Belgium Income Tax Calculator 2026
Calculate your Belgian taxes: IPP (Personal Income Tax) + RSZ/ONSS Social Contributions
~$0
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Effective rate: 0%
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~13.07% (RSZ/ONSS employee)
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Monthly: 0 EUR
Income Distribution
Effective total rate: 0%
Complete Guide to Belgian Taxation 2026
Belgium has one of the most complex and highest tax systems in Europe. The IPP (Impot des Personnes Physiques / Personal Income Tax) is a progressive federal tax, supplemented by municipal surcharges (centimes additionnels) ranging from 6% to 9% depending on your municipality of residence.
IPP Tax Brackets 2026
Belgian income tax uses a marginal bracket system. Only the portion of income within each bracket is taxed at that rate:
- EUR 0 - 15,820: 25%
- EUR 15,820 - 27,920: 40%
- EUR 27,920 - 48,320: 45%
- Above EUR 48,320: 50%
Municipal surcharges (6-9% of IPP) are added on top, which can push the effective marginal rate above 53%.
Belgian Tax Structure
IPP (Personal Income Tax)
25% - 50%
Progressive federal income tax
Municipal Tax (Surcharges)
6% - 9%
Additional percentage on IPP by municipality
Social Contributions (RSZ/ONSS)
Belgian social contributions are split between employer and employee. The employee share is deducted directly from gross salary:
| Contribution | Employee Rate | Employer Rate |
|---|---|---|
| Global Social Contributions (ONSS) | 13.07% | ~25% |
| Special Social Security Contribution | 0-731 EUR/yr | - |
| Total Employee Share | ~13.07% | - |
Social contributions fund: pensions, healthcare, family allowances, and unemployment benefits.
Marital Quotient and Child Allowances
Marital Quotient (Quotient Conjugal)
If your spouse has little or no income, you can allocate up to 30% of your professional income (max ~EUR 11,000) to reduce your overall tax burden. This is calculated automatically by the tax administration.
EUR 10,570
Basic tax-free allowance
+EUR 1,870 per child
1st and 2nd dependent child
+EUR 4,200
3rd dependent child
+EUR 4,830
4th child and beyond
Pension Savings: Tax Advantage
Pension Savings Tax Reduction
- Option 1: Max contribution EUR 1,020/year = 30% tax reduction (EUR 306)
- Option 2: Max contribution EUR 1,310/year = 25% tax reduction (EUR 327.50)
- Pension savings allow you to build retirement capital while receiving immediate tax benefits
- Funds are locked until age 60 (advantageous taxation at withdrawal)
Other Tax Deductions
- Professional expenses (flat rate): 30% of income (max EUR 5,520) or actual costs with receipts
- Service vouchers (titres-services): 30% tax reduction for approved domestic help
- Donations: 45% tax reduction (minimum EUR 40 per institution)
- Regional housing bonus: Mortgage interest and capital deduction (varies by region)
- ALE vouchers: Tax reduction for local community work
Example Calculation: EUR 60,000 Gross Salary
Approximately EUR 2,875 net/month | Effective total rate: ~42.5%
Belgium vs France Comparison
| Criteria | France | Belgium |
|---|---|---|
| EUR 60,000 gross salary | ~EUR 42,000 net | ~EUR 34,500 net |
| Maximum marginal rate | 45% | 50% + 6-9% municipal |
| Employee contributions | ~22% | ~13.07% |
| Family quotient | Yes (parts system) | Marital quotient |
| Pension savings deductible | PER (capped) | EUR 1,020-1,310 |
| Healthcare | Social Security | Mutuelle + INAMI |
Belgium has lower social contributions but higher income tax. Net income is often lower than France for average salaries.
Belgium, at the heart of the Benelux, is often compared with its direct neighbours for cross-border workers' taxation. Discover how Belgian tax brackets compare with neighbouring fiscal systems.