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Understand · Payroll glossary

What is the municipal surcharge?

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The municipal surcharge is a supplement to your personal income tax, paid to your municipality: a percentage of the tax, set by each municipality. In 2026: 7% (flat-rate municipal tax included in withholding tax (bedrijfsvoorheffing / précompte professionnel) (the real rate depends on your municipality)). In Dutch: aanvullende belasting op de personenbelasting.

Definition of the municipal surcharge

It is calculated on the State tax, not on your income: a municipality at 7% adds €7 for every €100 of tax. What counts is the municipality where you live on 1 January of the year after your income.

Withholding tax includes a flat-rate municipal tax of 7%; the difference from your municipality’s real rate is settled on the tax assessment notice (aanslagbiljet / avertissement-extrait de rôle).

The key figure in 2026

7%Flat-rate municipal tax included in withholding tax (the real rate depends on your municipality)

Source: Calcul du précompte professionnel : annexe III de l’AR/CIR 92 et formule-clé 2026, FPS Finance. Value in force on 1 October 2026.

Worked example

For a State tax of €6,000: at 7%, the municipal tax adds €420.00; in Londerzeel (7.9%), it adds €474.00, i.e. €54.00 more than the flat rate withheld through withholding tax.

In Dutch: aanvullende belasting op de personenbelasting

On a Dutch-language tax return, tax assessment notice (aanslagbiljet) or letter from the tax authorities, the municipal surcharge is called ‘aanvullende belasting op de personenbelasting’; on French-language ones, ‘taxe communale additionnelle’.

Dutch term taken from: Gemeente Londerzeel.

Not to be confused with…

  • Property tax (onroerende voorheffing / précompte immobilier): the municipal surcharges on property tax are a different tax, on real estate.

Calculate it for your situation

Your municipality’s municipal tax rate, what it costs you a year and what a move would change.

Your municipality and your net 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.