Free Belgium Income Tax Calculator — Personenbelasting

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

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2Taxpayer Type
3Annual Gross Income

Enter your gross income before any tax or deductions

4Personal DetailsAffects your result

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

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

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.

RateTaxable 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