What are you looking for?
For example: double holiday pay · 3000 gross to net · can I combine? · January indexation
Your situation
What do you want to do?
Right now
- Year-end tax checklistWhat pension savings, donations, childcare and service vouchers bring you, to do before 31 December 2026.
- Supplementary pension (PLCI)What a PLCI premium really costs, your ceiling and the 31 December deadline.
- Salary indexationThe January 2027 indexation and your sector’s, in net terms, and your purchasing power.
Guided paths
- I’m looking for or changing jobsCompare two offers, know the real net pay, check the contract and negotiate.
- I’m finishing my studiesFrom student job to first salary: what changes, month by month.
- I’m starting out as self-employedStatus, rates, contributions, provisions and moving to a company.
- I’m becoming a parentThe effect of a child on net pay, tax, leave and support.
- I’m buying or renting a homeBorrowing capacity, renting or buying, rent indexation.
- I’m losing my jobNotice, compensation, unemployment and returning to work.
How to go from gross to net salary in Belgium in 2026
Updated on , with the parameters in force on that date.
For an employee, net pay is gross pay minus social security contributions of 13.07%, reduced by the work bonus (werkbonus / bonus à l’emploi) for low earners, then minus withholding tax (bedrijfsvoorheffing / précompte professionnel) and the special social security contribution. In 2026, a single white-collar worker with no children earning €3,000 gross a month receives about €2,261 net.
The four steps of the calculation
- Step 1
Social security contributions
13.07% of gross pay, calculated on 108% of gross pay for blue-collar workers.
- Step 2
Work bonus
A reduction in these contributions, in two parts, for reference pay up to €3,403.62 gross a month since 1 September 2026.
- Step 3
Withholding tax
2026 scale from 26.75% to 53.50%, after 30% of lump-sum professional expenses (up to €6,070 a year) and a tax-free amount of €11,170. It falls with dependants and thanks to the fiscal work bonus.
- Step 4
Special social security contribution
From 0 to €60.94 a month depending on salary and family situation.
2026 examples: single white-collar worker, no children, full-time
| Gross salary | Contributions after bonus | Withholding tax | Special contribution | Net salary |
|---|---|---|---|---|
| €2,000.00 | €0.00 | €35.56 | €2.30 | €1,962.14 |
| €2,500.00 | €81.03 | €229.61 | €13.74 | €2,175.62 |
| €3,000.00 | €281.56 | €437.87 | €19.24 | €2,261.33 |
| €4,000.00 | €522.80 | €826.70 | €36.24 | €2,614.26 |
| €5,000.00 | €653.50 | €1,245.27 | €49.51 | €3,051.72 |
Between about €2,300 and €3,400 gross, the work bonus falls as pay rises: a pay rise brings in little net there. From €2,500 to €3,000 gross, net pay rises by only about €86.
Detailed examples by amount: €2,000 gross, €2,500 gross, €3,000 gross, €3,500 gross, €4,000 gross, €4,500 gross, €5,000 gross, €6,000 gross; the calculation explained line by line.
Is your situation different? Dependent children, part-time work, company car, meal vouchers, overtime: the calculator takes them into account.
Calculate my net salarySelf-employed, business and employment cooperatives, students and flexi-jobs
20.5%social contributions up to €75,024.54
Then 14.16% up to €110,562.42, calculated on net taxable income. Minimum of €890.42 per quarter in 2026.
≈ 6.5%taken from the amount invoiced
The cooperative keeps this percentage before employing you. Contributions and withholding tax are then calculated as for an employee.
2.71%solidarity contribution
For 650 hours a year, all employers combined, and without withholding tax.
€18,440tax-free a year
The flexi-wage is net for the worker. No tax ceiling for pensioners.
Frequently asked questions
What net salary for €3,000 gross in 2026?
About €2,261 net a month for a single white-collar worker with no children, full-time. Net pay is higher with dependent children or if your partner has no income: at €3,500 gross, withholding tax then falls from €617.41 to €242.08 a month.
Why does a pay rise bring in so little between €2,300 and €3,400 gross?
Because the work bonus, which reduces your contributions, falls as your salary rises, and the fiscal bonus with it. From €2,500 to €3,000 gross, a single white-collar worker’s net pay rises by only about €86. Above €3,403.62 gross, the bonus disappears.
What is the difference between a white-collar and a blue-collar worker?
A blue-collar worker’s contributions are calculated on 108% of gross pay, and their holiday pay is paid by a holiday fund: 15.38% of their annual gross pay raised to 108%. A white-collar worker receives holiday pay from the employer, including double holiday pay of 92% of a month’s gross pay.
Is withholding tax the final tax?
No. It is an advance, settled the following year when the tax is calculated. For 2026 income, the tax reform raises the tax-free amount in the final tax to €11,550, while the withholding tax deducted in 2026 is still based on €11,170.
How much does a self-employed person pay in contributions in 2026?
20.5% of net taxable income up to €75,024.54, then 14.16% up to €110,562.42. As a main occupation, the minimum contribution is €890.42 per quarter, excluding the fund’s management fees. As a side activity, nothing is due below €1,922.16 of annual income.
Is a flexi-job taxed?
The flexi-wage is not subject to any personal contribution. It is tax-free up to €18,440 a year in 2026 for non-pensioners, with no ceiling for pensioners. Above the ceiling, only the part above it is taxed.
All frequently asked questions
Method, assumptions and limits: the calculation method and its limits have their own page, Method and sources.
Parameters and sources: the full table of official parameters, with the date they were checked, is on Method and sources.
Useful links: public services and support organisations, by situation, on Useful links.