Free Belgium Income Tax Calculator — Personenbelasting

Calculate Belgian personal income tax with NSSO social contributions, professional expense deduction, municipal surtax, and child allowances. Free.

100% free — no signup

1Select Country

🇧🇪Belgium2025 rates

2Taxpayer Type

Non-resident— living abroad, taxed on local-source income only

3Annual Gross Income

€

Enter your gross income before any tax or deductions

Annual Bonus / Supplemental Income (€)

RSU vest, annual bonus, or one-time lump-sum — taxed on top of your base salary at your marginal rate

€

CLA 90 scheme bonuses (max €3,496/yr) are exempt from income tax but carry a 13.07% solidarity contribution. Standard bonuses use the marginal rate.

4Personal DetailsAffects your result

Marital / household status

Married taxpayers and cohabitants file jointly. Single filers have a standard tax-free allowance of €9,270; co-taxpayers receive a different split.

Dependent children

Each dependent child increases your tax-free amount: 1st child +€1,690, 2nd +€4,340, 3rd +€9,730 (cumulative).

Belgium — Key Tax Facts

→25%–50% income tax — one of Europe's highest effective rates
→NSSO social contributions: 13.07% employee on gross
→Municipal surtax ~7% of federal tax + professional expense deduction 30%

How Belgian Income Tax Works — Personenbelasting

Belgium has one of Europe's highest effective income tax burdens. Federal progressive brackets run from 25% to 50%. On top, municipal surtax (gemeentebelasting / centimes additionnels) adds on average 7% of federal tax due. A tax-free amount of €9,270 is indexed annually.

Federal rate	Taxable income
25%	€0–€15,820
40%	€15,821–€27,920
45%	€27,921–€48,320
50%	Over €48,320

→NSSO / RSZ social contributions: 13.07% of gross salary — deductible from taxable income

→Tax-free amount: €9,270 basic + child allowances (€1,690 / €4,340 / €9,730 cumulative per child)

→Professional expense deduction: 30% of net professional income (min €540, max €5,520 for employees)

→Municipal surtax (centimes additionnels): average 7% of federal tax — varies by commune

→Self-employed pay ~20.5% social contributions on profit up to ~€118,927

→File via Tax-on-Web at eservices.minfin.fgov.be — deadline end of June each year