Tax rates

What are the tax rates for a Belgian resident?

Personal income tax has progressive tax rates. This means that the higher your income is, the higher the rate of tax you pay. Personal income tax is calculated on all taxable income, even if some of it was realised or received abroad.

The progressive tax rates are:

	Income bracket Tax year 2024, income 2023	Tax rate	Income bracket Tax year 2025, income 2024
Bracket 1	From EUR 0.01 to EUR 15,200	25 %	From EUR 0.01 to EUR 15,820
Bracket 2	From EUR 15,200 to EUR 26,830	40 %	From EUR 15,820 to EUR 27,920
Bracket 3	From EUR 26,830 to EUR 46,440	45 %	From EUR 27,920 to EUR 48,320
Bracket 4	More than EUR 46,440	50 %	More than EUR 48,320

Example (tax year 2024, income 2023):
John, a Belgian resident, salaried employee and without dependants, received taxable income of EUR 38,000 in 2023.
Calculation of the resident’s basic tax:

25 % of 15,200 = 3,800
40 % of (26,830 - 15,200) = 4,652
45 % of (38,000 - 26,830) = 5,026.50

John's tax base is therefore EUR 13,478.50 (= 3,800 + 4,652 + 5,026.50).
This basic tax is then reduced by the "tax-free allowance" and other tax reductions.

Anyone subject to personal income tax is entitled to a "tax-free allowance". This means that part of the taxable income is not taxed. The tax-free allowance is EUR 10,160 (tax year 2024, income 2023) (tax year 2025, income 2024: EUR 10,570). This tax-free allowance may increase depending on personal circumstances (for example, if dependent children).

In the example above, the tax reduction for the tax-free allowance is: 10,160 x 25 % = EUR 2,540.
After applying this tax reduction, the tax due is therefore: 13,478,50 - 2,540 = EUR 10,938.50.

The amount of tax you pay is also reduced if you have:

certain types of income (e.g. foreign income, pensions and substitute income, etc.)
certain expenses (e.g. childcare, pension savings, etc.)

Some income is not taxed at these progressive rates and is instead subject to separate rates (e.g. certain supplementary pension capital).

What are the tax rates for a non-resident?

As is the case with personal income tax, non-resident tax has progressive tax rates. This means that the higher your income is, the higher the rate of tax you pay. Non-resident tax is only calculated on income that was realised or received in Belgium.

The progressive tax rates are:

	Income bracket Income 2022	Tax rate	Income bracket Income 2023
Bracket 1	From EUR 0.01 to EUR 13 870	25 %	From EUR 0.01 to EUR 15 200
Bracket 2	From EUR 13 870 to EUR 24 480	40 %	From EUR 15 200 to EUR 26 830
Bracket 3	From EUR 24 480 to EUR 42 370	45 %	From EUR 26 830 to EUR 46 440
Bracket 4	More than EUR 42 370	50 %	More than EUR 46 440

Example income 2022:
A non-resident has a taxable income in Belgium of EUR 10 000 and also has foreign income.
The non-resident’s basic tax is EUR 2 500 (10 000 x 25%).

Some income is not taxed at these progressive rates and is instead subject to separate rates (e.g. certain supplementary pension capital).
If the earned income that is taxable in Belgium amounts to at least 75% of the total earned income (both the Belgian and foreign earned income), a non-resident is entitled to a ‘tax-free allowance’. This means that a portion of your taxable income is not taxed. The tax-free allowance is EUR 9 270 (for 2022 income). (2023 income: EUR 10.160). It may be higher depending on your personal situation (e.g. if you have any dependent children).

The amount of tax you pay is also reduced if you have

certain types of income (e.g. pensions and substitute income)
certain expenses (e.g. childcare, pension savings, etc.)

Numerous tax benefits are also subject to the condition that the earned income that is taxable in Belgium accounts for at least 75% of the total earned income.