Are Belgium tax rates for 2027 already known?
Belgium — no 2027 tax changes have been legislated yet, so this uses 2026 rules. It will update as soon as the 2027 figures are published.
- Still on 2026 figures
- The indexed quotité exemptée and IPP bracket boundaries for income year 2027. The 2026–2030 reform raises the underlying base amount, but the indexation coefficient is not set.
- Expected
- Late 2026
Belgium income tax brackets (2026)
| Annual income (EUR) | Marginal rate |
|---|---|
| €0 – €16,720 | 25% |
| €16,720 – €29,510 | 40% |
| €29,510 – €51,070 | 45% |
| €51,070 and above | 50% |
Municipal surcharge (gemeentebelasting / taxe communale) adds ~6–9% on top of federal income tax — averages 7.5%. Standard work-expense deduction 30% of gross less employee social security (cap €6,070). A werkbonus reduces the 13.07% employee contribution for wages up to ~€3,404/month; a bijzondere bijdrage sociale zekerheid of up to €182.82/quarter is withheld on top. 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 | €1,476 | Calculate → |
| €2,500 | €2,068 | Calculate → |
| €4,000 | €2,625 | Calculate → |
| €6,000 | €3,482 | Calculate → |
| €9,000 | €4,674 | 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 – €16,720); 40% (€16,720 – €29,510); 45% (€29,510 – €51,070); 50% (€51,070 and above)
- How much social security do I pay in Belgium?
- Employees contribute 13.07% of gross salary; employers add 25.4% on top.
- Is there a personal allowance in Belgium?
- Yes — up to €11,550 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.