Belgium income tax rates

What this value means

FOUR brackets, unchanged in structure and in rate (25 / 40 / 45 / 50) for income year 2026; only the limits move, by indexation of about 2.47% over income year 2025. Re-verified digit by digit on the SPF Finances rate page on 2026-07-22, which publishes the 2025 and 2026 income-year tables side by side. STALE-VALUE WARNING: the schedule most likely to be mistaken for '2026' is the income year 2025 / assessment year 2026 one — 25% to €16,320, 40% to €28,800, 45% to €49,840, 50% above, with a tax-free allowance of €10,910. Those are the figures on the return being filed during 2026 and they are NOT the rates applying to income earned in 2026; the 2026 income-year figures are the ones served above. TAX-FREE ALLOWANCE: the quotité exemptée d'impôt is €11,180 for income year 2026 (€10,910 for 2025). It is not a zero-rate band bolted onto the front of the scale — it is granted as a tax reduction computed at the bottom-bracket rate, and it is increased for dependent children and other family circumstances, so the effective entry point into tax is well above zero despite the min:0 in this table. WHAT THE BRACKETS APPLY TO: net taxable income after deduction of employee social security contributions (13.07% for private-sector employees) and after professional expenses (lump-sum or actual), not gross salary. THIS TABLE IS NOT THE TOTAL BURDEN — three separate additions stack on the tax computed from it, and none is blended into these rates: (1) the ADDITIONAL COMMUNAL TAX (taxe communale additionnelle / aanvullende gemeentebelasting), voted by each of Belgium's roughly 580 communes as a percentage of the tax due, commonly in the 0-9% range, so two identical salaries in neighbouring communes carry different final tax; (2) the REGIONAL COMPONENT — since the sixth state reform the personal income tax is split, the federal tax being reduced by a statutory autonomy factor while Flanders, Wallonia and the Brussels-Capital Region levy their own additional percentages and grant their own reductions on top, which is why the SPF Finances return explanations are published in three regional versions; the bracket table itself remains federal and identical across the three Regions; (3) a separate cotisation spéciale de sécurité sociale is withheld alongside income tax. SCHEDULAR INCOME OUTSIDE THIS SCALE (context, not re-verified in this pass): movable income such as dividends and interest is generally taxed by withholding at 30% (précompte mobilier) rather than at these progressive rates; and a separate flat levy on capital gains on financial assets was legislated to apply from 1 January 2026 — its enacting instrument was not read in this pass and no rate is asserted here. Married couples and legal cohabitants are taxed on separate assessments with a marital-quotient mechanism; non-residents follow the impôt des non-résidents regime, which uses the same scale but different allowances. Access note: finances.belgium.be now 301-redirects to fin.belgium.be, and a fetcher that refuses cross-host redirects will report a failure on an otherwise healthy URL.

Earlier values

Get it programmatically

curl https://euroref.dev/v1/be/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/be/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/be/income-tax

Other Belgium series: Policy interest rate · Value added tax (TVA / btw) · VAT registration threshold · National minimum wage (revenu minimum mensuel moyen garanti, RMMMG) · Public holidays · Consumer price inflation (CPI) · Corporate income tax (impôt des sociétés / vennootschapsbelasting) · Withholding tax rates · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Legal interest rate (wettelijke rentevoet / taux d'intérêt légal)

The same figure elsewhere: Bulgaria · Croatia · Cyprus · Czech Republic · Denmark · all 34