Belgian income tax for 2026
| Taxable income, income year 2026 | Rate |
|---|---|
| Up to €16,720 | 25% |
| €16,720 to €29,510 | 40% |
| €29,510 to €51,070 | 45% |
| Over €51,070 | 50% |
Taxable income is your gross pay minus social security and a lump-sum deduction for professional expenses of 30%, capped at €6,070 for 2026. Everyone then gets a tax-free sum of €11,180: the tax on that amount, worked out from the lowest band, comes off your tax. It rises for dependent children by €2,030 for one, €5,230 for two, €11,720 for three and €18,970 for four, plus €760 for each child under three and €2,030 for single parents.
Your municipality adds a surcharge as a percentage of the income tax, usually between 6% and 8%. The regional part of the tax is collected together with the federal part; regional reductions are small and not shown separately here.
Social security and the work bonus
Employees pay 13.07% of gross pay in social security, with no ceiling. On lower wages the work bonus (werkbonus) reduces this: from September 2026, the full reduction of €299.53 a month applies up to €2,300.62 gross, shrinking to nothing at €3,403.62. Below roughly €2,290 a month it cancels social security completely. A matching tax credit, the fiscal work bonus, gives back 33.14% and 52.54% of the two parts of the reduction.
The special social security contribution is also withheld from pay: nothing up to €1,945.38 a month, rising to a maximum of €60.94 a month (€731.28 a year) from €6,038.82 for a single person. It is settled exactly in your tax assessment based on household income.
A worked example
On €4,000 gross a month for a single person with no children and a 7% municipal surcharge: social security is 13.07%, €522.80 a month or €6,273.60 a year. Taxable income is €48,000 − €6,273.60 − €6,070 = €35,656.40. Tax: 25% × €16,720 + 40% × €12,790 + 45% × €6,146.40 = €12,061.88, minus 25% × €11,180 = €2,795 for the tax-free sum, leaving €9,266.88, plus €648.68 municipal surcharge. With €434.87 of special contribution, take-home pay is €31,375.97 a year, about €2,614.66 a month.
What this leaves out
Belgian packages usually add double holiday pay (about 92% of a monthly salary, paid in May or June) and often a 13th month at the end of the year, both taxed at special withholding rates. Many employers also provide meal vouchers, a company car or mobility budget, group insurance and hospital cover, which are taxed lightly or not at all. Your actual payslip uses the withholding tax scales (bedrijfsvoorheffing), and the final tax is settled in the annual assessment.