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Belgium

Income Tax & Social Security in Belgium

Income tax is calculated by applying a progressive tax rate schedule on the taxable income. The rates are as follows:

Income tax table for income 2018

Taxable income bracket Tax rate on income in bracket Projected taxes
From EUR To EUR Percent
0 12.990,00 25% 0
12.990,00 22.290,00 40% 3.247,50
22.290,00 39660,00 45% 6.967,50
39.660,00 over 50% 14 784.00

All individuals, tax-resident and tax non-resident with a Belgian-sourced income are required to file an annual tax return for their Belgian sourced income.

Social Security

All contractors who go to work in Belgium must register with the social security authorities and obtain what is known as a Limosa certificate.

A self-employed in a primary occupation has to pay 20.50% of social contributions on the pro rata projected net taxable professional income , plus the administrative costs of the social insurance fund, in his first calendar year of activity. Net professional income exceeding €85 531,59 is taxed at 14.16%. net professional income exceeding 86.230,52 is not taxed for social security.

Pro rata projected net taxable income 2018 Social contribution on quarterly basis for the FIRST full calendar year
<13.296,25 EUR 722,94 EUR MINIMUM
13.296,25 EUR 722,94 EUR
15 000 EUR 800,27 EUR
20 000 EUR 1067,03 EUR
30 000 EUR 1600,54 EUR
40 000 EUR 2134,05 EUR
50 000 EUR 2667,56 EUR
60 000 EUR 3158,44 EUR
84 612,53 EUR 4.143,18 EUR
>84 612,53 EUR 4059,58 EUR MAXIMUM