Country tax profile · 2026
Belgium income tax
How Belgium taxes income
Belgium taxes personal income at rates up to 50%. Residents are taxed on worldwide income; foreign rental income is usually exempt with progression under tax treaties.
Compiled by MyNomadWorld for Belgium and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Belgium income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 16,320 EUR | 25% |
| up to 28,800 EUR | 40% |
| up to 49,840 EUR | 45% |
| over the top bracket | 50% |
National brackets; local or regional surcharges may apply on top.
How Belgium's income tax compares
Belgium's top income tax of 50% is the 7th highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
Cuba (50%) · Slovenia (50%) · Israel (50%) · Netherlands (49.5%) · Portugal (48%) · Sweden (52%)
Who is a tax resident of Belgium?
Domicile or seat of wealth in Belgium; registration in the National Register creates a rebuttable presumption of residence. No fixed day count.
Related Belgium taxes
Moving to Belgium?
Get matched with a vetted Belgium tax & immigration advisor who handles residency and the exit from your current country.
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What is the income tax rate in Belgium?
Belgium taxes personal income at rates up to 50%. Residents are taxed on worldwide income; foreign rental income is usually exempt with progression under tax treaties.
Can expats pay less income tax in Belgium?
Yes. Under the Inbound taxpayer regime regime, qualifying new residents pay about 35.0% instead of the 50% headline rate.