About taxes in Belgium
Belgium is one of the most heavily-taxed jurisdictions in Europe. Federal income tax brackets for 2025 run from 25% to 50%, with the top rate kicking in around €48,320 of taxable income. Employee social security is a flat 13.07% on gross salary with no cap, funding pensions, healthcare, unemployment, and family benefits. A municipal surcharge ("opcentiemen / centimes additionnels") of typically 6%–9% is added to your federal tax. Employees benefit from a basic tax-free allowance (~€10,570 in 2025) and a flat lump-sum professional-expenses deduction. Belgium's expat regime, restructured in 2022 as the "Belgian Bonus Inbound and Inpatriate Bonus" (BBIB), allows qualifying inbound employees to receive a tax-free expense allowance of up to 30% of gross salary (capped at €90,000), provided they earn at least €70,000 gross per year and were recruited from abroad. The regime lasts 5 years, extendable by 3. Holiday pay is mandatory (single/double "pécule de vacances") and a 13th-month bonus is common but not legally required. Your monthly net often looks low compared to other countries — but unemployment, healthcare and pension coverage are correspondingly generous.