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Outils Belges

Belgium personal income tax (IPP) calculator 2026

Estimate your Belgian personal income tax from your taxable income: progressive brackets, tax-free allowance, municipal surcharges. Free.

Source: FPS Finance Scales verified on 26/07/2026 Free · no sign-up

Your taxable income

The taxable amount on your return (income after contributions and expenses).

Enter your taxable income to estimate the tax.
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Personal income tax (IPP) in Belgium

Once your taxable income is known, after social contributions and business expenses for a self-employed person, or the taxable gross for an employee, personal income tax applies, according to progressive brackets and your municipality of residence.

Progressive brackets

  • 25% up to the first bracket
  • 40% on the next bracket
  • 45% on the next bracket
  • 50% beyond that

A tax-free allowance (€10,910 for 2025 income) is exempt before applying these rates.

Municipal surcharges

On top of the federal tax, each municipality adds its own surcharge, generally between 0% and 9%. This is why the final tax differs from one municipality to another for an identical income.

Self-employed? See first our social contributions calculator, then our day-rate to net income calculator for the full chain from turnover to net.

Frequently asked questions

How is personal income tax calculated in Belgium?

Your taxable income is taxed by progressive brackets (25%, 40%, 45%, 50%), after subtracting a tax-free allowance. Municipal surcharges are then added to the result.

What is the tax-free allowance?

A portion of your income (€10,910 for 2025 income) is exempt from tax, regardless of your total income level.

What are municipal surcharges?

Each Belgian municipality adds a percentage on top of the federal tax, generally between 0% and 9%, which explains why the final tax varies by municipality of residence.

Is this calculation official?

No. It is a simplified estimate provided for information purposes. For an official calculation, use the Tax-Calc simulator from the Belgian FPS Finance.

Does this include tax reductions?

No, this estimate excludes tax reductions and credits (dependent children, pension savings…) and withholding tax already deducted during the year.

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