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Understand · Payroll glossary

What is the fiscal work bonus?

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The fiscal work bonus is an extra reduction in withholding tax (bedrijfsvoorheffing / précompte professionnel) for employees who receive the work bonus. In 2026: 33.14% and 63% (share of part A and part B of the social work bonus deducted from withholding tax (63% for part B since 1 August 2026)). In Dutch: fiscale werkbonus.

Definition of the fiscal work bonus

It is calculated on the social work bonus: 33.14% of part A and 63% of part B, taken off the withholding tax deducted each month. Some payslips deduct it directly from withholding tax, others show it on a separate line.

In the annual tax, it is a refundable tax credit, capped at €2,000 for 2026 income: the part that exceeds the tax due is refunded to you.

The key figure in 2026

33.14% and 63%Share of part A and part B of the social work bonus deducted from withholding tax (63% for part B since 1 August 2026)

Source: Fiscal work bonus: Act of 15 July 2026 and Royal Decree on withholding tax published on 30 July 2026, Belgian Official Gazette. Value in force on 1 October 2026.

Worked example

At €2,000 gross, the social work bonus is €111.30 (part A) and €150.10 (part B). The fiscal bonus adds 33.14% × €111.30 + 63% × €150.10 = €131.45 of reduction: withholding tax falls from €167.01 to €35.56 a month.

In Dutch: fiscale werkbonus

On a Dutch-language payslip (loonbrief), the fiscal work bonus is called ‘fiscale werkbonus’; on a French-language one (fiche de paie), ‘bonus fiscal à l’emploi’. On Indexo’s English pages: fiscal work bonus.

Dutch term taken from: CSC/ACV (secondary source).

Not to be confused with…

  • Work bonus: a reduction in social security contributions on low wages: your net pay rises without your gross pay changing.
  • Reductions for dependants: the reductions for dependants lower the withholding tax deducted every month when you have children or other dependants.

Calculate it for your situation

What you will get back or pay on your 2026 income: reform, pension savings, childcare, donations and old mortgage loan included.

Tax refund or tax to pay?

Related terms

Sources

Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.