Question 1

What are the income tax rates in Belgium?

Accepted Answer

Belgium has federal progressive income tax brackets in 2025: 25% up to €15,820; 40% on €15,821–€27,920; 45% on €27,921–€48,320; 50% above €48,320. On top of federal tax, residents also pay a communal tax (centimes additionnels) of 0–9% of federal tax depending on the municipality. Brussels averages about 8.9%.

Question 2

What is the social security contribution in Belgium?

Accepted Answer

Belgian employees pay 13.07% of gross salary in social security (ONSS/RSZ). This is a standard flat rate covering pension, health insurance, unemployment insurance, and industrial accident insurance. There is no earnings cap for most contributions. Employers pay approximately 25% on top.

Question 3

How is net salary calculated in Belgium?

Accepted Answer

Belgian net salary = gross salary minus 13.07% social security minus federal income tax (25–50%) minus communal tax (varies by municipality). There is also a professional withholding tax (bedrijfsvoorheffing/précompte professionnel) applied monthly by employers. Effective tax rates of 40–55% on total cost are common for higher salaries.

Question 4

What is the expat tax regime in Belgium?

Accepted Answer

Belgium introduced a new expat tax regime in 2022 for qualifying employees hired from abroad. Under this regime, expats can exclude 30% of their gross remuneration (up to €90,000/year) from Belgian tax as a cost-of-living allowance. The regime lasts 5 years and requires the employer to apply via the tax administration.

Question 5

Do expats pay communal tax in Belgium?

Accepted Answer

Yes. If you are a Belgian tax resident, you pay communal tax (gemeentebelasting/taxe communale) based on where you live. For non-residents (working in Belgium but living abroad), a flat 7% surcharge is applied instead of the local communal rate. Brussels communes average around 7.5–9%.

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