Belgium income tax and contributions in 2026
Indicative estimate for a full-time employee without dependants. It uses the ONSS employment bonus effective September 2026 and a 7% average municipal surcharge, not the actual rate for every municipality.
| Annual taxable income | Federal rate |
|---|---|
| Up to €16,720 | 25% |
| Up to €29,510 | 40% |
| Up to €51,070 | 45% |
| Above €51,070 | 50% |
The basic personal allowance is €11,180. Flat-rate professional expenses are 30% of income after ONSS, capped at €6,070 per year. The September 2026 ONSS work bonus has two components calculated on the monthly reference salary.
The 7% municipal surcharge is an average. The special social security contribution is an annualised estimate, not the family's final assessment.