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Belgium
Individual - Sample personal income tax calculation
Last reviewed - 11 July 2023Tax 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 |
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