{"version":1,"asset_type":"statistical_series","data_type":"time_series","slug":"be-income-tax-rate","url":"https://apiardata.com/statistics/be-income-tax-rate","html_url":"https://apiardata.com/statistics/be-income-tax-rate/","title":"Belgium Income Tax and Social Contributions (2025)","description":"Belgium's Income Tax and Social Contributions: 39.5 % of gross earnings (tax + employee contributions) in 2025, unchanged YoY.","domain":"macro","category":"Economy & Macro","keywords":["Economy & Macro","OECD","Belgium","2025"],"publisher":"OECD","frequency":"Annual","geography":"Belgium","temporal_coverage":"2000/2025","unit":"% of gross earnings (tax + employee contributions)","last_updated":"2026-07-26","last_updated_text":"26 July 2026","data_as_of":"2025","variable_measured":"Belgium Income Tax and Social Contributions","license":"https://apiardata.com/data-license","is_accessible_for_free":true,"sources":[{"name":"OECD","url":"https://www.oecd.org/en/data/datasets/tax-database.html"}],"meta":[{"label":"Frequency","value":"Annual"},{"label":"Coverage","value":"2000–2025"},{"label":"Observations","value":"26"},{"label":"Geography","value":"Belgium"},{"label":"Last updated","value":"26 July 2026"}],"kpis":[{"label":"Belgium (2025)","value":"39.5","unit":"% of gross earnings (tax + employee contributions)","trend":{"direction":"neutral","value":"unchanged YoY"}},{"label":"YoY Change","value":"unchanged","unit":"percentage points"},{"label":"Trend","value":"neutral","unit":""},{"label":"Series length","value":"26","unit":"years of data"}],"series":[{"key":"value","label":"Belgium Income Tax and Social Contributions"}],"observation_count":26,"observations":[{"period":"2000","value":43.007566},{"period":"2001","value":42.963909},{"period":"2002","value":42.655726},{"period":"2003","value":41.985724},{"period":"2004","value":41.912911},{"period":"2005","value":41.991336},{"period":"2006","value":41.92159},{"period":"2007","value":42.065326},{"period":"2008","value":42.490295},{"period":"2009","value":42.291413},{"period":"2010","value":42.718262},{"period":"2011","value":42.826743},{"period":"2012","value":42.711272},{"period":"2013","value":42.400234},{"period":"2014","value":42.3566},{"period":"2015","value":42.009104},{"period":"2016","value":40.735965},{"period":"2017","value":40.583742},{"period":"2018","value":39.889083},{"period":"2019","value":39.359406},{"period":"2020","value":39.299145},{"period":"2021","value":39.479517},{"period":"2022","value":40.24273},{"period":"2023","value":39.845229},{"period":"2024","value":39.528297},{"period":"2025","value":39.547849}],"table":{"columns":[{"key":"year","label":"Year"},{"key":"value","label":"% of gross earnings (tax + employee contributions)"},{"key":"yoyChange","label":"YoY Change"}],"rows":[{"year":"2025","value":"39.5","yoyChange":"unchanged"},{"year":"2024","value":"39.5","yoyChange":"-0.3pp"},{"year":"2023","value":"39.8","yoyChange":"-0.4pp"},{"year":"2022","value":"40.2","yoyChange":"+0.7pp"},{"year":"2021","value":"39.5","yoyChange":"+0.2pp"},{"year":"2020","value":"39.3","yoyChange":"-0.1pp"},{"year":"2019","value":"39.4","yoyChange":"-0.5pp"},{"year":"2018","value":"39.9","yoyChange":"-0.7pp"},{"year":"2017","value":"40.6","yoyChange":"-0.1pp"},{"year":"2016","value":"40.7","yoyChange":"-1.3pp"},{"year":"2015","value":"42.0","yoyChange":"-0.4pp"},{"year":"2014","value":"42.4","yoyChange":"unchanged"},{"year":"2013","value":"42.4","yoyChange":"-0.3pp"},{"year":"2012","value":"42.7","yoyChange":"-0.1pp"},{"year":"2011","value":"42.8","yoyChange":"+0.1pp"},{"year":"2010","value":"42.7","yoyChange":"+0.4pp"},{"year":"2009","value":"42.3","yoyChange":"-0.2pp"},{"year":"2008","value":"42.5","yoyChange":"+0.4pp"},{"year":"2007","value":"42.1","yoyChange":"+0.2pp"},{"year":"2006","value":"41.9","yoyChange":"-0.1pp"}]},"qa":[{"question":"What does this indicator measure?","answer":"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. It is published by OECD and updated annually."},{"question":"How current is this data?","answer":"The most recent observation covers 2025. OECD typically publishes this series with a lag of several months after the reference period. The series runs 2000–2025 (26 observations)."},{"question":"What is the long-term trend?","answer":"The series peaked at 43 % of gross earnings (tax + employee contributions) in 2000 and reached its lowest recorded value of 39.3 in 2020. The latest reading of 39.5 in 2025 is unchanged on the previous period."}]}