Belgium / EUR

Belgium income tax calculator

Free calculatorNo sign-upReviewed: 14 Sept 2026Sources and review process

Your calculation

Belgium income tax for 2025 and 2026, reviewed 14 September 2026. The 2026 calculation includes the reform published on 29 July 2026 and distinguishes income year from assessment year.

Common scenariosIncome yearFiling status

Person 1Person 1 income methodPerson 1 ordinary annual gross salary (€)Person 1 employee contributionsPerson 1: salary is ordinary 100% assessment-base employee pay; the 13.07% illustration excludes the social work bonusPerson 1 professional expensesPerson 1 eligible extra flat-rate commuting allowance (€)Only a confirmed allowance additional to the standard professional-expense amount; otherwise zero.

Annual expense cap: €6,070. For low pay, variable contributions, manual workers assessed at 108%, holiday pay, benefits or special categories, enter actual contributions or net taxable income. This is an income-tax calculation, not a full net-pay calculation.

ResidenceMunicipal surcharge rate (%)Enter the rate applicable to your commune and assessment year. The default 7% is an illustration.

Dependent childrenTotal qualifying dependent childrenOf these, children with a qualifying severe disabilityOf these, under three on 1 January of the assessment year, with no childcare claimOf the under-three group, children with qualifying severe disabilityThe dependent conditions are satisfied, and under-three allowances do not overlap childcare claims for the same children

The disabled-child field counts only the disabled subset, adding one extra unit per eligible child. The fifth child and later children receive their statutory increase. Under-three relief can coexist with childcare claims for different children. Counts here assume full attribution; shared custody requires a reconciled assessment.

Person 1 additional confirmed non-child allowance (€)For example, eligible personal disability relief or the income-tested extra allowance for an eligible isolated parent. The ordinary separately-assessed parent supplement is already included when there are dependent children; do not repeat it.These extra allowances are additional and their household and income conditions are satisfiedExclude automatic child refund because a statutory exclusion applies

The resident child refund is limited to unused convertible child relief and €550 per child unit. Declare any statutory exclusion, including an applicable exempt scholarship. Additional low-income parent benefits and tax work bonuses can be entered below as confirmed amounts.

Tax reductions and payments

Person 1 eligible pension savings paid (€)Person 1 pension savings schemePension savings meet age, contract and scheme conditions for each personCertified qualifying donations (€)Sum only donations reaching €40 per institution per year. Relief is 30%, subject to 10% of net income and the frozen €408,130 donation ceiling.The institutions, certificates and donations qualifyEligible childcare child-daysChildcare paid per child-day (€)For one uniform daily cost; combine different costs by entering their separately calculated reduction as an other reduction instead.Childcare has the required certificate, age under 14 (21 for severe disability), and no under-three claim for these children

Standard childcare reduction is 45%, capped at €17.30 per child-day. Enhanced relief for eligible low-income isolated parents must be entered as an additional confirmed reduction or refundable credit.

Person 1 other usable non-refundable reductions (€)Do not repeat pension savings, donations, childcare or the personal/family allowance. Respect federal/regional limits.Other confirmed refundable credits (€)For example, the assessed tax work bonus; do not repeat the child refund calculated here.Refundable credits are confirmed and do not duplicate calculated reliefIncome tax already withheld or paid (€)Income tax only; social contributions are not advance income-tax payments.

Net taxable employment income€37,395.00

Person 1 deductible employee contributions€6,535.00

Person 1 professional expenses€6,070.00

Marital quotient transferred€0.00

Child-related allowance before joint transfers€0.00

Person 1 income after quotient€37,395.00

Person 1 allowance after joint transfers€11,550.00

Person 1 basic tax after allowance€9,956.75

Pension savings reduction available€0.00

Donation reduction available€0.00

Standard childcare reduction available€0.00

Non-refundable reductions actually used€0.00

Income tax before surcharge and refundable credits€9,956.75

Surcharge (7%)€696.97

Resident child refund included€0.00

Other confirmed refundable credits€0.00

Income-tax liability after included relief€10,653.72

Estimated balance payable€10,653.72

Contains only the income-tax items shown. It excludes the special social security contribution, unentered work-bonus/isolated-parent relief and unentered regional benefits. Negative liability is preserved as a refund, including when there are no advance payments.

For 2026 the personal allowance is €11,550. July's law freezes child-supplement indexation: one child €2,130; two €5,130; three €11,440; four €18,510; each further child €7,070. These supersede pre-reform information pages. The separate exemption tax scale remains applicable for these years; its replacement starts in assessment year 2030.

Scope: full-year globally taxable employment income, with explicit adjustments. Excludes capital income/gains, foreign exemption with progression, separately taxed amounts, pension-specific relief and part-year or complex custody allocations. A definitive assessment also applies the full federal/regional ordering and personal eligibility rules.

Full-year employment income-tax estimate including the law published on 29 July 2026. Includes both joint incomes, separate allowance transfers, usable reductions and declared refundable credits.

Formula

Income-tax balance = bracket tax after personal/family allowance relief and usable reductions + applicable surcharge − refundable credits − income tax already paid.

A PRACTICAL GUIDE

When to use this calculator

The Belgian estimate separates progressive tax, personal and family relief, applicable surcharges and credits. It is useful for comparing annual income scenarios while recognizing that a household-related allowance or marital quotient can affect more than a simple deduction from the final bill.

Information to prepare

Choose the relevant income year and prepare family, spouse and deduction information as requested. Distinguish a relief that changes the tax calculation from a refundable credit or tax already paid. The July reform treatment and the comparison-year values should not be mixed within one scenario.

How to interpret the result

Gross income, taxable income and tax liability are different quantities. A deduction can change the tax base, while a credit or prior payment can change liability or the remaining balance. Under progressive bands, the marginal rate does not necessarily apply to the whole income. An effective rate depends on the denominator used: gross receipts, net income and taxable income can produce different percentages. Read the component labels and included reliefs before treating an effective percentage as a rate for another income scenario.

A practical comparison

To reconcile an assessment, compare the calculated liability before payments and then the balance after credits. A refund does not mean the underlying income-tax calculation is negative. This tool's tax balance should not be described as a complete salary deposit unless all other payroll components have also been considered.

Check your calculation step by step

Match the figures to the selected period and use EUR for monetary inputs. If you start with a document in another currency or covering several periods, resolve that difference before entering a combined amount.
Calculate the documented case first. Then change one input at a time to compare scenarios. Keep the original values available so a change in the result can be traced to a particular assumption rather than several simultaneous edits.
Read the component breakdown alongside the formula and examples below. If an official document differs, check the date, base, rounding and omitted concepts before changing a rate or treating the difference as an error.

Continue with a related calculation

If you are comparing countries

Open the relevant jurisdiction when comparing a move, an offer or a transaction abroad. Each tool uses its own currency, period and scope; its result should not be substituted into the current calculation.

Explore all calculators for Belgium

CHECK THE REFERENCES

Official sources

Enacted July reform, full textConsulted: 2026-09-14
FPS official AY2027 indexation notice, mirrored copy of the original administration documentConsulted: 2026-09-14
FPS ordinary tariff and independent 2025 worked exampleConsulted: 2026-09-14
Professional expensesConsulted: 2026-09-14
Child eligibility and refundable creditConsulted: 2026-09-14
Marriage and allocation conditionsConsulted: 2026-09-14
Donations, current individual pageConsulted: 2026-09-14
Pension savingsConsulted: 2026-09-14
Childcare, standard rate and worked exampleConsulted: 2026-09-14
Contribution basesConsulted: 2026-09-14
Social work bonusConsulted: 2026-09-14
Section 134 amendment of 30 June 2017, Numac 2017012959, original law reproduced atConsulted: 2026-09-14
Non-resident surcharge proposal, expressly still a draft sent to the Conseil d'EtatConsulted: 2026-09-14
FPS 2026 tax changes, freezing of deductions and child creditConsulted: 2026-09-14