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Belgium
Individual - Sample personal income tax calculation
Last reviewed - 01 February 2022Tax 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 |
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