Belgium Tax Calculator 2026

Deducted from gross salary automatically. Covers health, pension, unemployment, and disability insurance. No cap for standard employees. Contributions withheld by employer monthly.

Additional contributions based on net taxable income per family. Graduated scale. Applied after regular 13.07% deduction. Funds supplementary social programs.

Health insurance, pension rights, unemployment benefits (up to 65% of last salary), family allowances, maternity/paternity leave, disability insurance. Extensive safety net.

Paid by employer on top of gross salary. Not deducted from employee pay. One of highest employer burdens in OECD. Varies slightly by company size and sector.

Employers using expat regime: 35% allowance exempt from social security (tax rules). However, social security authorities still apply 30% exemption (misalignment). Complex dual calculation required.

Self-employed pay approximately 20.5% of net taxable income quarterly. Minimum €906 per quarter. Contributions fund pension, health insurance, family benefits. No unemployment coverage for self-employed.

New self-employed may benefit from reduced contributions first years. Gradual increase to standard rates. Helps business start-ups manage cash flow.

Basic tax-free amount for 2026 (income year 2025). Applied in first bracket. May increase with dependents (children, elderly relatives). Calculated as discount against total tax: €10,910 × 25% = €2,727.50 reduction.

Automatically deducted from employment income. Covers work-related costs without documentation. Reduces taxable base significantly. Actual expenses can be claimed if higher, but requires receipts.

Contributions to pension savings schemes provide tax reduction (not deduction). Limits apply. Popular way to reduce tax while saving for retirement. Long-term lock-in applies.

Deduction for mortgage interest on primary residence. Rules vary by region (Flanders, Wallonia, Brussels) and when loan taken. Older loans may have more favorable treatment. Significant benefit for homeowners.

Daycare and after-school care expenses deductible. Limits and conditions apply. Must use registered providers. Reduces tax burden for working parents.

Donations to recognized charities provide tax reduction. Minimum €40 per donation. Must keep receipts. Popular for reducing tax while supporting causes.

Tax-free allowance increases with dependent children. Each child adds to non-taxable amount. Single parents receive additional benefits. Family size significantly reduces tax.

Caring for elderly parents or relatives may increase tax-free allowance. Must prove dependency and care. Conditions apply.

Employer can pay up to 35% of gross salary tax-free (increased from 30%). No longer capped at €90,000 - cap completely removed. For €200,000 salary: €70,000 tax-free. Significant savings for high earners.

Minimum salary reduced from €75,000 to €70,000 (BNI only). Makes regime accessible to more expats. Researchers (BRI) have no minimum salary requirement.

Changes apply retroactively. Late applications allowed within 3 months of law publication. Expats hired January-April 2025 between €70k-€75k can apply retroactively.

Must not have been Belgian tax resident in 60 months before starting Belgian employment. Whether resident or non-resident doesn't matter - just must prove 5 years absence.

Previous residence must be more than 150 kilometers from Belgian border. Prevents abuse by nearby residents.

BNI: employees and directors recruited from abroad or seconded within group. BRI: researchers only (employees, not directors). Must be hired from outside Belgium.

Must apply to FPS Finance within 3 months of employment start. Late applications forfeit regime. Tax office has 3 months to decide.

Employer pays 35% of gross salary as 'cost of expatriation' allowance. Completely tax-free. No receipts required (flat-rate). On top of regular salary. Example: €100k salary + €35k tax-free = €135k total.

Employer can reimburse additional costs: moving expenses, installation costs (max €1,500), international school fees. These are extra, on top of 35% allowance. Must have receipts for specific costs.

Important: Social security authorities only exempt first 30% (not 35%). Extra 5% is tax-free but subject to social contributions. Dual calculation needed. Government working to align rules.

Regime valid for 5 years from employment start. Automatically applied each year if conditions met. Salary threshold must be maintained throughout.

Can be extended for 3 more years (total 8 years). Must reapply for extension. All conditions must still be met.

New regime is individual-centric, not company-centric. Can continue with new Belgian employer if all conditions met. More flexible than old regime.

Failing salary threshold or other conditions terminates regime permanently. Cannot reapply unless prove another 5 years outside Belgium. Take care to maintain requirements.

Dividends from Belgian companies taxed at 30%. Withheld at source by financial institution. First €859 exempt. Foreign dividends must be declared in tax return (after foreign tax credit).

Interest from regulated savings accounts: first €1,050 exempt. Excess taxed at 15%. Only applies to 'ordinary' savings accounts meeting conditions. Other interest taxed at 30%.

Interest from bonds, term deposits taxed at 30%. Withheld at source if through Belgian institution. Must declare foreign interest in tax return.

Capital gains from selling securities (stocks, bonds, funds) generally not taxed for individuals managing private portfolio. 'Good householder' managing personal wealth not taxed.

If trading is speculative, professional, or exceeds normal portfolio management, gains taxed as miscellaneous income up to 33%. Frequency, size, leverage, short-term holding indicate speculation. Vague criteria create uncertainty.

Property sold within 5 years of acquisition: gains taxed at 16.5%. After 5 years: generally exempt. If property reclassified or speculative: 33%. Transfer tax 12.5% (Flanders/Brussels) or 12.5% (Wallonia) when buying.

Similar to securities: occasional transactions for private portfolio usually tax-free. Professional trading or speculation taxed as miscellaneous income up to 33%. Lack of clear rules creates uncertainty. Recommend conservative approach.

Tax on securities transactions (buying/selling stocks, bonds, funds). Rates vary by security type and transaction size. Maximum €1,600 per transaction. Separate from capital gains tax. Applies even if gains not taxed.

Annual tax of 0.15% on securities accounts exceeding €1 million. Applied per account holder. Includes all accounts (Belgian and foreign) for residents, Belgian accounts for non-residents. First million exempt.

Account worth €2 million: (€2M - €1M) × 0.15% = €1,500 annual tax. Applies to value on specific reference date. Separate from income or capital gains taxes.

Traditional paper returns due June 30. Rarely used anymore. Most taxpayers file electronically for convenience and extended deadline.

Electronic filing through Tax-on-web portal extends deadline to July 15. Recommended method. User-friendly interface. Pre-filled data from employers, banks.

Self-employment income, foreign income, or filing through tax advisor: deadline October 16. Automatic extension for complex situations. Must meet complexity criteria.

Many employees receive proposed simplified return showing pre-calculated tax. If correct and no additional deductions to claim, can simply accept. No formal filing needed. But can file to claim refunds.

Self-employed, rental income, foreign income, capital gains (if taxable), or claiming deductions must file full return. Cannot use simplified return.

Even if not required, can file to claim deductions, refunds, or correct errors. Often worth filing to optimize tax through deductions.

Annual salary statement (fiche 281.10) from employer. Shows gross pay, taxes withheld, social contributions. Electronically transmitted to tax office.

Statements showing dividends received, interest earned, securities sold. Belgian institutions automatically withhold tax and report to authorities.

Pension savings certificates, mortgage interest statements, childcare receipts, donation receipts. Must keep 7 years. Tax office may request during audit.

Foreign salary, investment income, property ownership must be declared. Bank statements, foreign tax certificates. Residents taxed on worldwide income.

Official notice from tax authority showing final calculation. Usually received 6-12 months after filing. Shows tax due or refund. Can appeal within 6 months if disagree.

If tax owed, must pay within 2 months of assessment notice. If refund due, typically paid within 2-3 months. Refunds for year N usually received during year N+1.

Can make voluntary advance payments during year to reduce final tax bill and avoid interest. Required for self-employed. 10% interest penalty if pay less than 90% of due tax.