Official 2026 RatesBelgium Income Tax Bands
Complete guide to income tax rates, brackets, and thresholds in Belgium for the 2026 tax year.
Income Tax Brackets (Personenbelasting) - 2026
Belgium uses a progressive tax system with four tax brackets. All taxpayers receive a tax-free allowance (belastingvrije som) before these rates apply.
| Bracket | Income Range | Rate |
|---|---|---|
| First Bracket (25%) | Up to €16,720 | 25% |
| Second Bracket (40%) | €16,721 - €29,510 | 40% |
| Third Bracket (45%) | €29,511 - €51,070 | 45% |
| Top Bracket (50%) | Above €51,070 | 50% |
Tax-Free Allowance (Belastingvrije som)
All taxpayers receive a basic tax-free allowance of €11,180. This increases with dependent children: €1,760 for the first child, plus €4,580 for the second, €10,200 for the third, and €16,440 for the fourth.
Social Security Contributions (RSZ/ONSS)
Employee Contribution (RSZ/ONSS)
13.07%Covers pension, healthcare, unemployment, and family allowances
Employer Contribution
~25%Total employer social security costs including all contributions
Special Social Security Contribution
VariableAdditional contribution based on household income (max €731.28/year)
Tax Credits and Deductions
Tax-Free Allowance (Belastingvrije som)
Basic exemption applied as a tax credit at bracket rates
Professional Expenses Deduction
Flat-rate 30% deduction on first €20,233 if not claiming actual expenses
Work Bonus (Werkbonus)
Social security reduction for low-wage employees (Part A + Part B)
Fiscal Work Bonus
Tax credit calculated from the social work bonus
Regional Considerations
Flanders
Offers the Flemish Job Bonus (Vlaamse Jobbonus) for low and middle incomes, up to €700/year.
Wallonia
No additional regional surcharges or significant regional tax benefits for 2026.
Brussels
No additional regional surcharges. Some housing and employment incentives available.
Holiday Pay and 13th Month
Double Holiday Pay (Vakantiegeld)
Private sector employees receive approximately 7.69% of their annual salary (about 85% of one month's pay) as holiday pay, typically paid in May or June.
13th Month (Eindejaarspremie)
Many Belgian employers pay a 13th month salary as a year-end bonus, though this depends on sector-level collective agreements.
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