Net pension 2026: how much will you keep?

Gross and net pension 2026: examples from €1,500 to €4,000

The monthly net amount of a statutory pension by gross amount, for a single person and for a married person whose spouse has no income. Both receive the same gross pension: the net changes with the ‘with dependants’ thresholds and the marital quotient in withholding tax.

Between €2,000 and €4,000 gross, a single person keeps 91% to 67% of their pension. Withholding tax on a pension is higher than on a salary: at €3,000 gross, €617.76 a month for a single pensioner, compared with €437.87 on a single white-collar worker’s salary, and still €539.48 for a salary that leaves the same taxable amount (€2,893.50). A pension has no lump-sum expenses (30% of a salary, at most €6,070 a year), and the reduction specific to pensions only partly makes up for this. On the other hand, no social security contribution (13.07%) is deducted from a pension.

From gross to net: the three deductions from your pension

1. The health insurance contribution of 3.55%

The health and disability insurance contribution (health care) is 3.55% of the gross amount. It protects small pensions: a single person pays nothing below €2,120.08 gross a month, a person with dependants below €2,512.58. In the transition zone, from €2,120.08 to €2,198.09 for a single person (from €2,512.58 to €2,605.04 with dependants), the deduction is limited to the amount above the first threshold, so that the pension never falls below it. Above that, it is 3.55% of the gross amount.

2. The solidarity contribution, from 0 to 2%

It only affects higher pensions: nothing up to €3,356.17 gross a month for a single person (€3,880.15 with dependants), then, after a transition zone, 1.5% and finally 2% from €3,755.97 (€4,296.75). The Federal Pension Service adds up all your pensions, including foreign and supplementary ones, but not your pension savings.

Public sector pensioner: a 0.5% deduction for funeral costs is added on the retirement pension (not on a survivor’s pension).

3. Withholding tax (bedrijfsvoorheffing / précompte professionnel)

Withholding tax is an advance on income tax. It is calculated on the taxable amount, what is left after contributions, using the salary scale but without lump-sum expenses: the annual pension is subject to the scale from 26.75% to 53.5%, reduced by the tax-free amount, the reductions for dependent children and a reduction specific to pensions of €2,334 a year. This reduction decreases above €29,480 of annual pension, down to €778 from €58,960. With a spouse with no income, the marital quotient allocates 30% of the pension to the spouse, up to €13,790 a year: withholding tax falls noticeably.

The Federal Pension Service only knows about your pension. If you have other income, it does not take it into account: you can ask it on MyPension to withhold more (voluntary extra withholding).

The year’s tax: refund or tax to pay?

In your tax return, the final tax takes account of a tax reduction for pensions: a basic €2,182.06 for 2026 income (amount announced after the July 2026 reform), with an additional reduction for small pensions. A single person with only pension income pays no tax up to €20,110 of taxable income a year. The reform also plans to abolish the reduction above about €70,570 of taxable income (amount to be confirmed).

For a couple where the spouse has no income, withholding tax allocates up to €13,790 of the pension a year to the spouse (marital quotient), but tax on 2026 income only up to €11,780: with a high pension, a small extra payment is therefore possible. If you have both reached the statutory age, the announced ceiling is €12,790 (amount to be confirmed). For the whole household, including the spouse’s income: the household tax simulator.

The capital from your group insurance, IPC or PLCI

Supplementary pension capital (second pillar) is usually paid out on retirement. It is subject to three deductions: the NIHDI contribution of 3.55%, the solidarity contribution of 2% (deducted from all capital since 1 January 2026; the Federal Pension Service refunds any overpayment) and withholding tax. For payments due from 1 July 2027, an extra 2% solidarity contribution applies to the part of the capital above €150,000: on €250,000, €2,000.00.

• Your personal contributions: 10% if paid since 1993, 16.5% before 1993, from age 60.
• PLCI (self-employed): no tax on payment; a notional annuity (from 3.5% to 5% of the capital depending on age) is added to your income for 10 or 13 years. At the statutory age if you have stayed active, or with a full career, only 80% of the capital counts. See the PLCI.
• Capital converted into an annuity: 30% withholding tax on investment income every year on 3% of the net capital.

Statutory age, early retirement, malus and bonus

An early retirement pension taken in 2026 requires a minimum age and career: age 60 with a 44-year career, age 61 or 62 with 43 years, age 63 to 65 with 42 years. A year counts if it has at least 104 days worked or treated as worked. The pensions law, published in the Belgian Official Gazette on 1 June 2026, keeps these ages from 2027 but only counts years of at least 156 days. It adds retirement at age 60 with 42 years of at least 234 days.

Malus: from 2027, an early retirement pension is reduced for each year before the statutory age, unless you have 35 years of at least 156 days and 7,020 days over your career. Federal Pension Service example: for someone born in 1975, a pension of €1,800 gross taken 4 years early becomes €1,440 (5% × 4). Bonus: under the same career conditions, and if you have never received a Belgian pension, each year you defer after the statutory age increases the pension, even if you no longer work. The bonus counts from 1 January 2026 at the earliest, for a pension starting in 2027 or later. The old pension bonus (2024-2025) no longer accrues.

Employee, self-employed, civil servant: what differs

• Employee: each year of career counts for 1/45; the pension is 60% (single) or 75% (household rate) of revalued earnings. Calculation and payment: Federal Pension Service.
• Self-employed: the pension is calculated on your self-employed income, with specific rules for earlier years; the career is tracked by the National Institute for the Social Security of the Self-employed (NISSE). The contributions and withholding tax are the same.
• Civil servant: a reference salary (the average of the last years) multiplied by the career fraction, usually 1/60 per year of service. The Federal Pension Service has taken over the Public Sector Pension Service (SdPSP/PDOS). An extra 0.5% is deducted for funeral costs.
• Mixed career: each scheme calculates its share, but the health insurance and solidarity thresholds apply to the total of your pensions.

Working while retired or reducing your working time

This page calculates your pension itself. For a salary or an activity alongside your pension, see working while retired (what you keep) and pension and work: can I combine? (what is allowed). Indexo found no part-time pension rule in force on 8 October 2026 (to be confirmed on MyPension): to slow down at the end of your career, see time credit and switching to four-fifths. The I’m preparing for retirement path takes you through these tools in order.

These calculations are for guidance. For your file, your pension date and your amount: MyPension and the Federal Pension Service; for a self-employed career, the NISSE (INASTI/RSVZ).

Frequently asked questions

What next?

• Working while retiredThe net pay from a salary or an activity alongside your pension.
• Pension and work: can I combine?The income limits and the steps to take.
• Household tax simulatorThe couple’s tax, including pensions and other income.
• Supplementary pension (PLCI)What a self-employed payment earns you, before 31 December.