Key figures personal income tax: Indexed amounts of income tax

 (tax year 2025/2026/2027)

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 4,945 10,570 10,910 11,550 (1)
Increase in tax-free amount for:
• Disabled taxpayer 131 870 1,920 1,980 2,030
• 1 child 132 935 1,920 1,980 2,130 (2)
• 2 children 132 2,250 4,950 5,110 5,130 (2)
• 3 children 132 5,020 11,090 11,440 11,440 (2)
• 4 children 132 8,120 17,940 18,510 18,510 (2)
• More than 4 children (supplement per child) 132 3,100 6,850 7,070 7,070 (2)
• Additional allowance for children under 3 years of age (for which no childcare expenses are deducted) 132 325 720 740 740 (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 6,365 (4) 13,050 13,460 12,790 (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)  The Personal Income Tax Reform Act of 15 July 2026 (Belgian Official Gazette 29.07.2026) increases the tax-free basic amount, phased in over five years.

(2) The Personal Income Tax Reform Act of 15 July 2026 (Belgian Official Gazette 29.07.2026) increases the tax-free supplements for the first two dependent children, phased in over four years, but also introduces a temporary indexation freeze at the level of assessment year 2026 for the period from assessment year 2027 through assessment year 2030 for all tax-free supplements, with the exception of the supplement for disabled taxpayers.

(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) Personal Income Tax Reform Act of 15 July 2026 (Belgian Official Gazette 29.07.2026): if both spouses are 66 years of age or older on 1 January of the assessment year, the marriage quotient is gradually phased out over a period of 20 years, from assessment year 2027 to assessment year 2046, and amounts to a maximum of EUR 12,790 for assessment year 2027, with a permanent indexation freeze at the level of assessment year 2026. For other taxpayers, the marriage quotient is gradually reduced by half over a period of 4 years, from assessment year 2027 to assessment year 2030, and amounts to a maximum of EUR 11,780 for assessment year 2027, with a permanent indexation freeze at the level of assessment year 2026.

(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).