Belgium

Belgium tax 2025

Taxes, contributions, legal statuses, crypto, real estate. 2025 data.

Tax simulator *

Simulate your taxation in Belgium based on your status, income and family situation. Calculation includes progressive brackets, social contributions and family quotient.

1 AUD = 0.6024 EUREnter in EUR, conversion is automatic.

Your income

= 27 108 EUR

Contributions

3 543 EUR

≈ 5 882 AUD

13.1 %

IT (brackets)

4 606 EUR

≈ 7 646 AUD

Eff. 17.0 %

Net annual

18 959 EUR

≈ 31 472 AUD

Monthly net

1 580 EUR

≈ 2 623 AUD

Total burden

30.1 %

Calculation details

── Salarié CDI ──

Brut : 27 108 EUR

Cotisations salarié : −3 543 EUR

Net imposable : 23 565 EUR

→ Revenu fiscal : 23 565 EUR

── Foyer fiscal ──

Revenu imposable (barème) : 23 565 EUR

Barème progressif × 1 part : 4 606 EUR

IR progressif : 4 606 EUR

= Impôt total : 4 606 EUR

Compare with another country

* Indicative simulation, not contractual

Income tax brackets

The progressive schedule has 5 brackets. Only the portion of income in each bracket is taxed at its rate.

Income bracketRateTax
010 160 EUR0 %
10 16015 200 EUR25 %1 260 EUR
15 20026 830 EUR40 %3 346 EUR
26 83046 440 EUR45 %
46 440 EUR50 %
Total 4 606 EUR

Household taxable income : 23 565 EUR

Gross IT (schedule) : 4 606 EUR

Progressive IT : 4 606 EUR = 4 606 EUR

Social contributions

Mandatory social contributions in Belgium. Caps depend on PASS (0 EUR in 2025).

Employee share

ContributionRateBase
ONSS13.07 %Uncapped
Total~13.1 %

Employer share

ContributionRateBase
ONSS (empl.)25 %Uncapped
Total~25.0 %

Self-employed

ContributionRateBase
Cotisations indép.20.5 %Uncapped
Total~20.5 %

VAT / Indirect taxes

Standard rate

21 %

Biens et services généraux

Reduced rate

6 %

Alimentation, livres, eau

Intermediate rate

12 %

Restauration, logement social

Which regime to choose?

Your legal status determines contributions, taxation and social protection. Click a status for details.

Sole proprietorship

Companies (SASU, SARL, SAS...)

Crypto assets

0% for normal management of private assets (prudent investor). Speculative or professional gains taxed at 33% (miscellaneous income) or progressive rates. The line between normal management and speculation is assessed case by case.

Capital gains

0 %

Crypto swap

Not taxable

Reporting

Required

Crypto score

70/100

Real estate

Real estate taxation in Belgium: rental income and capital gains depend on residency.

Stocks, dividends, investments

Investment taxation in Belgium.

Dividends

Variable

Gains

Variable

Interest

Variable

Real examples

Real-life examples in Belgium. Contributions + tax = what stays in your pocket. *

Single employee, €35k gross

Gross income35 000 EUR
Social contributions4 575 EUR
Income tax7 530 EUR (21.5 %)
Net annual22 896 EUR
Total burden34.6 %

Married 2 kids, €50k + €30k employees

Gross income80 000 EUR
Social contributions10 456 EUR
Income tax26 289 EUR (32.9 %)
Net annual43 256 EUR
Total burden45.9 %

Micro BNC, €77k revenue

Gross income77 000 EUR
Social contributions16 247 EUR
Income tax16 927 EUR (22.0 %)
Net annual43 827 EUR
Total burden43.1 %

Senior exec, €90k gross

Gross income90 000 EUR
Social contributions11 763 EUR
Income tax30 635 EUR (34.0 %)
Net annual47 602 EUR
Total burden47.1 %

* Indicative simulation, not contractual. Rounded results.

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* Indicative data — 2025 rates. Simulation results are not contractual. Verify with a tax advisor.