What are the income tax rates in Belgium in 2025?

Belgium has 4 income tax brackets in 2025, starting at 25% and rising to a top marginal rate of 50%. The full bracket table is shown below the calculator.

What is the top income tax rate in Belgium?

The top marginal income tax rate in Belgium is 50% in 2025. Municipal surcharges (average ~7% of tax) not included.

What is the difference between the effective and marginal tax rate?

Your marginal rate is the tax on your next euro of income — the rate of the highest bracket you reach. Your effective rate is total tax divided by total income, and is always lower in a progressive system because earlier income is taxed at lower rates.

Belgium Income Tax Calculator 2025

Belgium applies 4 progressive tax brackets ranging from 25% to 50% in 2025. Enter your taxable income to see tax owed per bracket, your effective rate and your marginal rate.

Country

Tax year

Annual gross income

Income tax

€8,925

Tax year 2025

Effective tax rate

19.8%

income tax / gross income

Marginal rate

45%

top bracket reached

Bracket-by-bracket breakdown

Bracket (EUR)	Rate	Taxable	Tax
€0 – €15,820	25%	€15,820	€3,955
€15,820 – €27,920	40%	€12,100	€4,840
€27,920 – €48,320	45%	€289	€130

Brackets apply after the tax-free allowance of €10,910 and deductible social contributions.

Note: Municipal surcharges (average ~7% of tax) not included.

Taxable income (EUR)	Marginal rate
€0 – €15,820	25%
€15,820 – €27,920	40%
€27,920 – €48,320	45%
€48,320 – and above	50%

Tax-free allowance: €10,910. Employee social contributions: 13.1%. Municipal surcharges (average ~7% of tax) not included.

Belgium Income Tax Calculator 2025

Bracket-by-bracket breakdown

Belgium income tax brackets (2025)

Frequently asked questions

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Bracket-by-bracket breakdown