Belgium Tax Calculator (2026)

Assumptions

• · Federal income tax rates apply; regional surcharges (communal taxes) are averaged at 7% of federal tax due and included as a surcharge.
• · Standard employee expense deduction of 30% of gross earning up to EUR 5,930 is applied.
• · Personal basic exemption of EUR 10,910 is deducted from taxable income.
• · Employee social security contribution of 13.07% on gross compensation is deductible from taxable income.
• · Special social security contribution (EUR 9.30–EUR 60.94/month, max EUR 731.28/year) is not tax-deductible and excluded as it depends on family circumstances beyond a single employee model.
• · Investment income taxes (30% flat on dividends, 15% on savings interest above EUR 1,050 threshold) are not modeled as they apply to capital gains outside employment income.
• · Model assumes resident single employee with no dependents, no church tax, and no optional expat regime.
• · Regional inheritance, gift, and property taxes are excluded as they do not affect current-year net salary comparison.
• · Communal tax surcharge of 7% applies to federal income tax.
• · Foreign dividends and interest taxation under ECJ ruling excluded from this employment-focused model.

Frequently asked questions