Andries De Prijcker
Partner
Special Tax Status Calculator
Compare your net monthly salary under the Belgian special tax status (STRIT/ STRIR)*.
This calculation is a high-level indication. It does not take into account benefits in kind or similar factors. For an exact calculation or more information on the new special status for incoming taxpayers/researchers, please contact the designated contact persons.
This tool provides a high-level indication only. Results may vary based on individual circumstances.
Net Salary Comparison
| No special tax status |
STS — 35% benefit on top of salary |
STS — 35% allowance deducted from salary This method requires an addendum — signed by both employer and employee — added to the employment agreement stating the new (reduced) gross salary. |
|
|---|---|---|---|
| Gross monthly salary To verify the salary threshold of € 70,000/year (for non-researchers), the monthly salary is multiplied by 13.92. In the first year of employment in Belgium, no holiday pay and/or year-end premium may be granted. | – | – | – |
| Lowered gross salary | – | – | – |
| STRIT allowance subject to SS contributions Only relevant when the annual STRIT/STRIR allowance exceeds € 90,000. The excess portion is subject to Belgian social security contributions. For most salary levels this will be — (not applicable). | – | – | – |
| (−) Social security contributions Employee social security contribution: 13.07% of gross salary. On 22 December 2025, the Belgian social security authorities announced (interim instructions 2025/4) that the Royal Decree of 28 November 1969 will not be changed. The maximum 30% cost allowance exempt from social security and the € 90,000 annual limit will still apply. | – | – | – |
| (−) STRIT not taxable (incl. SS contributions) Only applicable when annual STRIT exceeds € 90,000. Represents the excess STRIT plus the social security contributions due on that excess, together deducted as they are not taxable income. Only shown for high salary levels. | – | – | – |
| (+) BIK social security contributions not taxable The social security contributions paid on the excess STRIT are added back here as they are borne by the employer and are not part of the employee’s taxable income. Only applicable for high salary levels. | – | – | – |
| Taxable income | – | – | – |
| (−) Belgian withholding taxes 2026 Belgian withholding tax rules applied. Calculated on an annual basis (× 12) and divided by 12, taking into account tax brackets, professional cost deduction (forfait beroepskosten), marital quotient and tax-free allowances. | – | – | – |
| (−) Special social security contribution | – | – | – |
| (−) BIK social security contributions not taxable The 13.07% social security contribution on the excess STRIT (above € 90,000/year) is deducted here at the net salary level. Only applicable for high salary levels. | – | – | – |
| (+) Tax-free expat allowance The tax-free allowance (STRIT/STRIR) is calculated at 35% of the gross salary. There is no monthly cap — the full 35% is paid. When the annual amount exceeds € 90,000, the excess is subject to social security contributions (see rows above). | – | – | – |
| Net monthly salary | – | – | – |
Notes
- This calculation is a high-level indication and does not account for benefits in kind or similar factors.
- Conditions for the special tax status are assumed to be met. This tool does not verify eligibility.
- Conditions for incoming researcher status are assumed to be met. Researchers are exempt from the € 70,000 threshold.
- The deduction method requires a signed addendum to the employment agreement.
- Salary threshold of € 70,000/year verified by multiplying monthly salary × 13.92.
- Social security: 13.07% employee contribution.
- Withholding taxes calculated using 2026 Belgian tax rules.
- Tax-free expat allowance (STRIT/STRIR) set at 35%, with no monthly cap. Excess above € 90,000/year is subject to social security contributions.
Enter your salary and personal details, then click Calculate to compare your net salary under each scenario.
* STRIT = Special Tax Regime for Inbound Taxpayers; STRIR = Special Tax Regime for Inbound Researchers.
