Rechner)

A bill to reform property tax is currently underway.

This reform creates a new model of land valuation and should apply for the year 2026 at the earliest.

An online property tax simulator has been set up to allow you to estimate the amount of property tax you will have to pay as a result of this reform. It shows the range in which the property tax may fall for a given parcel.

Note:

  • for the time being, this simulator only concerns citizens; and
  • simulations can only be performed for land in the communes where the revision of the general development plan (PAG) has been finalised.

The simulator will be updated as and when required.

Payment of the tax

The owners concerned receive a property tax statement by post from the communal administration. The statement indicates the amount to be paid and the due date.

The frequency of the tax payment varies depending on the amount of tax applicable and is based on the following schedule:

Amount of tax

Payment date(s)

Sum payable
(on each payment date)

less than EUR 55

15 November

annual amount in full

between EUR 55 and EUR 110

15 May and 15 November

half of the annual amount

more than EUR 110

15 February, 15 May, 15 August and 15 November

a quarter of the annual amount

The amount of tax can be deducted from the company's business profit when submitting the income tax return, if the taxed property forms part of its invested net assets.

For any claim concerning:

  • the property tax statement, taxpayers should apply to the board of the mayor and aldermen of the commune where it is due;
  • the tax base statement, taxpayers should apply to the director of the Luxembourg Inland Revenue.

Who to contact

Luxembourg Inland Revenue (ACD)

Luxembourg Inland Revenue (ACD)

Communes (communal administrations)

Communes (communal administrations)

  • Beaufort

    Address:
    9, rue de l'Eglise L-6315 Beaufort Luxembourg
    Fax:
    (+352) 86 93 88
    Monday to Friday: 08.30 - 12.00 and 14.00 - 16.30 (closed on Thursday afternoon) / open until 20.00 on Wednesdays
  • Bech

    Address:
    1, Enneschtgaass L-6230 Bech Luxembourg
    Fax:
    (+352) 79 06 74
    Email address:
    bech@pt.lu
    Monday to Friday: 08.00 - 12.00 and 13.00 - 17.00 (closed on Monday afternoons); Thursday: 13.00 - 19.00 (open until 17.00 during school holidays)
  • Beckerich

    Address:
    6, Dikrecherstrooss L-8523 Beckerich Luxembourg
    Fax:
    (+352) 23 62 91 62
    Monday, Tuesday, Thursday, Friday: 08.30 - 12.00; Wednesday: 08.30 - 12.00 and 14.00 - 17.45
  • Berdorf

    Address:
    5, rue de Consdorf L-6551 Berdorf Luxembourg
    Fax:
    (+352) 79 91 89
    Monday to Friday: 08.00 - 12.00; Monday to Wednesday: 14.00 - 16.00; Thursday: 14.00 - 19.00
  • Bertrange

    Address:
    2, beim Schlass L-8058 Bertrange Luxembourg
    B.P. 28 L-8005 Bertrange
    Fax:
    (+352) 26 31 27 57
    Monday to Friday: 08.00 - 12.00 and 13.00 - 16.00
  • Bettembourg

    Address:
    13, rue du Château L-3217 Bettembourg Luxembourg
    B.P. 29 L-3201 Bettembourg
    Fax:
    (+352) 51 80 80-601
    Monday to Friday: 08.30 - 11.30 and 14.00 - 16.30 / "Biergerzenter" open until 19.00 on Thursdays
  • Bettendorf

    Address:
    1, rue Neuve L-9353 Bettendorf Luxembourg
    Fax:
    (+352) 80 92 34
    Monday: 08.00 - 11.30 and 14.00 - 18.45; Tuesday to Friday: 08.00 - 11.30 and 14.00 - 16.30 (closed on Wednesdays)
  • Betzdorf

    Address:
    11, rue du Château L-6922 Berg Luxembourg
    B.P. 2 L-6901 Roodt/Syre
    Fax:
    (+352) 77 00 82
    Lundi à vendredi: 08.00 - 12.00 et 13.30 - 16.30
    (bureau de la population et état civil) / Uniquement sur RDV: lundi, mardi, jeudi, vendredi: 16.30 - 17.00; mercredi: 07.00 - 08.00
  • Bissen

    Address:
    1, rue des Moulins L-7784 Bissen Luxembourg
    B.P. 25 L-7703 Bissen
    Fax:
    (+352) 85 97 63
    Monday: 08.30 - 11.30 and 13.30 - 18.30 (only population service);
    Tuesday to Friday: 08.30 - 11.30 and 13.30 - 16.30 (closed on Thursday morning)
  • Biwer

    Address:
    6, Kiirchestrooss L-6834 Biwer Luxembourg
    Fax:
    (+352) 71 90 25
    Lundi à vendredi: 08.00 - 11.30
    (fermé le 1ier mercredi de chaque mois le matin, ouvert le 1ier mercredi de chaque mois l'après-midi de 14.00 - 18.00)
  • Boulaide

    Address:
    3, rue de la Mairie L-9640 Boulaide Luxembourg
    Fax:
    (+352) 99 36 92
    Monday, Thursday: 14.00 - 17.00; Tuesday, Wednesday, Friday: 08.30 - 12.00
  • Bourscheid

    Address:
    1, Schlassweee L-9140 Bourscheid Luxembourg
    Fax:
    (+352) 99 03 57-565
    Monday to Friday: 08.00 - 12.00; Monday: 14.00 - 18.00; Tuesday to Friday: 14.00 - 16.00 (except on Wednesdays)
  • Bous-Waldbredimus

    Address:
    20, rue Luxembourg L-5408 Bous Luxembourg
    Phone:
    (+352) 28 86 04 01
    Biergerzenter
    Fax:
    (+352) 28 86 04 109
    Other services: please make an appointment during normal office hours
  • Clervaux

    Address:
    Montée du Château L-9712 Clervaux Luxembourg
    B.P. 35 L-9701 Clervaux
    Fax:
    (+352) 27 800-900
    Lundi à vendredi: 08.00 - 11.30; mardi à vendredi: 14.00 - 16.30
    mercredi ouvert jusqu'à 19.00 (uniquement bureau de la population, sauf la veille d'un jour férié)
  • Colmar-Berg

    Address:
    5, rue de la Poste L-7730 Colmar-Berg Luxembourg
    B.P. 10 L-7701 Colmar-Berg
    Fax:
    (+352) 83 55 43-225
    Monday to Thursday: 08.00 - 12.00; Wednesday: 13.00 - 17.00 (closed on Fridays)
  • Consdorf

    Address:
    8, route d'Echternach L-6212 Consdorf Luxembourg
    Fax:
    (+352) 79 04 31
    Monday to Friday: 08.00 - 12.00 and 14.00 - 16.00; open until 18.00 on Tuesdays
  • Contern

    Address:
    4, Place de la Mairie L-5310 Contern Luxembourg
    Fax:
    (+352) 35 72 36
    Monday-Friday: 08.15 - 11.30 and 13.30 - 16.30 / or by appointment between 07.00 - 08.15 and 16.30 - 18.30
  • Dalheim

    Address:
    Gemengeplaz L-5680 Dalheim Luxembourg
    Fax:
    (+352) 23 60 53-50
    Closed Monday and Friday afternoon; appointments can be made for urgent administrative matters.
  • Diekirch

    Address:
    27, avenue de la Gare L-9233 Diekirch Luxembourg
    B.P. 145 L-9202 Diekirch
    Fax:
    (+352) 80 87 80-250
    Lundi à vendredi: 08.30 - 11.30 et 14.00 - 16.30 / Bureau de la population et état civil: mercredi jusqu'à 18.00
  • Differdange

    Address:
    40, avenue Charlotte L-4530 Differdange Luxembourg
    B.P. 12 L-4501 Differdange
    Fax:
    (+352) 58 77 1-1210
    Monday and Friday: 08.00 - 11.30 and 13.30 - 16.30 / the "Biergeramt" is also open on Saturday morning: 09.00 - 11.00
  • Dippach

    Address:
    11, rue de l'Eglise L-4994 Schouweiler Luxembourg
    B.P. 59 L-4901 Bascharage
    Fax:
    (+352) 27 95 25-299
    Email address:
    commune@dippach.lu
    Monday to Friday: 08.00 - 12.00 and 14.00 - 17.00; open until 18.00 on Mondays; Wednesday from 07.30
  • Dudelange

    Address:
    Place de l'Hôtel de Ville L-3590 Dudelange Luxembourg
    B.P. 73 L-3401 Dudelange
    Fax:
    (+352) 51 61 21-299
    Monday, Tuesday and Friday: 8.00-12.00 and 13.00-17.00; Wednesday: 8.00-12.00 and 13.00-19.00; Thursday: 8.00-17.00
  • Echternach

    Address:
    2, place du Marché L-6460 Echternach Luxembourg
    B.P. 22 L-6401 Echternach
    Fax:
    (+352) 72 92 22-51
    Lundi à jeudi: 08.30 -11.30 et 14.00 - 16.30 ; vendredi: 08.30 - 13.00 heures / Bureau de la population et état civil: lundi ouvert jusqu’à 19.00
  • Ell

    Address:
    27, Haaptstrooss L-8530 Ell Luxembourg
    B.P. 9 L-8501 Redange/Attert
    Fax:
    (+352) 26 62 38-55
    Monday, Wednesday, Friday: 08.15 - 11.45; Thursday: 13.30 - 18.30
  • Erpeldange sur Sûre

    Address:
    21, Porte des Ardennes L-9145 Erpeldange-sur-Sûre Luxembourg
    B.P. 39 L-9001 Ettelbruck
    Fax:
    (+352) 81 97 08
    Monday: 07.30 - 11.30 and 13.00 - 18.00; Tuesday, Thursday, Friday: 07.30 - 11.30 and 13.00 - 16.30; closed on Wednesday
  • Esch sur Alzette

    Address:
    Place de l'Hôtel de Ville L-4002 Esch-sur-Alzette Luxembourg
    B.P. 145 L-4002 Esch-sur-Alzette
    Fax:
    (+352) 54 35 14 667
    Monday to Friday: 08.00 - 17.00 ("Biergeramt")
  • Esch-sur-Sûre

    Address:
    1, an der Gaass L-9150 Eschdorf Luxembourg
    Fax:
    (+352) 83 91 12-25
    Monday to Thursday: 08.00 - 11.30 and 13.00 - 16.30 ; open until 18.30 on Mondays, Friday: 08.00 - 11.30
  • Ettelbruck

    Address:
    Place de l'Hôtel de Ville L-9087 Ettelbruck Luxembourg
    B.P. 116 L-9002 Ettelbruck
    Fax:
    (+352) 81 91 81-364
    Monday to Friday: 08.00 - 11.30 and 13.30 - 16.30; open until 18.30 on Wednesdays
  • Feulen

    Address:
    25, route de Bastogne L-9176 Niederfeulen Luxembourg
    Fax:
    (+352) 81 79 08
    Monday, Tuesday, Wednesday and Friday: 08.00 - 12.00 (closed on Thursday morning and Friday afternoon); Monday; 13.00 - 16.00; Wednesday: 13.00-17.00,; Thursday: 13.00 - 18.00
  • Fischbach

    Address:
    1, rue de l'Eglise L-7430 Fischbach Luxembourg
    Fax:
    (+352) 32 70 84-50
    Monday-Friday: 08.30 - 11.30 and 14.00 - 18.00
  • Flaxweiler

    Address:
    1, rue de Berg L-6926 Flaxweiler Luxembourg
    Fax:
    (+352) 77 08 33
    Monday to Friday: 08.30 - 11.30 and 13.30 - 16.30
  • Frisange

    Address:
    10, Munnerëferstrooss L-5701 Frisange Luxembourg
    B.P. 12 L-5701 Aspelt
    Fax:
    (+352) 23 66 06 88
    closed on Friday afternoon
  • Garnich

    Address:
    15, rue de l'Ecole L-8353 Garnich Luxembourg
    Fax:
    (+352) 38 00 19 90
    Monday-Friday: 08.30-11.30; Monday: 14.00 - 18.00; Tuesday, Wednesday, Friday: 14.00 - 16.00; Thursday afternoon closed.
  • Goesdorf

    Address:
    1, Op der Driicht L-9653 Goesdorf Luxembourg
    Fax:
    (+352) 89 91 73
    Monday, Tuesday, Thursday, Friday: 08.30 - 11.30 and 13.30 - 16.30; every 2nd Tuesday evening from 16.30-18.30 / closed on Wednesday.
  • Grevenmacher

    Address:
    6, Place du Marché L-6755 Grevenmacher Luxembourg
    B.P. 5 L-6701 Grevenmacher
    Fax:
    (+352) 75 03 11-80
  • Grosbous-Wahl

    Address:
    1, rue de Bastogne L-9154 Grosbous Luxembourg
    PO box 7 L-9006 Grosbous
    Fax:
    (+352) 83 86 55
  • Habscht

    Address:
    Place Denn L-8465 Eischen Luxembourg
    Fax:
    (+352) 39 01 33-209
    Maison communale à Eischen: lundi à vendredi: 08.00 - 12.00; lundi, jeudi, vendredi: 13.00 - 17.00; mardi: 13.00 - 19.00; mercredi fermé / Bureau communal à Hobscheid: mercredi: 10.00 - 12.00 / Bureau communal à Septfontaines: mercredi: 13.30 - 16.30
  • Heffingen

    Address:
    2, am Duerf L-7651 Heffingen Luxembourg
    Fax:
    (+352) 87 97 54
  • Helperknapp

    Address:
    2, rue de Hollenfels L-7481 Tuntange Luxembourg
    Fax:
    (+352) 28 80 40-299
    Monday: 08.00 – 11.30 / Tuesday: 07.00 – 11.30 and 13.30 – 16.30 / Wednesday: 08.00 – 11.30 and 13.30 – 16.30 (* Nocturne every first Wednesday of the month until 18.30 / Thursday: 08.00 – 11.30 and 13.30 – 16.30 (** Thursday afternoon by appointment only) / Friday: 08.h00 – 11.30.
  • Hesperange

    Address:
    474, route de Thionville L-5886 Hesperange Luxembourg
    B.P. 10 L-5801 Hesperange
    Fax:
    (+352) 36 00 06
    Monday to Friday: 07.45 - 11.45 and 13.30 - 17.00; open until 18.00 on Thursdays
  • Junglinster

    Address:
    12, rue de Bourglinster L-6112 Junglinster Luxembourg
    B.P. 14 L-6101 Junglinster
    Fax:
    (+352) 78 83 19
    Lundi à vendredi: 08.00 - 12.30 et 13.00 - 16.30 / ouvert jeudi jusqu'à 19.00 (sauf la veille d'un jour férié)
  • Käerjeng

    Address:
    24, rue de l'Eau L-4920 Bascharage Luxembourg
    B.P. 50 L-4901 Bascharage
    Fax:
    (+352) 50 05 52 399
    Monday to Friday: 08.00 - 11.30 and 13.30 - 16.00 (or by appointment)
  • Kayl

    Address:
    4, rue de l'Hôtel de Ville L-3674 Kayl Luxembourg
    B.P. 56 L-3601 Kayl
    Fax:
    (+352) 56 33 23
  • Kehlen

    Address:
    15, rue de Mamer L-8280 Kehlen Luxembourg
    Fax:
    (+352) 30 91 91-200
    Monday-Friday: 07.00 - 11.30 and 13.30 - 16.00
  • Kiischpelt

    Address:
    7, op der Gare L-9776 Wilwerwiltz Luxembourg
    Fax:
    (+352) 92 06 15
    Monday to Friday: 09.00 - 11.30 and 14.00 - 16.30
  • Koerich

    Address:
    2, rue du Château L-8385 Koerich Luxembourg
    Fax:
    (+352) 39 73 62
  • Kopstal

    Address:
    28, rue de Saeul L-8189 Kopstal Luxembourg
    Fax:
    (+352) 30 04 15
    Monday to Friday: 07.30 - 12.00 and 13.30 - 16.00
  • Lac de la Haute-Sûre

    Address:
    7, Duerfstrooss L-9635 Bavigne Luxembourg
    Fax:
    (+352) 99 35 53
    Monday, Friday: 08.00 -11.30; Tuesday, Thursday: 08.00 - 11.30 and 13.30 - 16.30 (closed on Wednesdays)
  • Larochette

    Address:
    33, chemin J.A. Zinnen L-7626 Larochette Luxembourg
    Fax:
    (+352) 87 96 46
    Service population: lundi à vendredi: 08.00 - 12.00 et 14.00 - 17.00, lundi ouvert jusqu'à 19.00 / Sécrétariat et état civil: lundi à vendredi de 08.00 - 12.00 et 14.00 à 17.00
  • Lenningen

    Address:
    3, rue de l'Église L-5414 Canach Luxembourg
    Fax:
    (+352) 35 97 36
    Population office and civil registry office: Monday to Friday from 08.00 to 12.00 and 13.00 to 16.00; by prior appointment also on Tuesdays and Thursdays from 07.00 to 08.00 and on Wednesdays from 16.00 to 18.00
  • Leudelange

    Address:
    5, Place des Martyrs L-3361 Leudelange Luxembourg