Belgium tax guide
Planning reference for Belgium using EUR salary values.
This is not an official government calculation. Confirm final details with PwC Worldwide Tax Summaries - Belgium or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Single Belgian-resident employee with no dependants, using income-year 2025 federal brackets, the basic exemption, standard professional-expense deduction and the 7% average communal surcharge. Regional reductions and the family-income-based special social contribution are excluded.
Reference details
| Currency | EUR |
|---|---|
| National tax label | Federal and Average Communal PIT |
| Personal allowance | Not modeled |
| Employee contributions | The employee social-security contribution is 13.07% of gross compensation without a cap and is deductible for PIT. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 25.0% | Up to 16,320 EUR |
| 2 | 40.0% | Up to 28,800 EUR |
| 3 | 45.0% | Up to 49,840 EUR |
| 4 | 50.0% | Top bracket and above |
Official source
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.