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Tax credit for hiring unemployed individuals

In brief

Tax credit for hiring a jobseeker registered with ADEM. To reduce the cost of recruiting jobseekers.

Key facts

Who runs it
Administration des contributions directes (ACD)
Who it is for
Taxable companies
How much
% of gross monthly salary for 12 months (10 to 15% depending on source)
How
ADEM certificate + company tax declaration
Where
ACD / ADEM
Source
paperjam.lu(nouvelle page externe)Checked on October 2, 2026

This scheme is for you if…

  • Taxable companies
  • To reduce the cost of recruiting jobseekers

General information, not a substitute for legal or tax advice.

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Tax credit for hiring unemployed individuals