Belgium

Individual - Sample personal income tax calculation

Last reviewed - 30 June 2021

Tax year 2022 - Year of income 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