🇧🇪 How tax works
in Belgium.
2026 income / 2027 assessment · National income tax guide
The calculation, explained.
The 2026 national schedule has four bands. Gross mode subtracts the tax exemption associated with the EUR11,180 basic personal allowance as a EUR2,795 tax credit, capped at the tax due.
Municipal surtaxes, regional adjustments, social contributions and standard professional expenses are excluded. Gross mode therefore does not reproduce Belgian payroll.
For doctors
This model is for ordinary individual employment income. Private-practice receipts, professional expenses and medical pension arrangements need a separate assessment. A hospital's withholding is not necessarily your final annual tax.
Tax brackets · EUR
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 16,720 | 25.0% |
| 16,720 – 29,510 | 40.0% |
| 29,510 – 51,070 | 45.0% |
| Above 51,070 | 50.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to €100,000.
- 1. Annual input
- €100,000
- 2. Custom deductible expenses
- − €0
- 3. Modeled allowance / base deduction
- − €0
- 4. Modeled taxable base
- €100,000
| Taxed portion | Rate | Tax |
|---|---|---|
| €16,720 | 25.0% | €4,180 |
| €12,790 | 40.0% | €5,116 |
| €21,560 | 45.0% | €9,702 |
| €48,930 | 50.0% | €24,465 |
- 5. Modeled tax credits (capped at tax due)
- − €2,795
- 6. Included additional tax
- €0
- 7. Income tax
- €40,668
- Effective rate = tax ÷ annual input
- 40.7%
- After income tax, before other deductions
- €59,332
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.