{"id":94576,"date":"2026-03-04T13:44:58","date_gmt":"2026-03-04T12:44:58","guid":{"rendered":"https:\/\/dexxter.be\/calculation-of-personal-income-tax-in-belgium\/"},"modified":"2026-05-15T13:25:09","modified_gmt":"2026-05-15T11:25:09","slug":"calculation-of-personal-income-tax-in-belgium","status":"publish","type":"post","link":"https:\/\/dexxter.be\/en\/blog\/calculation-of-personal-income-tax-in-belgium\/","title":{"rendered":"Calculation of personal income tax in Belgium"},"content":{"rendered":"\n

Belgium uses a progressive personal income tax system. This means that the more you earn, the higher your tax rate will be.\u00a0\ud83d\udcc8<\/p>\n\n\n\n

To apply this in practice, there are different tax brackets. For example, in the 2025 income year (2026 assessment year<\/a>), you will pay only 25% tax on your first \u20ac16,320 of income, and 40% on the next \u20ac12,480.<\/p>\n\n\n\n

To calculate the personal income tax for a sole proprietor in secondary occupation, the taxable income as an employee is simply added to the taxable income from the self-employed activity. The brackets are then applied to that total taxable annual income.<\/p>\n\n\n\n

\u27a1\ufe0f So if you earned \u20ac10,000 in taxable income as an employee and \u20ac10,000 in taxable income as a self-employed person, you will be taxed the same as if you had earned \u20ac20,000 as an employee.<\/strong><\/strong><\/p>\n\n\n\n

Tax brackets \ud83d\udcb6<\/h2>\n\n\n\n

Below is an overview of the tax brackets for income earned in 2025 (assessment year 2026):<\/p>\n\n\n\n

Income bracket<\/strong><\/td>Tax rate<\/strong><\/td><\/tr>
From \u20ac0 to \u20ac16,320<\/td>25%<\/td><\/tr>
From \u20ac16,320 to \u20ac28,800<\/td>40%<\/td><\/tr>
From \u20ac28,800 to \u20ac49,840<\/td>45%<\/td><\/tr>
From \u20ac49,840 to \u2026<\/td>50%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

So, if you earned \u20ac20,000 (it doesn’t matter whether you were self-employed or an employee), you pay 25% on the first \u20ac16,320 and 40% on the remaining \u20ac3,680 (\u20ac20,000 \u2013 \u20ac16,320).<\/p>\n\n\n\n

<\/p>\n\n\n