In Belgium, income tax is levied at federal level, but the regions and municipalities are responsible for certain other aspects of taxation.
Income tax is payable on the sum that remains after deduction of the following items from gross salary:
- social security contributions
- actual or fixed professional costs
- dependant spouse allowance
- allowance for dependent children
More detailed information can be found on the website of the Federal Fiscal Administration.
The Flemish Region is responsible for certain taxes and tax incentives (for both individuals and companies)For information about taxation in Flanders, see http://belastingen.vlaanderen.be
The Wallon region is responsible for certain taxes and tax incentives (for both individuals and companies). For information about taxation in Wallonia, see www.wallonie.be/fr/competences/fiscalite.