Announced proposal — subject to enactment
The planned class U applies from 2028-01-01, subject to enactment. Its announced exempt bracket is €26,650, compared with €13,230 for class 1. Illustrations below use the official factsheet’s adjusted taxable income and compare 2028 with 2025, not gross salary or a guaranteed 2026 pay rise.
| Adjusted taxable income: class 1 | Announced annual gain: 2028 vs 2025 | Monthly equivalent | Extra loan: 35% of gain toward payment | Extra loan: 100% of gain toward payment |
|---|---|---|---|---|
| €40,000 | €2,406 | €200.50 | €13,294 – €13,577 | €37,985 – €38,792 |
| €50,000 | €2,600 | €216.67 | €14,366 – €14,672 | €41,048 – €41,920 |
| €100,000 | €2,518 | €209.83 | €13,913 – €14,209 | €39,753 – €40,597 |
Official sources
Sources checked:
Announced Housing Bond and buy-to-let
The announced €250,000,000 citizen bond is planned for early 2027 with exemption from the 20% Luxembourg withholding tax. Coupon, maturity and subscription terms are not established by the announcement; no net return is calculated. A withholding exemption is not a universal exemption from every country’s income tax.
| Return evidence | Housing Bond — announced | Rental investment |
|---|---|---|
| Return evidence | Coupon and maturity not published in this announcement | Use actual rent, vacancy, charges, repairs, tax, financing and acquisition costs in the existing yield tool. |
Official sources
Sources checked: