{"id":93559,"date":"2024-09-19T10:35:41","date_gmt":"2024-09-19T08:35:41","guid":{"rendered":"https:\/\/dexxter.be\/personal-income-tax-calculations\/"},"modified":"2026-05-15T13:18:06","modified_gmt":"2026-05-15T11:18:06","slug":"personal-income-tax-calculations","status":"publish","type":"post","link":"https:\/\/dexxter.be\/en\/blog\/personal-income-tax-calculations\/","title":{"rendered":"Calculations of personal income tax"},"content":{"rendered":"\n

Belgium operates a system of progressive personal income tax. This means that the more you earn, the higher tax rates you fall into. \ud83d\udcc8
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To apply this in practice, there are different tax brackets. For example, in 2024 you will pay only 25% taxes on your first 15,820 euros of income, and already 40% on the next 12,100 euros.
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To calculate personal income tax for someone with a sole proprietor in secondary occupation, the taxable income as an employee is simply added together with the taxable income from self-employment activities. The brackets are then applied to this total taxable annual income.
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So if you earned 10,000 euros of taxable income as an employee and 10,000 euros of taxable income as a self-employed person, you will therefore be taxed as much as if you earned 20,000 euros as an employee.<\/strong>
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Tax brackets \ud83d\udcb6
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Below is a summary of the tax brackets for income from 2024 (assessment year 2025):<\/p>\n\n\n\n

Income disc<\/strong><\/td>% taxed<\/strong><\/td><\/tr>
From \u20ac 0 to \u20ac 15.820<\/td>25%<\/td><\/tr>
From \u20ac 15.820 to \u20ac 27.920<\/td>40%<\/td><\/tr>
From \u20ac 27.920 to \u20ac 48.320<\/td>45%<\/td><\/tr>
From\u20ac 48.320 to …<\/td>50%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

So for example, if you earned \u20ac20,000 (it doesn’t matter whether this was as a self-employed person or an employee), you paid 25% of \u20ac15,200 and 40% on the remaining amount of (\u20ac20,000 – \u20ac15,200).<\/p>\n\n\n