🇦🇺 COUNTRY A Australia VS 🇧🇪 COUNTRY B Belgium

Australia is cheaper from around €60,000 upwards, and by a large margin at higher incomes. At €30,000 the two countries are roughly level (Australia only about €100 cheaper, as Belgium's low-wage work bonus narrows the gap). At €60,000, Australia saves €9,700/year. At €90,000, Australia saves €17,100/year. At €150,000 it saves €26,500/year. The primary drivers are Belgium's 13.07% employee SS (no ceiling on the general rate) and income tax reaching 50% above €51,070 of taxable income — whereas Australia's equivalent earner sits mostly in the 30% bracket with no SS deduction at all.

Belgium's standard employee SS contribution is 13.07% of gross salary, applied from the first euro of earnings with no general ceiling. It funds retirement (7.5%), health care (3.55%), unemployment (0.87%) and sickness and disability benefits (1.15%). At €90,000 salary, this adds ~€11,763 in deductions before income tax applies. Australia has no equivalent — employer-paid superannuation (12%) is on top of, not deducted from, the employee's salary.

Belgium's communal tax is an additional income tax levied by each municipality as a percentage of the federal income tax due. In the 2026 list of rates, communes range from 0% (for example Knokke-Heist) to 9%; the unweighted average is about 7.5% (for example Brussels City 4.9%, Lasne 5.8%, Ghent 6.5%, Antwerp 7%). For a person paying €20,000 in federal income tax: a 7% communal rate adds €1,400/year (the tables on this page assume 7%). At the 50% bracket this raises the marginal income tax rate by up to 4.5 percentage points (about 3.75 at the average).

Yes — since 2022 Belgium has a special tax regime for inpatriates for employees and company directors recruited from abroad or assigned to Belgium by a foreign employer (adviser summaries of the FPS Finance circular say the self-employed are excluded). Benefits: the employer can reimburse employer-specific costs (relocation, home furnishing, school fees and recurring expenses) tax-free up to 35% of gross remuneration (30% before 2025; the €90,000 annual cap was removed from 2025). Duration: an initial five-year period that can be renewed (FPS Finance guidance; check the renewal terms). Conditions: gross salary of at least €70,000 a year (€75,000 before 2025), and, according to adviser summaries of the FPS Finance circular, the employee must not have been a Belgian tax resident or lived within 150km of the border in the 60 months before (check the current circular for the exact test). At €150,000 salary with STS: the tax saving versus standard Belgian rates is very significant.

Both provide universal access but through different models. Belgium: compulsory national health insurance (mutualiteit / mutualité) — covers 75% of most medical costs; patients pay a ticket modérateur (co-payment of approximately 25%). GP visit: patient pays ~€2–8; specialist ~€10–20 after reimbursement. Dental and optical: partially reimbursed. Australia: Medicare covers GP visits (often bulk-billed, meaning free) and public hospital treatment. Specialist gap fees (difference between Medicare schedule and actual fee) can be €30–€150+. Private health insurance optional. Neither system is free at point of use in all situations — Belgian co-payments are modest; Australian Medicare bulk-billing rates vary by region.

At €90,000: Australia's effective rate is approximately 26.6% (€23,900 total deductions including 2% Medicare Levy, no SS deduction). Belgium's effective rate is approximately 45.6% (€41,000 total deductions including 13.07% SS, income tax up to 50%, and ~7% communal tax). The difference — approximately 19 percentage points — is a substantial gap.

Yes. The Australia-Belgium Double Tax Agreement (DTA) prevents double taxation for individuals and businesses with income in both countries. Key provisions: employment income taxed where work is performed. Dividends: Belgium may withhold 15% on dividends paid to Australian residents (reduced under DTA). Pensions: the treatment depends on the relevant treaty article, so check the treaty text for your pension type. For Australian expats in Belgium: Australian income (including super fund earnings while abroad) may still be taxable in Australia if Australian tax residency is retained. Belgian residents with Australian-source income can claim a foreign tax credit to offset Australian tax paid. Super fund distributions to Belgian residents: Belgium may tax these as pension income.