Belgium

Individual - Sample personal income tax calculation

Last reviewed - 01 February 2022

Tax year 2023 - Year of income 2022

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 (5,040.00)
 
Difference = Tax base 44,960.00
Portion attributed to the spouse 11,450.00  
Portion left to the taxpayer 33,510.00  
     
Computation of tax on spouse's portion:    
25% tax on 0 to 11,450 2,862.50  
Less: personal exemption: 25% on 0 to 9,270.00 (2,317.50)
 
Total tax on spouse’s portion:   545.00
Reduced state tax   408.98
Regional tax 133.29
Total tax spouse 542.28
Computation of tax on taxpayer's portion:    
25% on 0 to 13,870.00 3,467.50  
40% on 13,870.00 to 24,480.00 4,244.00  
45% on 24,480.00 to 33,510.00 4,063.50  
Less: Personal exemptions: 25% on 0 to 9,750.00 and 30% on EUR 3,860.00 (3,595.50)
Total tax on taxpayer’s portion:   8,179.50
Reduced state tax   6,138.16
Regional tax 2,000.49
Total tax taxpayer 8,138.65
Total tax on taxpayer’s and spouse’s portion   8,680.93
     
Plus: Municipal tax: x 7%   607.66
Plus: Special social security contribution   533.67
     
Final tax   9,822.26