Paying the property tax
Last updated more than 5 years ago
Each commune in the Grand Duchy of Luxembourg is authorised to levy a municipal tax (property tax) on immovable property, whether built on or not, situated within the limits of the commune.
Property tax applies to property ownership, regardless of how said property is used (private residence, commercial use, mixed use, etc.) or the sources of financing used by the taxpayer to acquire it (owned or borrowed capital). The person liable for the property tax for the entire year is the owner of the property (and not the tenant) on 1 January. If the property belongs to several people, they are jointly liable to pay the tax. Each year, a property tax statement is sent to the owner(s), specifying the amount to be paid and the payment schedule.
Who is concerned
Any owner of a building, or of agricultural or forestry land, situated within the limits of a commune in the Grand Duchy of Luxembourg must pay the property tax set by this commune.
When property tax is paid by a farmer, a merchant or a commercial company for a property used in connection with an agricultural or commercial activity, this tax is considered as a business expense and is deductible along with other business expenses. Property tax is deducted from taxable income, under the category of agricultural/forestry profit or industrial and commercial profit, whenever it relates to a property that is part of the invested net assets of an agricultural or forestry undertaking or a commercial enterprise.
Property tax charged on a property asset used for rental income that is part of a taxpayer’s personal investment portfolio is also deductible as an expense for the acquisition of income.
How to proceed
Criteria used to calculate the property tax
The criteria used to set the amount of property tax are:
- the unit value assigned to the property by the Property Valuation Section of Luxembourg Inland Revenue (Administration des contributions directes – ACD);
- the multiplier applied for property tax set by each commune;
- the category of property asset (single-family house, agricultural or forestry land, commercial property, etc.).
In principle, the following criteria have no bearing on the amount of tax due:
- the owner's family status (married, single, number of children);
- the owner's income;
- the owner's occupational status (individual, merchant, commercial enterprise, etc.);
- the owner's domicile (in the commune where the property is situated; in another commune of the Grand Duchy of Luxembourg or abroad).
Determination of the tax base
The basis for calculating the property tax is called the tax base. It corresponds to the unit value assigned to each property multiplied by the assessment rate.
Establishment of the unit value
All immovable property, whether built on or not, situated within the Grand Duchy of Luxembourg, is assessed for tax purposes. The Property Valuation Section of Luxembourg Inland Revenue (Administration des contributions directes – ACD) classifies all buildings and land depending on their use and then assigns a unit value to each specific property. When a unit value is assigned to a property, a notification is sent to the property’s owner, in the form of a 'unit value and property tax base statement'. This notification is also sent to the tax authorities and to the relevant communal administration. This notification is issued in the year following the purchase, in the case of an existing building, or in the year following the completion of construction, in the case of a new building.
The unit value assigned by the ACD to a given property serves as the tax base, which must be multiplied by the assessment rate.
To establish the unit value, the ACD distinguishes between agricultural or forestry land and other immovable property, whether built on or not. The latter is divided into 6 categories:
- commercial buildings;
- mixed-use buildings;
- buildings for other uses;
- single-family houses and houses divided into flats;
- properties not built on, other than residential building plots;
- residential building plots.
Residential building plots are building plots that have been deemed eligible to receive building permits for at least 3 years and on which construction works have not been launched. It is therefore not necessary for the owner to have already requested a building permit. The commune needs only to have identified the plot as a residential building plot, and to have determined that a building permit may, in theory, be granted.
Each commune must draw up a list of these building plots as at 1 January each year. This list must be sent to the ACD’s Property Valuation Section no later than 31 January of the same year. The list includes certain details relating to the building plots, including: the location of the plot within the commune, the designation of the plot as it appears in the land registry, its area in square metres, the name(s) of the owner(s), and the date of the plot’s classification as a residential building plot.
When a plot is included in this list, the unit value is set at the key date of 1 January or, if applicable, 1 January of a following year. The tax base applicable to the property asset is equal to the unit value multiplied by the assessment rate.
Establishment of the assessment rate
The assessment rate depends in particular on the type of property asset—agricultural and forestry land, other immovable property (whether built on or not)—and its location. For single-family houses, the rate varies from 0.7 % to 1 %. For residential building plots, the rate is set at 1.5 % for the first 2 years of classification in this category and 10 % from the third year.
Calculation of the property tax
The property tax is calculated by multiplying the tax base by the communal rate.
Each year, the communes set the communal rates for property tax applicable for agricultural and forestry land and for other immovable property, whether built on or not. The tax applying to agricultural and forestry land is known as property tax A, and the tax applying to other immovable property is known as property tax B.
In addition, communes can set different rates for some or all categories of immovable property other than agricultural and forestry land, whether built on or not. The property taxes corresponding to the 6 categories of immovable property other than agricultural and forestry land are as follows:
- B1, applicable to commercial buildings;
- B2, applicable to mixed-use buildings;
- B3, applicable to buildings for other uses;
- B4, applicable to single-family houses and houses divided into flats;
- B5, applicable to properties not built on, other than residential building plots;
- B6, applicable to residential building plots.
By way of example, Luxembourg City’s communal rates for tax year 2013 were as follows:
A |
B |
B1 |
B2 |
B3 |
B4 |
B5 |
B6 |
---|---|---|---|---|---|---|---|
500 % |
- |
750 % |
500 % |
250 % |
250 % |
500 % |
500 % |
The rates applied by the different communes, once approved by the Grand Duchy, are published each year in Mémorial B, the second series of Luxembourg’s official gazette.
Example: a taxpayer has owned a single-family house within the commune of Luxembourg City since 1970. The unit value of this property asset is EUR 4,500. The 2013 property tax is calculated as follows:
Tax base: EUR 4,500 × 1 % (assessment rate) = EUR 45
Property tax: EUR 45 × 250 % (communal rate B4) = EUR 112.50
Payment of the property tax
The commune where the property asset is located sends the owner a property tax statement each year specifying the amount to be paid and the payment schedule. Property tax is payable for the entire year by any taxpayer who was the owner of the property at 1 January of that year.
The quarterly property tax payment dates are usually 15 February, 15 May, 15 August and 15 November. The amount to be paid in each quarter thus corresponds to one-fourth of the total property tax. As an exception to the preceding, the payment dates for property tax are 15 November when the annual amount due is less than EUR 55, and 15 May and 15 November when the annual amount due is greater than EUR 55 and less than EUR 110.
Any claims relating to the information provided on the property tax statement must be submitted to the council of mayors and aldermen of the commune in question. However, any claims relating to the information provided in the tax assessment statement must be submitted to the Director of Luxembourg Inland Revenue.
Forms / Online services
Land register
Consult your ownership rights (plots and private units) in your private eSpace.
Cadastre
Consultez vos droits de propriété (parcelles et lots privatifs) dans votre espace privé.
Kataster
Sehen Sie Ihre Eigentumsrechte (Parzellen und Sondereigentum) in Ihrem privaten Bereich ein.
Who to contact
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Luxembourg Inland Revenue45, boulevard Roosevelt
L-2982 Luxembourg
Luxembourg
Please click on the link below to find the competent department.
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Communal Administrations
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Beaufort9, rue de l'Eglise
L-6315 Beaufort
Phone : (+352) 83 60 45-1Fax : (+352) 86 93 88Monday to Friday: 08.30 - 12.00 and 14.00 - 16.30 (closed on Thursday afternoon) / open until 20.00 on Wednesdays -
Bech1, Enneschtgaass
L-6230 Bech
Phone : (+352) 79 01 68-1Fax : (+352) 79 06 74Monday 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) -
Beckerich6, Dikrecherstrooss
L-8523 Beckerich
Phone : (+352) 23 62 21-1Fax : (+352) 23 62 91 62Monday, Tuesday, Thursday, Friday: 08.30 - 12.00; Wednesday: 08.30 - 12.00 and 14.00 - 17.45 -
Berdorf5, rue de Consdorf
L-6551 Berdorf
Phone : (+352) 79 01 87-1Fax : (+352) 79 91 89Monday to Friday: 08.00 - 12.00; Monday to Wednesday: 14.00 - 16.00; Thursday: 14.00 - 19.00 -
Bertrange2, beim Schlass
L-8058 Bertrange
Postal address :
B.P. 28 L-8005 Bertrange
Phone : (+352) 26 31 2-1Fax : (+352) 26 31 27 57Monday to Friday: 08.00 - 12.00 and 13.00 - 16.00 -
Bettembourg13, rue du Château
L-3217 Bettembourg
Postal address :
B.P. 29 L-3201 Bettembourg
Phone : (+352) 51 80 80-1Fax : (+352) 51 80 80-601Monday to Friday: 08.30 - 11.30 and 14.00 - 16.30 / "Biergerzenter" open until 19.00 on Thursdays -
Bettendorf1, rue Neuve
L-9353 Bettendorf
Phone : (+352) 80 25 92-1Fax : (+352) 80 92 34Monday: 08.00 - 11.30 and 14.00 - 18.45; Tuesday to Friday: 08.00 - 11.30 and 14.00 - 16.30 (closed on Wednesdays) -
Betzdorf11, rue du Château
L-6922 Berg
Postal address :
B.P. 2 L-6901 Roodt/Syre
Phone : (+352) 77 00 49-1Fax : (+352) 77 00 82Lundi 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 -
Bissen1, rue des Moulins
L-7784 Bissen
Postal address :
B.P. 25 L-7703 Bissen
Phone : (+352) 83 50 03-21Fax : (+352) 85 97 63Monday: 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) -
Biwer6, Kiirchestrooss
L-6834 Biwer
Phone : (+352) 71 00 08-1Fax : (+352) 71 90 25Lundi à vendredi: 08.00 - 11.30 (fermé le 1ier mercredi de chaque mois, ouvert le 1ier mercredi de chaque mois de 14.00 - 18.00) -
Boulaide3, rue de la Mairie
L-9640 Boulaide
Phone : (+352) 99 30 12Fax : (+352) 99 36 92Monday, Thursday: 14.00 - 17.00; Tuesday, Wednesday, Friday: 08.30 - 12.00 -
Bourscheid1, Schlassweee
L-9140 Bourscheid
Phone : (+352) 99 03 57-1Fax : (+352) 99 03 57-565Monday to Friday: 08.00 - 12.00; Monday: 14.00 - 18.00; Tuesday to Friday: 14.00 - 16.00 (except on Wednesdays) -
Bous20, rue Luxembourg
L-5408 Bous
Phone : (+352) 23 66 92 76-20Fax : (+352) 23 69 94 39Monday to Friday: 08.00 - 12.00 and 13.30 - 17.00 (closed on Tuesday afternoon) -
ClervauxMontée du Château
L-9712 Clervaux
Postal address :
B.P. 35 L-9701 Clervaux
Phone : (+352) 27 800-1Fax : (+352) 27 800-900Lundi 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-Berg5, rue de la Poste
L-7730 Colmar-Berg
Postal address :
B.P. 10 L-7701 Colmar-Berg
Phone : (+352) 83 55 43-1Fax : (+352) 83 55 43-225Monday to Thursday: 08.00 - 12.00; Monday: 13.00 - 17.00; Wednesday: 13.00 - 18.30 (closed on Fridays) -
Consdorf8, route d'Echternach
L-6212 Consdorf
Phone : (+352) 79 00 37-1Fax : (+352) 79 04 31Monday to Friday: 08.00 - 12.00 and 14.00 - 16.00; open until 18.00 on Tuesdays -
Contern4, Place de la Mairie
L-5310 Contern
Phone : (+352) 35 02 61Fax : (+352) 35 72 36Monday-Friday: 08.00 - 11.45 and 13.00 - 16.45 / Population office: Wednesday: 07.00 - 11.45 and 13.00 - 16.45 -
DalheimGemengeplaz
L-5680 Dalheim
Phone : (+352) 23 60 53-25Fax : (+352) 23 60 53-50Monday, Friday: 08.00 - 11.30 and 13.00 - 17.00; Tuesday, Thursday: 07.00 - 11.30 and 13.00 - 17.00; Wednesday: 08.00 - 11.30 and 13.00 - 17.00 -
Diekirch27, avenue de la Gare
L-9233 Diekirch
Postal address :
B.P. 145 L-9202 Diekirch
Phone : (+352) 80 87 80-1Fax : (+352) 80 87 80-250Lundi à vendredi: 08.30 - 11.30 et 14.00 - 16.30 / Bureau de la population et état civil: mercredi jusqu'à 18.00 -
Differdange40, avenue Charlotte
L-4530 Differdange
Postal address :
B.P. 12 L-4501 Differdange
Phone : (+352) 58 77 1-11Fax : (+352) 58 77 1-1210Monday and Friday: 07.30 - 12.00 and 13.30 - 17.00 / the "Biergeramt" is also open on Saturdays: 09.00 - 11.00 -
Dippach11, rue de l'Eglise
L-4994 Schouweiler
Postal address :
B.P. 59 L-4901 Bascharage
Phone : (+352) 27 95 25-200Fax : (+352) 27 95 25-299Monday to Friday: 08.00 - 12.00 and 14.00 - 17.00; open until 18.00 on Mondays; Wednesday from 07.30 -
DudelangePlace de l'Hôtel de Ville
L-3590 Dudelange
Postal address :
B.P. 73 L-3401 Dudelange
Phone : (+352) 51 61 21 -1Fax : (+352) 51 61 21-299Monday, 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 -
Echternach2, place du Marché
L-6460 Echternach
Postal address :
B.P. 22 L-6401 Echternach
Phone : (+352) 72 92 22-1Fax : (+352) 72 92 22-51Lundi 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 -
Ell27, Haaptstrooss
L-8530 Ell
Postal address :
B.P. 9 L-8501 Redange/Attert
Phone : (+352) 26 62 38-1Fax : (+352) 26 62 38-55Monday, Wednesday, Friday: 08.15 - 11.45; Thursday: 14.00 - 18.30 -
Erpeldange sur Sûre21, Porte des Ardennes
L-9145 Erpeldange-sur-Sûre
Postal address :
B.P. 39 L-9001 Ettelbruck
Phone : (+352) 81 26 74-1Fax : (+352) 81 97 08Monday: 07.30 - 11.30 and 13.00 - 18.00; Tuesday, Thursday, Friday: 07.30 - 11.30 and 13.00 - 16.30 -
Esch sur AlzettePlace de l'Hôtel de Ville
L-4002 Esch-sur-Alzette
Postal address :
B.P. 145 L-4002 Esch-sur-Alzette
Phone : (+352) 2754 1Fax : (+352) 54 35 14 667Monday to Friday: 08.00 - 17.00 ("Biergeramt") -
Esch-sur-Sûre1, an der Gaass
L-9150 Eschdorf
Phone : (+352) 83 91 12-1Fax : (+352) 83 91 12-25Monday to Thursday: 08.00 - 11.30 and 13.00 - 16.30 ; open until 18.30 on Mondays, Friday: 08.00 - 11.30 -
EttelbruckPlace de l'Hôtel de Ville
L-9087 Ettelbruck
Postal address :
B.P. 116 L-9002 Ettelbruck
Phone : (+352) 81 91 81-1Fax : (+352) 81 91 81-364Monday to Friday: 08.30 - 11.30 and 13.30 - 16.30; open until 18.30 on Wednesdays -
Feulen25, route de Bastogne
L-9176 Niederfeulen
Phone : (+352) 81 27 47-1Fax : (+352) 81 79 08Monday, Tuesday, Wednesday and Friday: 08.00 - 12.00 (closed on Thursday morning); Monday, Wednesday: 13.00 - 17.00; Thursday: 13.00 - 19.00 -
Fischbach1, rue de l'Eglise
L-7430 Fischbach
Phone : (+352) 32 70 84-1Fax : (+352) 32 70 84-50Monday and Friday: 08.30 - 11.30; Thursday: 14.00 - 18.00 -
Flaxweiler1, rue de Berg
L-6926 Flaxweiler
Phone : (+352) 77 02 04-1Fax : (+352) 77 08 33Monday to Friday: 08.00 - 12.00 and 13.00 - 17.00 -
Frisange10, Munnerëferstrooss
L-5701 Frisange
Postal address :
B.P. 12 L-5701 Aspelt
Phone : (+352) 23 66 84 08-1Fax : (+352) 23 66 06 88Monday, Wednesday, Friday: 08.00 - 11.30 and 13.00 - 16.00 (closed on Friday afternoon); Tuesday: 07.00 - 11.30 and 13.00 - 16.00; Thursday: 08.00 - 11.30 and 13.00 - 18.30 -
Garnich15, rue de l'Ecole
L-8353 Garnich
Phone : (+352) 38 00 19-1Fax : (+352) 38 00 19 90Monday-Friday: 08.30-11.30; Monday: 14.00 - 18.00; Tuesday, Wednesday, Friday: 14.00 - 16.00 -
Goesdorf1, Op der Driicht
L-9653 Goesdorf
Phone : (+352) 83 92 70Fax : (+352) 89 91 73Monday, Tuesday, Thursday, Friday: 08.30 - 12.00 and 13.00 - 18.00; closed on Thursday at 17.00 -
Grevenmacher6, Place du Marché
L-6755 Grevenmacher
Postal address :
B.P. 5 L-6701 Grevenmacher
Phone : (+352) 75 03 11-1Fax : (+352) 75 03 11-80Sécrétariat et recette communale: lundi à mercredi: 08.30 - 11.40 et 13.10 - 16.00; jeudi ouvert jusqu’à 18.00; vendredi ouvert jusqu’à 15.00 / Service du citoyen: 08.30 - 11.40 et 13.10 - 16.00; jeudi ouvert jusqu’à 19.00; vendredi ouvert jusqu’à 15.00 -
Grousbous1, rue de Bastogne
L-9154 Grosbous
Postal address :
B.P. 7 L-9006 Grosbous
Phone : (+352) 83 80 22-1Fax : (+352) 83 86 55Reception desk and "civil registry and nationality office": Monday, Tuesday, Thursday, Friday: 09.00 - 11.45; Wednesday: 14.00 - 18.30 / Communal tax office: Monday, Tuesday, Friday: 09.00 - 11.45; Wednesday: 14.00 - 17.00 -
HabschtPlace Denn
L-8465 Eischen
Phone : (+352) 39 01 33-1Fax : (+352) 39 01 33-209Maison communale à Eischen: lundi à vendredi: 08.00 - 12.00; lundi, jeudi, vendredi: 13.00 - 17.00; mardi: 13.00 - 19.00 / Bureau communal à Hobscheid: mercredi: 10.00 - 12.00 / Bureau communal à Septfontaines: mercredi: 13.30 - 16.30 -
Heffingen2, am Duerf
L-7651 Heffingen
Phone : (+352) 83 71 68-1Fax : (+352) 87 97 54Monday to Friday: 08.00 - 12.00 and 13.00 - 17.00 ; Tuesday from 07.00, open until 19.00 on Thursdays -
Helperknapp2, rue de Hollenfels
L-7481 Tuntange
Phone : (+352) 28 80 40-1Fax : (+352) 28 80 40-299Monday to Friday: 08.00 - 11.30; Monday: 13.00 - 16.30 / the Population Office is open until 19.00 on Wednesdays -
Hesperange474, route de Thionville
L-5886 Hesperange
Postal address :
B.P. 10 L-5801 Hesperange
Phone : (+352) 36 08 08-1Fax : (+352) 36 00 06Monday to Friday: 07.45 - 11.45 and 13.30 - 17.00; open until 18.00 on Thursdays -
Junglinster12, rue de Bourglinster
L-6112 Junglinster
Postal address :
B.P. 14 L-6101 Junglinster
Phone : (+352) 78 72 72-1Fax : (+352) 78 83 19Lundi à vendredi: 08.00 - 11.30 et 13.00 - 16.30 / Bureau de la population: ouvert jeudi jusqu'à 19.00 (sauf la veille d'un jour férié) -
Käerjeng24, rue de l'Eau
L-4920 Bascharage
Postal address :
B.P. 50 L-4901 Bascharage
Phone : (+352) 50 05 52-1Fax : (+352) 50 05 52 399Monday to Friday: 08.00 - 11.30 and 13.30 - 16.00 (or by appointment) -
Kayl4, rue de l'Hôtel de Ville
L-3674 Kayl
Postal address :
B.P. 56 L-3601 Kayl
Phone : (+352) 56 66 66-1Fax : (+352) 56 33 23"Biergerzenter": Monday to Friday: 08.00 - 11.30 and 13.30 - 16.30; open until 18.30 on Wednesdays -
Kehlen15, rue de Mamer
L-8280 Kehlen
Phone : (+352) 30 91 91-1Fax : (+352) 30 91 91-200Monday-Friday: 07.00 - 12.00 and 13.00 - 16.00 -
Kiischpelt7, op der Gare
L-9776 Wilwerwiltz
Phone : (+352) 92 14 45Fax : (+352) 92 06 15Monday to Friday: 09.00 - 11.30 and 14.00 - 16.30 -
Koerich2, rue du Château
L-8385 Koerich
Phone : (+352) 39 02 56-1Fax : (+352) 39 73 62Monday to Friday: 08.00 - 12.00 and 14.00 - 16.00; open until 19.00 on Wednesdays -
Kopstal28, rue de Saeul
L-8189 Kopstal
Phone : (+352) 30 01 71-1Fax : (+352) 30 04 15Monday to Friday: 07.30 - 12.00 and 13.30 - 16.00 -
Lac de la Haute-Sûre7, Duerfstrooss
L-9635 Bavigne
Phone : (+352) 99 35 54-1Fax : (+352) 99 35 53Monday, Friday: 08.00 -11.30; Tuesday, Thursday: 08.00 - 11.30 and 13.30 - 16.30 (closed on Wednesdays) -
Larochette33, chemin J.A. Zinnen
L-7626 Larochette
Phone : (+352) 83 70 38-1Fax : (+352) 87 96 46Service 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 -
Lenningen16, rue de l'Ecole
L-5414 Canach
Postal address :
B.P. 12 L-5505 Canach
Phone : (+352) 35 97 35-1Fax : (+352) 35 97 36Bureau de la population et service de l'état civil: lundi., mardi, jeudi, vendredi: 08.00 - 12.00 et 13.30 - 16.30; mercredi: 07.30 - 12.00 et 13.30 - 18.30