Key figures: Indexed amounts of income tax for the 2025/2026/2027 tax year

Description 1992 Income Tax Code Article Legal basic amount (in euros) Indexed amount of AY 2025 (in euros) Indexed amount of AY 2026 (in euros) Indexed amount of AY 2027 (in euros)
Tax-free basic amount 131 4,785 10,570 10,910 11,180 (1)
Increase in tax-free amount for:
• Disabled taxpayer 131 870 1,920 1,980 2,030
• 1 child 132 870 1,920 1,980 2,030 (2)
• 2 children 132 2,240 4,950 5,110 5,230 (2)
• 3 children 132 5,020 11,090 11,440 11,720 (2)
• 4 children 132 8,120 17,940 18,510 18,970 (2)
• More than 4 children (supplement per child) 132 3,100 6,850 7,070 7,240 (2)
• Additional allowance for children under 3 years of age (for which no childcare expenses are deducted) 132 325 720 740 760 (2)
Maximum amount of net resources 136 and 141 1,800 3,980 4,100 4,200
Increased max. net means of subsistence for dependent children 141 5,265 (3) 7,290 12,000 12,300
Exemption for means of subsistence:
• Child support 143 1,800 3,980 4,100 4,200
• Pension 143 14,500 32,040 33,050 33,870
• Income from a working student, apprentice in alternating training and self-employed student 143 3,000 (6) 3,310 6,840 7,010
Marriage quotient 87 and 88 6,700 (4) 13,050 13,460 13,800 (4)
Tax brackets and rates:
• 25% to 130 8,120 15,820 16,320 16,720
• 40% to 130 14,330 27,920 28,800 29,510
• 45% to 130 24,800 48,320 49,840 51,070
• 50% or higher 130 24,800 48,320 49,840 51,070
Tax on tax-free allowances – tax rate – income brackets:
• 25% to 134 5,705 11,120 11,460 11,750
• 30% to 134 8,120 15,820 16,320 16,720
• 40% to 134 13,530 26,360 27,190 27,860
• 45% to 134 24,800 48,320 49,840 51,070
• 50% or higher 134 24,800 48,320 49,840 51,070
Maximum amount of flat-rate professional expenses:
• Assisting spouses' remuneration and profits 51 2,950 5,750 5,930 6,070
• Remuneration of company directors 51 1,555.50 3,030 3,130 3,200
• Remuneration of assisting spouses and income 51 2,592.50 5,050 5,210 5,340
Maximum deduction of costs per km by bicycle 66bis 0.178 (5) 0.35 0.36 0.37

(1) Please note: this amount is part of a pending draft law. The draft law on the reform of personal income tax increases the tax‑free basic amount over a five‑year period. For tax year 2027, it will amount to EUR 11,550 (legal basic amount = EUR 4,945).

(2) Please note: these amounts are part of a pending draft law. The draft law on the reform of personal income tax increases, over a four‑year period, the tax‑free supplements for the first two dependent children, but also introduces a temporary indexation freeze at the level of tax year 2026 for all tax‑free supplements for the period from tax year 2027 through tax year 2030, with the exception of the supplement for a disabled taxpayer. This results, for tax year 2027, in the following amounts: EUR 2,130 (legal basic amount = EUR 935) for one dependent child, EUR 5,130 (legal basic amount = EUR 2,250) for two dependent children, EUR 11,440 for three dependent children, EUR 18,510 for four dependent children, EUR 7,070 for each additional dependent child above the fourth, EUR 740 for a child under the age of three, EUR 5,950 for a dependent ascendant requiring care, EUR 1,980 for another dependent person and EUR 1,290 for a single parent with a dependent child…

(3) The Act containing various provisions of 18 December 2025 (Belgian Official Gazette 30.12.2025) permanently increases and generalises the maximum amount of net means of subsistence for dependent children.

(4) Please note: this amount is part of a pending draft law. If both spouses are 66 years of age or older on 1 January of the tax year, the marriage quotient will be gradually phased out over a period of 20 years, from tax year 2027 to tax year 2046, and will amount to a maximum of EUR 12,790 for tax year 2027 (legal basic amount = EUR 6,365), with a permanent indexation freeze at the level of tax year 2026. For all other taxpayers, the marriage quotient will be gradually halved over a four‑year period, from tax year 2027 to tax year 2030, and will amount to a maximum of EUR 11,780 for tax year 2027 (legal basic amount = EUR 5,860), again with a permanent indexation freeze at the level of tax year 2026 (draft law on the reform of personal income tax).

(5) Increase of the exempted bicycle allowance and the deductible bicycle mileage allowance as from tax year 2025. The basic amount of EUR 0.177 has been increased to EUR 0.178 so that the indexed amount is EUR 0.35 for tax year 2025. The amended basic amount remains applicable for subsequent tax years (Act containing various provisions of 22 December 2023, Belgian Official Gazette 29.12.2023 and Royal Decree of 9 April 2024, Belgian Official Gazette 15.04.2024).

(6) Act of 10 April 2025 (Belgian Official Gazette 08.05.2025).