Taxes
Belgium — Tax: Income Tax
Belgium's top statutory personal income tax rate, national and sub-national combined, is 52.7% (2025), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Personal income tax top statutory rate (OECD.CTP.TPS DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH)Last reviewed: 2026-10-18
Key facts
- Top statutory personal income tax rate (national plus sub-national): 52.7% (2025)
- The top rate applies from about 1.0 times the average wage (2025)
Steps
- Calculating Gross Income — Gross income includes all income from employment, investments, and other sources, excluding certain types of income that are exempt from taxation
- Deductions and Exemptions — Deductions and exemptions can significantly reduce taxable income, but these vary depending on personal circumstances
- Filing Taxes — Taxes are typically filed by the end of January of the following year, with penalties for late filing
Costs
- Tax return fee: varies by region and municipality
- Auditing fees: €100-500
Timelines
- Tax filing deadline: end of January of the following year
Required documents
- Tax return form (KDC or RDF)
- Proof of income from employment and investments
- Proof of deductions and exemptions
Common mistakes
- Not declaring all income, including income from foreign employment
- Not taking advantage of available deductions and exemptions
What this figure does not cover
This is the top marginal rate only. The lower brackets, allowances, social security contributions, special regimes for new residents or expatriates, and how tax residency is decided are not covered here. Check the national tax authority for your situation.