Belgium

Individual - Sample personal income tax calculation

Last reviewed - 26 March 2025

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	(5,930.00)

Difference = Tax base		44,070.00
Portion attributed to the spouse	13,221.00
Portion left to the taxpayer	30,849.00

Computation of tax on spouse's portion:
25% tax on 0 to 13,221	3,305.25
Less: personal exemption: 25% on 0 to 10,910	(2,727.50)

Total tax on spouse’s portion:		577.75
Reduced state tax		433.56
Regional tax		141.30
Total tax spouse		574.86

Computation of tax on taxpayer's portion:
25% on 0 to 16,320.00	4,080.00
40% on 16,320.00 to 28,800.00	4,992.00
45% on 28,800.00 to 30,849.00	922.50
Less: Personal exemptions: 25% on 0 to 11,460.00 and 30% on EUR 4,560.00	(4,233.00)

Total tax on taxpayer’s portion:		5,761.05
Reduced state tax		4,323.26
Regional tax		1,409.00
Total tax taxpayer		5,732.26

Total tax on taxpayer’s and spouse’s portion		6,307.12

Plus: Municipal tax: x 7%		441.50
Plus: Special social security contribution		422.93

Final tax		7,171.55