Belgium 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 EUR 15,820 | 25% |
| Second Bracket (40%) | EUR 15,821 - EUR 27,920 | 40% |
| Third Bracket (45%) | EUR 27,921 - EUR 48,320 | 45% |
| Top Bracket (50%) | Above EUR 48,320 | 50% |
Tax-Free Allowance (Belastingvrije som)
All taxpayers receive a basic tax-free allowance of EUR 10,570. This increases with dependent children: EUR 1,760 for the first child, plus EUR 4,580 for the second, EUR 10,200 for the third, and EUR 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 EUR 731.28/year for singles)
Tax Credits and Deductions
Tax-Free Allowance (Belastingvrije som)
Basic exemption - income up to this amount is tax-free
Professional Expenses Deduction
Flat-rate 30% deduction on first EUR 19,500 if not claiming actual expenses
Work Bonus (Werkbonus)
Reduction in social security contributions for low-wage employees
Regional Considerations
Flanders
Offers the Flemish Job Bonus (Vlaamse Jobbonus) for low and middle incomes, up to EUR 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.
Calculate Your Take-Home Pay
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