Belgium Income Tax and Social Contributions (2025)
Belgium's Income Tax and Social Contributions: 39.5 % of gross earnings (tax + employee contributions) in 2025, unchanged YoY.
Data
| Year | % of gross earnings (tax + employee contributions) | YoY Change |
|---|---|---|
| 2025 | 39.5 | unchanged |
| 2024 | 39.5 | -0.3pp |
| 2023 | 39.8 | -0.4pp |
| 2022 | 40.2 | +0.7pp |
| 2021 | 39.5 | +0.2pp |
| 2020 | 39.3 | -0.1pp |
| 2019 | 39.4 | -0.5pp |
| 2018 | 39.9 | -0.7pp |
| 2017 | 40.6 | -0.1pp |
| 2016 | 40.7 | -1.3pp |
| 2015 | 42 | -0.4pp |
| 2014 | 42.4 | unchanged |
| 2013 | 42.4 | -0.3pp |
| 2012 | 42.7 | -0.1pp |
| 2011 | 42.8 | +0.1pp |
| 2010 | 42.7 | +0.4pp |
| 2009 | 42.3 | -0.2pp |
| 2008 | 42.5 | +0.4pp |
| 2007 | 42.1 | +0.2pp |
| 2006 | 41.9 | -0.1pp |
About this Dataset
Belgium recorded 39.5 % of gross earnings (tax + employee contributions) in 2025. That is unchanged on the previous period. Across 2000–2025 the series ranges from 39.3 in 2020 to 43 in 2000.
This page tracks the combined personal income tax and employee social security contribution rate in Belgium for a single person with no children earning 100% of the average wage — the OECD's standard comparison case. This is NOT income tax alone: employee social contributions are included, so the figure is materially higher than a headline income tax rate. Household type matters too — a one-earner couple with two children faces a different rate in most countries.
Data sourced from OECD via SDMX REST API. Values use harmonised methodology intended for cross-country comparison.