Taxation/salaries

Working in Europe | Taxation/salaries | Belgium

 

 

In Belgium, income tax is levied at federal level, but the Regions and municipalities are competent for certain other aspects of taxation (local taxes, incentives...).

 

 

 

 

 

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Income tax

Income tax is payable on the sum that remains after deduction of the following items from gross income:

  • social contributions
  • actual or fixed professional costs
  • dependent spouse allowance and/or assisting spouse deduction
  • exemptions of an economic character (fiscal measures to encourage investment and/or employment)
  • losses

 

Social contributions

The salary is taxable on the gross sum minus personal social security contributions.

 

Nevertheless, aside from the main principles, there are too many variables that can enter the computation of the net income.

 

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). 

 

 

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The Walloon Region is responsible for certain taxes and tax incentives (for both individuals and companies).

 

 

The Brussel-Capital Region is responsible for certain taxes and tax incentives (for both individuals and companies). Brussels Taxation is one of the seven administrations of the Brussels Regional Public Service and is in charge of the taxes in the Brussels-Capital Region.

 

 

 

Useful links