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 % of gross earnings (tax + employee contributions) in 2020 to 43 % of gross earnings (tax + employee contributions) 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.