Country Guides

Taxes in Belgium

Contributions are generally flat rates applied to the gross salary. However, for employee social security contributions (which are deducted from the employee’s salary), there is a ceiling on the gross income to which some of these contributions apply.

Adjusted annually, in 2024, the ceiling for some contributions (such as pension contributions) is set at €116,554.16. Beyond this ceiling, no further social security contributions for pensions will be calculated on earnings above this amount.

Employer social security contributions

Contribution: Pension (retirement and survivors' insurance)

Contribution amount: 24.92%

Contribution: Health & disability insurance

Contribution amount: 3.80%

Contribution: Unemployment insurance

Contribution amount: 1.46%

Contribution: Workplace accidents

Contribution amount: ~0.16% (varies depending on the sector)

Contribution: Family allowances

Contribution amount: 7.65%

Contribution: Occupational diseases

Contribution amount: 1%

Contribution: Holiday pay

Contribution amount: ~10.27% for blue-collar workers and 1.46% for white-collar workers

Contribution: Other contributions

Contribution amount: Small contributions may apply depending on the sector and regional policies

Tax Rebates

Regional variations: Many tax deductions and rebates depend on the region in which you live (Flanders, Wallonia, or Brussels).

Income cap and specific conditions: Many deductions are subject to income caps or specific conditions that need to be met to qualify.

The employee’s income tax rate in Belgium is progressive. Individual income tax ranges from 25% to 50%, with higher rates applied to higher income brackets.

Contributions are made to the Belgian government and are allocated towards social security, healthcare, pensions, and other public services. Both employees and employers are required to contribute to social security, which covers benefits such as unemployment, disability, and retirement.

Income Tax

Gross income: €0 - €15,200

Tax rate: 25%

Gross income: €15,201 - €26,830

Tax rate: 40%

Gross income: €26,831 - €46,440

Tax rate: 45%

Gross income: Above €46,440

Tax rate: 50%

Employee social security contributions

Contribution: Pension (retirement and survivors' insurance)

Contribution amount: 7.50%

Contribution: Health & disability insurance

Contribution amount: 3.55%

Contribution: Unemployment insurance

Contribution amount: 0.87%

Contribution: Wage moderation contribution

Contribution amount: 2.35%

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