🇧🇪 Belgium: VAT & Income Tax 2026
Reference figures for the 2026 tax year. Estimates for educational use — not official tax advice.
Belgium take-home pay calculator
€28,162 net / year · €2,347 / month
| Gross | €40,000 | 100% |
| Impôt des personnes physiques + municipal surcharge | −€6,610 | 17% |
| ONSS / RSZ | −€5,228 | 13% |
| Net take-home | €28,162 | 70% |
Computed from the income-year 2026 brackets (25/40/45/50%), employee ONSS at 13.07%, the professional-expense forfait of 30% capped at €6,070, and the €11,180 belastingvrije som applied as a €2,795 credit against the tax — it is a credit, not a deduction from income. The municipal surcharge is pinned at a representative 7%; the 581 municipalities set their own rates from about 0% to 9%, so this line moves. The werkbonus (a low-wage ONSS reduction worth roughly €1,500 a year at €30,000) and the CSSS special contribution are not modelled, so below about €41,000 gross the figure shown is a floor rather than the final answer. Company cars, meal vouchers, the fiscal werkbonus refund and the marital splits are also excluded. Full rates for Belgium →
Period figures assume €1/12 per month and a standard 40-hour, 5-day, 52-week year. Adjust hours & weeks →
VAT rates
Income tax bands
Income-year 2026: 25% to €16,720; 40% to €29,510; 45% to €51,070; 50% above. ONSS is 13.07% of gross with no ceiling, and the professional-expense forfait is 30% of pay after ONSS, capped at €6,070. The €11,180 belastingvrije som is credited at the lowest rate — €2,795 — against the tax bill, not deducted from income; treating it as a deduction is the commonest way to get Belgian net pay wrong at low salaries. A municipal surcharge of roughly 0% to 9% is then added to the federal tax, and the calculator pins a representative 7%. The werkbonus and the CSSS contribution are not modelled, so below about €41,000 gross the figure is a floor.
| Band (up to, EUR) | Marginal rate |
|---|---|
| 16,720 | 25% |
| 29,510 | 40% |
| 51,070 | 45% |
| above | 50% |
Personal allowance / tax-free amount: none (0%).
Estimate your take-home
Use the Belgium net salary calculator for a full annual / monthly / weekly / hourly breakdown, the salary converter to change hours and weeks, or compare two countries side by side.
Frequently asked questions
How much income tax do you pay in Belgium?
Belgium applies marginal income-tax rates from 25% up to 50%. Employee social contributions are deducted on top of income tax — see the take-home calculator above for the combined effect.
What is the VAT rate in Belgium?
The standard VAT rate in Belgium is 21%, with a reduced rate of 12% for certain goods and services. Use the EU VAT calculator to add or remove VAT at Belgium rates.
How accurate are these Belgium tax figures?
Computed from the income-year 2026 brackets (25/40/45/50%), employee ONSS at 13.07%, the professional-expense forfait of 30% capped at €6,070, and the €11,180 belastingvrije som applied as a €2,795 credit against the tax — it is a credit, not a deduction from income. The municipal surcharge is pinned at a representative 7%; the 581 municipalities set their own rates from about 0% to 9%, so this line moves. The werkbonus (a low-wage ONSS reduction worth roughly €1,500 a year at €30,000) and the CSSS special contribution are not modelled, so below about €41,000 gross the figure shown is a floor rather than the final answer. Company cars, meal vouchers, the fiscal werkbonus refund and the marital splits are also excluded.
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