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Belgium
Individual - Sample personal income tax calculation
Last reviewed - 12 March 2024Tax year 2025 - Year of income 2024
Married person with two dependent children (aged three or over); spouse has no taxable income; municipal tax of 7%.
| Tax computation | EUR | EUR |
| Salary after deduction of social security contributions | 50,000.00 | |
| Computation of tax base | ||
| Gross taxable salary | 50,000.00 | |
| Less: standard business deductions | (5,750.00) | |
| Difference = Tax base | 44,250.00 | |
| Portion attributed to the spouse | 13,050.00 | |
| Portion left to the taxpayer | 31,200.00 | |
| Computation of tax on spouse's portion: | ||
| 25% tax on 0 to 13,050 | 3,262.50 | |
| Less: personal exemption: 25% on 0 to 10,570 | (2,642.50) | |
| Total tax on spouse’s portion: | 620.00 | |
| Reduced state tax | 465.16 | |
| Regional tax | 151.60 | |
| Total tax spouse | 616.75 | |
| Computation of tax on taxpayer's portion: | ||
| 25% on 0 to 15,820.00 | 3,955.00 | |
| 40% on 15,820.00 to 27,920.00 | 4,840.00 | |
| 45% on 27,920.00 to 31,200.00 | 1476.00 | |
| Less: Personal exemptions: 25% on 0 to 11,120.00 and 30% on EUR 4,400.00 | (4,100.00) | |
| Total tax on taxpayer’s portion: | 6,171.00 | |
| Reduced state tax | 4,629.79 | |
| Regional tax | 1,508.90 | |
| Total tax taxpayer | 6,138.69 | |
| Total tax on taxpayer’s and spouse’s portion | 6,755.44 | |
| Plus: Municipal tax: x 7% | 472.88 | |
| Plus: Special social security contribution | 425.28 | |
| Final tax | 7,653.60 |
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