DoubleTaxationTaxes on salary: Belgium preliminary data
How much income tax and social contributions are paid on a salary in Belgium, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | €60,001 |
|---|---|
| Income tax | €16,655 |
| Employee contributions | €7,842 |
| Take-home pay | €35,504 |
| Employer contributions and payroll taxes | €16,332 |
| Employer's labour cost | €76,333 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 | €60,000 | €120,000 |
|---|---|---|---|
| Company | €12,825 47.5 % | €25,650 47.5 % | €51,301 47.5 % |
Special tax regimes
Bijzonder belastingstelsel voor ingekomen belastingplichtigen en onderzoekers (BBIB/BBIO) / Régime spécial d'imposition des contribuables et chercheurs impatriés (RSCI)
For employees
Who: Inbound taxpayers recruited abroad or seconded to Belgium with gross annual pay of at least EUR 70,000 (EUR 75,000 before income year 2025), and inbound researchers (no pay minimum); granted for 5 years from the start of work in Belgium, extendable on application filed within 3 months after the end of that period.
The employer may reimburse tax-free, as its own expenses, a lump sum of 35% of gross pay (30% before income year 2025; the former EUR 90,000 annual cap abolished), on top of certain recruitment, moving and school costs.
Tax residence
The tax residence check does not cover Belgium yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 1.000012 EUR (ECB euro reference rate, 2026-01-02) ↗
Sources
- Wikifin (FSMA) — Hoe wordt je belasting berekend? (income 2026 bands, belastingvrije som, municipal surcharge)
- OECD Tax Database — Social security contributions (employee, employer, self-employed), 2025
- OECD Tax Database — Central government PIT rates and thresholds, 2025
- OECD Tax Database — Corporate income tax and dividend tax rates, 2026
- OECD Tax Database — Corporate income tax rates (CIT), 2026
- Belgian Chamber — Bill DOC 56 0963/001 'houdende diverse bepalingen' (arts. 15-17: inbound regime 35%, EUR 70,000, from income year 2025)
- Belgian Chamber — Bill DOC 55 2722/001 (corrections to WIB 92 arts. 32/1-32/2 inserted by the Programme Law of 27 Dec 2021; 5-year period and extension)
- VLAIO (Flemish Agency for Innovation and Entrepreneurship) — changes to the special tax regime for expats (circular 2026/C/51 of 1 Apr 2026)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.