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 uses a progressive tax system with four income brackets ranging from 25% to 50%. Your tax rate depends on your income level, starting at 25% on income up to 16,320 EUR and increasing to 50% on income above 49,840 EUR. You'll also receive a personal basic exemption of 10,910 EUR before taxes are calculated.
What is the standard professional expense deduction in Belgium?
Employees in Belgium can claim a standard professional expense deduction of 30% of their gross income, capped at a maximum of 5,930 EUR per year. This deduction is automatically applied to reduce your taxable income and doesn't require itemizing individual work expenses.
Do I have to pay social security contributions in Belgium?
Yes, employees must contribute to the Belgian Social Security system (ONSS) at a rate of 13.07% of gross income. This contribution is deductible from your taxable income, which helps reduce your overall tax burden.
Are there local or regional taxes in Belgium in addition to federal income tax?
Yes, Belgium applies a communal tax (municipal tax) on top of federal income tax, calculated as a surcharge of approximately 7% of your federal tax bill. The exact rate varies by municipality, and this calculator uses Brussels as the default region.
How is my take-home pay calculated in Belgium?
Your take-home pay is calculated by starting with your gross income, subtracting the professional expense deduction (up to 5,930 EUR), applying the progressive income tax brackets, deducting social security contributions (13.07%), and adding the communal tax surcharge (7% of income tax). The result is your net monthly or annual salary after all mandatory deductions and taxes.
Compare Belgium with other countries
Other tax calculators
Compare Belgium with another country
See side-by-side tax breakdowns for any two countries