> ## Knowledge Base Index
> Fetch the complete knowledge base index at: https://help.taxx.lu/sitemap.xml
> Use this file to discover available pages before exploring further.
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# What is a fixed tax rate ?

A fixed tax rate refers to a tax percentage that is deducted directly at source from your salary.

* **For married Luxembourg residents :** one of the two spouses (usually the one with the higher income) is taxed according to tax class 2, while the other receives a fixed tax rate of 15% at source on their salary.

* **For married cross-border commuters :** the fixed tax rate is the equivalent of tax class 2 applied at source. This tax rate depends on your income and is not always automatically adjusted.