Belgium

Individual - Sample personal income tax calculation

Last reviewed - 03 February 2021

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	(4,920.00)

Difference = Tax base		45,080.00
Portion attributed to the spouse	11,170.00
Portion left to the taxpayer	33,910.00

Computation of tax on spouse's portion:
25% tax on 0 to 11,170	2,792.50
Less: personal exemption: 25% on 0 to 9,050.00	(2,262.50)

Total tax on spouse’s portion:		530.00
Reduced state tax		397.72
Regional tax		129.62
Total tax spouse		527.34

Computation of tax on taxpayer's portion:
25% on 0 to 13,440.00	3,385.00
40% on 13,540.00 to 23,900.00	4,144.00
45% on 23,900.00 to 33,910.00	4,504.50
Less: Personal exemptions: 25% on 0 to 9,520.00 and 30% on EUR 3,770.00	(3,511.00)

Total tax on taxpayer’s portion:		8,522.50
Reduced state tax		6,395.54
Regional tax		2,084.37
Total tax taxpayer		8,479.91

Total tax on taxpayer’s and spouse’s portion		9,007.25

Plus: Municipal tax: x 7%		630.51
Plus: Special social security contribution		408.23

Final tax		10,045.99