How Belgian Income Tax Works — Personenbelasting / IPP
Belgium consistently has one of the highest effective tax burdens in the world. The personal income tax (PB/IPP) combines four progressive brackets (25–50%) with high NSSO social contributions (13.07% employee) and a municipal surtax averaging 7% of federal tax. A professional expense deduction of 30% softens the blow for employees.
| Rate | Taxable income |
|---|---|
| 25% | €0 – €15,820 |
| 40% | €15,821 – €27,920 |
| 45% | €27,921 – €48,320 |
| 50% | Above €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