Belgium Tax Calculator (2026)
Income tax rates and take-home pay for Belgium
Using Brussels for state/regional taxes. Region selection coming soon.
Belgium Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Bracket 1 | €0 - €16,320 | 25.0% |
| Bracket 2 | €16,320 - €28,800 | 40.0% |
| Bracket 3 | €28,800 - €49,840 | 45.0% |
| Bracket 4 | €49,840+ | 50.0% |
Personal allowance: €10,910
Social Security (ONSS)
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Rate | €0+ | 13.1% |
Communal Tax
| Bracket | Income Range | Rate |
|---|---|---|
| Average Municipal Rate | €0+ | 7.0% |
Key Facts
Tax Year
2025
Currency
EUR
Top Rate
50.0%
Brackets
4 brackets
Allowance
€10,910
Social Contributions
1 item
Assumptions
- · Standard professional expense deduction for employees (30% of gross, max 5,930 EUR) is applied as an income-based deduction.
- · Communal tax is calculated as a surcharge on the federal income tax. An average rate of 7% is used.
- · The Special Social Security Contribution (SSSC) is mentioned but excluded from calculation as the specific salary tiers were not provided in the source text.
- · Personal basic exemption of 10,910 EUR is treated as a standard personal allowance.
Frequently asked questions
How much income tax will I pay in Belgium?
Belgium has a progressive tax system with four income tax brackets ranging from 25% to 50%, plus a personal basic exemance of 10,910 EUR. You'll also pay Social Security contributions at 13.07% and a communal tax surcharge of about 7% on top of your income tax. The exact amount depends on your total income and which bracket you fall into.
What is the standard professional expense deduction in Belgium?
Belgium allows employees a standard professional expense deduction of 30% of gross income, capped at a maximum of 5,930 EUR per year. This deduction is automatically applied and reduces your taxable income before income tax is calculated.
Do I pay Social Security contributions in Belgium?
Yes, employees in Belgium pay Social Security contributions (ONSS) at a rate of 13.07% on gross income, and these contributions are tax-deductible. This is a mandatory contribution that funds the country's social security system.
What are Belgium's income tax brackets for?
Belgium has four income tax brackets: 25% on income up to 16,320 EUR, 40% from 16,320 to 28,800 EUR, 45% from 28,800 to 49,840 EUR, and 50% on income above 49,840 EUR. Your effective tax rate depends on how much of your income falls into each bracket.
Does the tax rate vary depending on where in Belgium I live?
Yes, communal tax rates vary by municipality, though this calculator uses an average rate of 7% for Brussels. If you're considering living outside Brussels, your actual communal tax rate may differ, so it's worth checking your specific municipality's rate.
What deductions and allowances reduce my Belgian taxable income?
You receive a personal basic exemption of 10,910 EUR, plus the standard professional expense deduction of up to 5,930 EUR, both of which lower your taxable income before calculating income tax. These deductions are applied automatically for employees in Belgium.
Compare Belgium with other countries
Other tax calculators
Compare Belgium with another country
See side-by-side tax breakdowns for any two countries