Country Hub · Belgium · 2026

Belgium

Income tax 25–50% · Employee SS 13.07% · Capital gains 10% (from 2026) · Filing 30 Jun (paper) / mid-Jul (online)

25–50%

Income Tax Range

€11,550 (applied as a 25% tax reduction)

Personal Deduction

1 Jan – 31 Dec

Tax Year

Calculate Your Belgium Tax

Belgium Tax Facts

— 2026

Income Tax Range

25–50%

Personal Deduction

€11,550 (applied as a 25% tax reduction)

Tax Year

1 Jan – 31 Dec

Employee Social Security

13.07% of gross

Capital Gains Tax

10% on financial-asset gains from 2026 (first €4,855 a year exempt)

Filing Deadline

30 June (paper); mid-July online via Tax-on-Web

Quick Country Comparison

— at €80,000

Country	Take-home	Eff. Rate	vs Belgium
Belgium	€46,500	41.9%	—
Germany	€48,100	39.9%	+€1,600
Netherlands	€53,900	32.6%	+€7,400
UAE	€80,000	0%	+€33,500

Belgium: federal income tax (25–50%, after the tax-free amount and the 30% flat professional expense deduction) + employee social contributions (13.07% RSZ plus special contribution), before the municipal surcharge. Netherlands: Box 1 income tax. Germany: income tax + employee social contributions. UAE: 0% income tax. Assumes single earner, employee status. Illustrative — not tax advice.

Want your exact figures? Use the full Belgium calculator →

Comparison Guides

See how Belgian tax compares to neighbouring economies head-to-head.

Belgium vs Netherlands Benelux neighbours — very different takes

Belgium vs France Two high-tax EU neighbours

Belgium vs USA Federal system vs Belgian complexity

Salary Guides

After-tax income benchmarks for Belgium-based professionals.

Moving from Belgium

Tax implications of leaving Belgium — exit tax, pension, expat regime wind-down.

Moving from Belgium Tax Guide Expat regime exit, pension rights, moving deduction

2026 Belgium Tax Changes

Expat regime (impatriate status) — since 2022, enlarged from 2025 — replaced the old expat ruling; qualifying employees recruited from abroad or seconded to Belgium may receive up to 35% of remuneration as a tax-free expense allowance with no €90,000 cap (from 2025), if they earn over €70,000 a year and meet the residence conditions.
Flexi-job system expanded — flexi-job wages are exempt from personal income tax for the worker (up to an annual ceiling), and from 1 July 2026 flexi-jobs are open to most sectors; designed to let workers supplement income at lower effective rates.
Tax shift ongoing — employer SS reduced, personal relief targeted — long-running structural reform aims to reduce the tax wedge on labour; employer contributions lowered but employee income tax rates largely unchanged.

Last Updated: October 2026 · Daniel · CountryTaxCalc