Belgium income tax brackets (2026)
| Annual income (EUR) | Marginal rate |
|---|---|
| €0 – €15,820 | 25% |
| €15,820 – €27,920 | 40% |
| €27,920 – €48,320 | 45% |
| €48,320 and above | 50% |
Municipal surcharge (gemeentebelasting / taxe communale) adds ~6–9% on top of federal income tax — averages 7.5%. Standard work-expense deduction 3% of gross (cap €6,050). Special regime: RSII (inpatriate regime) — 30% of gross (capped at €90k) paid as tax-free allowance for qualifying foreign hires for up to 8 years (since 2022 reform replacing the old expat concession).
Typical gross salaries in Belgium
Click a row to load that salary into the calculator.
| Gross / month | Net / month | Open |
|---|---|---|
| €1,500 | €1,210 | Calculate → |
| €2,500 | €1,735 | Calculate → |
| €4,000 | €2,446 | Calculate → |
| €6,000 | €3,325 | Calculate → |
| €9,000 | €4,579 | Calculate → |
Belgium salary and tax FAQ (2026)
- What is the minimum wage in Belgium in 2026?
- €2,070 per month gross.
- What are the 2026 income tax brackets in Belgium?
- 25% (none – €15,820); 40% (€15,820 – €27,920); 45% (€27,920 – €48,320); 50% (€48,320 and above)
- How much social security do I pay in Belgium?
- Employees contribute 13.07% of gross salary; employers add 27.5% on top.
- Is there a personal allowance in Belgium?
- Yes — up to €10,570 per year, subject to taper rules at higher incomes.
- Does Belgium apply a solidarity or surcharge tax?
- Municipal surcharge (gemeentebelasting / taxe communale) adds ~6–9% on top of federal income tax — averages 7.5%. Standard work-expense deduction 3% of gross (cap €6,050). Special regime: RSII (inpatriate regime) — 30% of gross (capped at €90k) paid as tax-free allowance for qualifying foreign hires for up to 8 years (since 2022 reform replacing the old expat concession).
- How are dependents treated for tax purposes in Belgium?
- Quotité exemptée uplifts: +€1,920 for 1 dependent, +€4,930 for 2, +€11,050 for 3, +€17,880 for 4, +€24,710 for 5+. Additional €1,920 per dependent with disability.
- When is the Belgium tax return due?
- 30 June (paper) / mid-July (electronic via Tax-on-Web) of the year following the tax year.
- Do non-residents pay the same rates in Belgium?
- Non-residents taxed on Belgian-sourced income; reduced allowance and special non-resident return form.