Belgium

Individual - Sample personal income tax calculation

Last reviewed - 11 July 2023

Tax year 2024 - Year of income 2023

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 (5,520.00)
 
Difference = Tax base 44,480.00
Portion attributed to the spouse 12,550.00  
Portion left to the taxpayer 31,930.00  
     
Computation of tax on spouse's portion:    
25% tax on 0 to 12,550 3,137.50  
Less: personal exemption: 25% on 0 to 10,160.00 (2,540.00)
 
Total tax on spouse’s portion:   597.50
Reduced state tax   448.38
Regional tax 146.13
Total tax spouse 594.51
Computation of tax on taxpayer's portion:    
25% on 0 to 15,200.00 3,800.00  
40% on 15,200.00 to 26,830.00 4,652.00  
45% on 26,830.00 to 31,930.00 2,295.00  
Less: Personal exemptions: 25% on 0 to 10,680.00 and 30% on EUR 4,240.00 (3,942.00)
Total tax on taxpayer’s portion:   6,805.00
Reduced state tax   5,106.68
Regional tax 1,664,32
Total tax taxpayer 6,771.00
Total tax on taxpayer’s and spouse’s portion   7,365.51
     
Plus: Municipal tax: x 7%   515.59
Plus: Special social security contribution   428.27
     
Final tax   8,309.37