Tax · Your municipality and your net pay
Municipal tax 2026: your municipality’s rate and its effect on your net pay
Updated on
Since 1 November 2026, withholding tax on pay has been calculated differently (Royal Decree of 27 September 2026). The calculations on this page still follow the previous rules: for pay received from 1 November, withholding tax and net pay may differ. Update in progress.
In 2026, municipal tax ranges from 0% in Knokke-Heist to 9% in Mesen. The average across the 565 municipalities is 7.55% of the tax owed to the State; in Flanders, 7.22%. For a single white-collar worker on €3,500 gross a month, each point of municipal tax is worth about €81 a year on their 2026 income.
Your monthly net salary does not change from one municipality to another: the difference appears in the final tax, the following year. Indexo has found a sourced rate for 344 of the 565 municipalities (tax year 2026, 2025 income).
The municipal tax map
Each municipality is coloured according to its rate: the darker the blue, the higher the tax. Coastal municipalities and several municipalities around Antwerp and Brussels are the least taxed; rates of 8.5% and above are found mainly in West Flanders (Mesen, Roeselare) and in Wallonia, where the Region recommends not exceeding 8.8%.
- Rate not found (221 municipalities)
- 5% or less
- from 5.1 to 6%
- from 6.1 to 6.9%
- from 7 to 7.4%
- from 7.5 to 7.9%
- from 8 to 8.4%
- 8.5% and above
Municipal surcharge rates on personal income tax, tax year 2026 (2025 income). Tap a municipality to select it in the calculator. Municipal boundaries: Statbel, grouped according to the mergers of 1 January 2025.
On a phone, the easiest way is to look up your municipality in the calculator or in the table of all municipalities.
How does municipal tax work?
Municipal tax (a surcharge on personal income tax, in Dutch aanvullende personenbelasting) is a percentage of the tax you owe the State. At 7%, you pay €7.00 to your municipality for every €100.00 of tax. Each municipal council sets its rate in a tax regulation (Article 468 of the Income Tax Code).
- Your net pay does not change: the withholding tax (bedrijfsvoorheffing / précompte professionnel) deducted every month includes a flat-rate municipal tax of 7%, whatever your municipality.
- The final tax is adjusted: your tax assessment notice (aanslagbiljet / avertissement-extrait de rôle) applies your municipality’s real rate. A municipality at 9% costs you a little more than the withholding tax deducted, one at 5% a little less.
- The municipality on 1 January counts: you pay the tax of the municipality where you are registered on 1 January of the tax year. For your 2025 income, that is your municipality on 1 January 2026.
- The rate is voted each year or for several years: the regulation must come into force before 31 January; otherwise, the previous year’s rate continues to apply. Several municipalities, such as Tournai, Bernissart or Rotselaar, voted at the end of 2025 for a rate valid from 2026 to 2031.
| Gross per month | Tax owed to the State | Tax at 5% | Tax at 7.55% (average) | Tax at 9% |
|---|---|---|---|---|
| €2,000 | €2,424 | €121 | €183 | €218 |
| €2,500 | €4,596 | €230 | €347 | €414 |
| €3,000 | €6,196 | €310 | €468 | €558 |
| €3,500 | €8,101 | €405 | €612 | €729 |
| €4,000 | €10,630 | €532 | €803 | €957 |
| €5,000 | €15,689 | €784 | €1,184 | €1,412 |
Rates by Region
| Region | Municipalities | Sourced rates | Average rate | Lowest to highest known |
|---|---|---|---|---|
| Brussels-Capital Region | 19 | 10 | not calculated | 4.9% to 7% |
| Flemish Region | 285 | 285 | 7.22% | 0% to 9% |
| Walloon Region | 261 | 49 | not calculated | 5.5% to 8.8% |
The least taxed municipalities: 5% or less
| Municipality | Region | Rate | Tax on €3,500 gross |
|---|---|---|---|
| Knokke-Heist | Flanders | 0% | €0 |
| Middelkerke | Flanders | 3% | €243 |
| City of Brussels | Brussels | 4.9% | €397 |
| Aartselaar | Flanders | 5% | €405 |
| Beveren-Kruibeke-Zwijndrecht | Flanders | 5% | €405 |
| De Haan | Flanders | 5% | €405 |
| De Panne | Flanders | 5% | €405 |
| Herstappe | Flanders | 5% | €405 |
| Koksijde | Flanders | 5% | €405 |
| Machelen | Flanders | 5% | €405 |
| Nieuwpoort | Flanders | 5% | €405 |
| Schilde | Flanders | 5% | €405 |
| Wommelgem | Flanders | 5% | €405 |
| Zaventem | Flanders | 5% | €405 |
The most taxed municipalities: 8.8% or more
Mesen has the highest rate in Belgium, 9%. In Wallonia, 33 municipalities apply the maximum recommended by the Region, according to RTBF (March 2026); five reached it in 2026: Lincent, Comblain-au-Pont, Marchin, Morlanwelz and Brunehaut.
| Municipality | Region | Rate | Tax on €3,500 gross |
|---|---|---|---|
| Mesen | Flanders | 9% | €729 |
| Anderlues | Wallonia | 8.8% | €713 |
| Ath | Wallonia | 8.8% | €713 |
| Beaumont | Wallonia | 8.8% | €713 |
| Brunehaut | Wallonia | 8.8% | €713 |
| Chapelle-lez-Herlaimont | Wallonia | 8.8% | €713 |
| Chièvres | Wallonia | 8.8% | €713 |
| Comblain-au-Pont | Wallonia | 8.8% | €713 |
| Courcelles | Wallonia | 8.8% | €713 |
| Dinant | Wallonia | 8.8% | €713 |
| Donceel | Wallonia | 8.8% | €713 |
| Faimes | Wallonia | 8.8% | €713 |
| Farciennes | Wallonia | 8.8% | €713 |
| Fexhe-le-Haut-Clocher | Wallonia | 8.8% | €713 |
| Fontaine-l’Evêque | Wallonia | 8.8% | €713 |
| Hamoir | Wallonia | 8.8% | €713 |
| Havelange | Wallonia | 8.8% | €713 |
| Hélécine | Wallonia | 8.8% | €713 |
| Huy | Wallonia | 8.8% | €713 |
| Jodoigne | Wallonia | 8.8% | €713 |
| La Louvière | Wallonia | 8.8% | €713 |
| Lessines | Wallonia | 8.8% | €713 |
| Leuze-en-Hainaut | Wallonia | 8.8% | €713 |
| Limburg | Wallonia | 8.8% | €713 |
| Lincent | Wallonia | 8.8% | €713 |
| Marchin | Wallonia | 8.8% | €713 |
| Morlanwelz | Wallonia | 8.8% | €713 |
| Mouscron | Wallonia | 8.8% | €713 |
| Pecq | Wallonia | 8.8% | €713 |
| Quiévrain | Wallonia | 8.8% | €713 |
| Sivry-Rance | Wallonia | 8.8% | €713 |
| Tournai | Wallonia | 8.8% | €713 |
| Vielsalm | Wallonia | 8.8% | €713 |
| Visé | Wallonia | 8.8% | €713 |
Lists drawn from the 344 municipalities for which Indexo has a sourced rate; 221 Walloon and Brussels municipalities are not yet included.
Calculate the municipal tax in your municipality
Type the name of your municipality, in French, Dutch or German. Add another municipality to compare or to prepare a move. Nothing is sent: everything is calculated in your browser.
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Each municipality’s rate
The 565 Belgian municipalities in place since the mergers of 1 January 2025. Click on a municipality to see its rate, its rank, the example tax and the comparison with its neighbours. The former municipalities merged in 2019 and 2025 (Borsbeek, Kortessem, Galmaarden, Bertogne…) are recognised by the calculator. For 221 municipalities, Indexo has not yet found a source: the rate appears on your tax assessment notice and in the municipality’s tax regulation.
| Municipality | Province | Rate 2026 | Tax on €3,500 gross | Source of the rate |
|---|---|---|---|---|
| Aalst | East Flanders | 7.5% | €608 | secondary |
| Aalter | East Flanders | 6.5% | €527 | secondary |
| Aarschot | Flemish Brabant | 8% | €648 | secondary |
| Aartselaar | Antwerp | 5% | €405 | secondary |
| Affligem | Flemish Brabant | 7% | €567 | secondary |
| Aiseau-Presles | Hainaut | rate not found | — | — |
| Alken | Limburg | 7% | €567 | secondary |
| Alveringem | West Flanders | 8% | €648 | secondary |
| Amay | Liège | rate not found | — | — |
| Amel | Liège | rate not found | — | — |
| Andenne | Namur | rate not found | — | — |
| Anderlecht | Brussels-Capital | 7% | €567 | municipality |
| Anderlues | Hainaut | 8.8% | €713 | secondary |
| Anhée | Namur | rate not found | — | — |
| Ans | Liège | rate not found | — | — |
| Anthisnes | Liège | 8.5% | €689 | municipality |
| Antoing | Hainaut | rate not found | — | — |
| Antwerp | Antwerp | 7% | €567 | secondary |
| Anzegem | West Flanders | 8% | €648 | secondary |
| Ardooie | West Flanders | 6% | €486 | secondary |
| Arendonk | Antwerp | 7.5% | €608 | secondary |
| Arlon | Luxembourg | rate not found | — | — |
| As | Limburg | 7.5% | €608 | secondary |
| Asse | Flemish Brabant | 6.9% | €559 | secondary |
| Assenede | East Flanders | 7% | €567 | secondary |
| Assesse | Namur | rate not found | — | — |
| Ath | Hainaut | 8.8% | €713 | secondary |
| Attert | Luxembourg | rate not found | — | — |
| Aubange | Luxembourg | 8% | €648 | municipality |
| Aubel | Liège | rate not found | — | — |
| Auderghem | Brussels-Capital | 6% | €486 | municipality |
| Avelgem | West Flanders | 7% | €567 | secondary |
| Awans | Liège | rate not found | — | — |
| Aywaille | Liège | rate not found | — | — |
| Baarle-Hertog | Antwerp | 7.2% | €583 | secondary |
| Baelen | Liège | rate not found | — | — |
| Balen | Antwerp | 8% | €648 | secondary |
| Bassenge | Liège | rate not found | — | — |
| Bastogne | Luxembourg | rate not found | — | — |
| Beaumont | Hainaut | 8.8% | €713 | secondary |
| Beauraing | Namur | rate not found | — | — |
| Beauvechain | Walloon Brabant | rate not found | — | — |
| Beernem | West Flanders | 7.8% | €632 | secondary |
| Beerse | Antwerp | 6.9% | €559 | secondary |
| Beersel | Flemish Brabant | 6.9% | €559 | secondary |
| Begijnendijk | Flemish Brabant | 7.9% | €640 | secondary |
| Bekkevoort | Flemish Brabant | 7.6% | €616 | secondary |
| Beloeil | Hainaut | rate not found | — | — |
| Berchem-Sainte-Agathe | Brussels-Capital | 6.5% | €527 | municipality |
| Beringen | Limburg | 7.6% | €616 | secondary |
| Berlaar | Antwerp | 7.8% | €632 | secondary |
| Berlare | East Flanders | 7.6% | €616 | secondary |
| Berloz | Liège | rate not found | — | — |
| Bernissart | Hainaut | 8.5% | €689 | municipality |
| Bertem | Flemish Brabant | 7.5% | €608 | secondary |
| Bertrix | Luxembourg | rate not found | — | — |
| Bever | Flemish Brabant | 8% | €648 | secondary |
| Beveren-Kruibeke-Zwijndrecht | East Flanders | 5% | €405 | secondary |
| Beyne-Heusay | Liège | rate not found | — | — |
| Bierbeek | Flemish Brabant | 7% | €567 | secondary |
| Bièvre | Namur | rate not found | — | — |
| Bilzen-Hoeselt | Limburg | 7.9% | €640 | secondary |
| Binche | Hainaut | rate not found | — | — |
| Blankenberge | West Flanders | 6% | €486 | secondary |
| Blégny | Liège | rate not found | — | — |
| Bocholt | Limburg | 8% | €648 | secondary |
| Boechout | Antwerp | 7.1% | €575 | secondary |
| Bonheiden | Antwerp | 7.5% | €608 | secondary |
| Boom | Antwerp | 7.9% | €640 | secondary |
| Boortmeerbeek | Flemish Brabant | 7.2% | €583 | secondary |
| Bornem | Antwerp | 7.3% | €591 | secondary |
| Bouillon | Luxembourg | rate not found | — | — |
| Boussu | Hainaut | rate not found | — | — |
| Boutersem | Flemish Brabant | 7.6% | €616 | secondary |
| Braine-l’Alleud | Walloon Brabant | 5.5% | €446 | secondary |
| Braine-le-Château | Walloon Brabant | rate not found | — | — |
| Braine-le-Comte | Hainaut | rate not found | — | — |
| Braives | Liège | rate not found | — | — |
| Brakel | East Flanders | 8% | €648 | secondary |
| Brasschaat | Antwerp | 6% | €486 | secondary |
| Brecht | Antwerp | 7% | €567 | secondary |
| Bredene | West Flanders | 7% | €567 | secondary |
| Bree | Limburg | 8% | €648 | secondary |
| Brugelette | Hainaut | rate not found | — | — |
| Bruges | West Flanders | 6.9% | €559 | secondary |
| Brunehaut | Hainaut | 8.8% | €713 | secondary |
| City of Brussels | Brussels-Capital | 4.9% | €397 | municipality |
| Buggenhout | East Flanders | 7.8% | €632 | secondary |
| Büllingen | Liège | rate not found | — | — |
| Burdinne | Liège | rate not found | — | — |
| Burg-Reuland | Liège | rate not found | — | — |
| Bütgenbach | Liège | rate not found | — | — |
| Celles | Hainaut | rate not found | — | — |
| Cerfontaine | Namur | rate not found | — | — |
| Chapelle-lez-Herlaimont | Hainaut | 8.8% | €713 | secondary |
| Charleroi | Hainaut | rate not found | — | — |
| Chastre | Walloon Brabant | rate not found | — | — |
| Châtelet | Hainaut | rate not found | — | — |
| Chaudfontaine | Liège | rate not found | — | — |
| Chaumont-Gistoux | Walloon Brabant | rate not found | — | — |
| Chièvres | Hainaut | 8.8% | €713 | secondary |
| Chimay | Hainaut | rate not found | — | — |
| Chiny | Luxembourg | rate not found | — | — |
| Ciney | Namur | rate not found | — | — |
| Clavier | Liège | rate not found | — | — |
| Colfontaine | Hainaut | rate not found | — | — |
| Comblain-au-Pont | Liège | 8.8% | €713 | secondary |
| Comines-Warneton | Hainaut | rate not found | — | — |
| Courcelles | Hainaut | 8.8% | €713 | secondary |
| Court-Saint-Etienne | Walloon Brabant | rate not found | — | — |
| Couvin | Namur | rate not found | — | — |
| Crisnée | Liège | rate not found | — | — |
| Dalhem | Liège | rate not found | — | — |
| Damme | West Flanders | 8% | €648 | secondary |
| Daverdisse | Luxembourg | rate not found | — | — |
| De Haan | West Flanders | 5% | €405 | secondary |
| De Panne | West Flanders | 5% | €405 | secondary |
| Deerlijk | West Flanders | 8% | €648 | secondary |
| Deinze | East Flanders | 6.9% | €559 | secondary |
| Denderleeuw | East Flanders | 7.3% | €591 | secondary |
| Dendermonde | East Flanders | 7.5% | €608 | secondary |
| Dentergem | West Flanders | 7.5% | €608 | secondary |
| Dessel | Antwerp | 6% | €486 | secondary |
| Destelbergen | East Flanders | 6.9% | €559 | secondary |
| Diepenbeek | Limburg | 8% | €648 | secondary |
| Diest | Flemish Brabant | 7.9% | €640 | secondary |
| Diksmuide | West Flanders | 8% | €648 | municipality |
| Dilbeek | Flemish Brabant | 6.9% | €559 | secondary |
| Dilsen-Stokkem | Limburg | 8% | €648 | secondary |
| Dinant | Namur | 8.8% | €713 | secondary |
| Dison | Liège | rate not found | — | — |
| Doische | Namur | rate not found | — | — |
| Donceel | Liège | 8.8% | €713 | secondary |
| Dour | Hainaut | rate not found | — | — |
| Drogenbos | Flemish Brabant | 7% | €567 | secondary |
| Duffel | Antwerp | 6.5% | €527 | secondary |
| Durbuy | Luxembourg | rate not found | — | — |
| Ecaussinnes | Hainaut | rate not found | — | — |
| Edegem | Antwerp | 6.5% | €527 | secondary |
| Eeklo | East Flanders | 7.5% | €608 | secondary |
| Eghezée | Namur | rate not found | — | — |
| Ellezelles | Hainaut | rate not found | — | — |
| Enghien | Hainaut | rate not found | — | — |
| Engis | Liège | rate not found | — | — |
| Erezée | Luxembourg | rate not found | — | — |
| Erpe-Mere | East Flanders | 7% | €567 | secondary |
| Erquelinnes | Hainaut | rate not found | — | — |
| Esneux | Liège | 8.1% | €656 | secondary |
| Essen | Antwerp | 7% | €567 | secondary |
| Estaimpuis | Hainaut | rate not found | — | — |
| Estinnes | Hainaut | rate not found | — | — |
| Etalle | Luxembourg | rate not found | — | — |
| Etterbeek | Brussels-Capital | 5.8% | €470 | municipality |
| Eupen | Liège | rate not found | — | — |
| Evere | Brussels-Capital | rate not found | — | — |
| Evergem | East Flanders | 7.4% | €600 | secondary |
| Faimes | Liège | 8.8% | €713 | secondary |
| Farciennes | Hainaut | 8.8% | €713 | secondary |
| Fauvillers | Luxembourg | rate not found | — | — |
| Fernelmont | Namur | rate not found | — | — |
| Ferrières | Liège | rate not found | — | — |
| Fexhe-le-Haut-Clocher | Liège | 8.8% | €713 | secondary |
| Flémalle | Liège | rate not found | — | — |
| Fléron | Liège | rate not found | — | — |
| Fleurus | Hainaut | rate not found | — | — |
| Flobecq | Hainaut | rate not found | — | — |
| Floreffe | Namur | rate not found | — | — |
| Florennes | Namur | rate not found | — | — |
| Florenville | Luxembourg | rate not found | — | — |
| Fontaine-l’Evêque | Hainaut | 8.8% | €713 | secondary |
| Forest | Brussels-Capital | 7% | €567 | municipality |
| Fosses-la-Ville | Namur | rate not found | — | — |
| Frameries | Hainaut | rate not found | — | — |
| Frasnes-lez-Anvaing | Hainaut | rate not found | — | — |
| Froidchapelle | Hainaut | rate not found | — | — |
| Ganshoren | Brussels-Capital | rate not found | — | — |
| Gavere | East Flanders | 7.3% | €591 | secondary |
| Gedinne | Namur | rate not found | — | — |
| Geel | Antwerp | 7% | €567 | secondary |
| Geer | Liège | rate not found | — | — |
| Geetbets | Flemish Brabant | 8% | €648 | secondary |
| Gembloux | Namur | 7.6% | €616 | secondary |
| Genappe | Walloon Brabant | 8% | €648 | secondary |
| Genk | Limburg | 7.5% | €608 | secondary |
| Ghent | East Flanders | 6.5% | €527 | secondary |
| Geraardsbergen | East Flanders | 7.8% | €632 | secondary |
| Gerpinnes | Hainaut | rate not found | — | — |
| Gesves | Namur | rate not found | — | — |
| Gingelom | Limburg | 8% | €648 | secondary |
| Gistel | West Flanders | 7% | €567 | secondary |
| Glabbeek | Flemish Brabant | 7.8% | €632 | secondary |
| Gouvy | Luxembourg | rate not found | — | — |
| Grâce-Hollogne | Liège | rate not found | — | — |
| Grez-Doiceau | Walloon Brabant | rate not found | — | — |
| Grimbergen | Flemish Brabant | 7.4% | €600 | secondary |
| Grobbendonk | Antwerp | 7.5% | €608 | secondary |
| Haacht | Flemish Brabant | 6.7% | €543 | secondary |
| Haaltert | East Flanders | 7.2% | €583 | secondary |
| Habay | Luxembourg | rate not found | — | — |
| Halen | Limburg | 8% | €648 | secondary |
| Halle | Flemish Brabant | 7.1% | €575 | secondary |
| Ham-sur-Heure-Nalinnes | Hainaut | rate not found | — | — |
| Hamme | East Flanders | 8% | €648 | secondary |
| Hamoir | Liège | 8.8% | €713 | secondary |
| Hamois | Namur | rate not found | — | — |
| Hamont-Achel | Limburg | 7% | €567 | secondary |
| Hannut | Liège | rate not found | — | — |
| Harelbeke | West Flanders | 7.5% | €608 | secondary |
| Hasselt | Limburg | 7% | €567 | secondary |
| Hastière | Namur | rate not found | — | — |
| Havelange | Namur | 8.8% | €713 | secondary |
| Hechtel-Eksel | Limburg | 7.5% | €608 | municipality |
| Heers | Limburg | 7.5% | €608 | secondary |
| Heist-op-den-Berg | Antwerp | 7.5% | €608 | secondary |
| Hélécine | Walloon Brabant | 8.8% | €713 | secondary |
| Hemiksem | Antwerp | 7.5% | €608 | secondary |
| Hensies | Hainaut | rate not found | — | — |
| Herbeumont | Luxembourg | rate not found | — | — |
| Herent | Flemish Brabant | 7.7% | €624 | secondary |
| Herentals | Antwerp | 7.2% | €583 | secondary |
| Herenthout | Antwerp | 7.5% | €608 | secondary |
| Herk-de-Stad | Limburg | 7% | €567 | secondary |
| Héron | Liège | rate not found | — | — |
| Herselt | Antwerp | 7.3% | €591 | secondary |
| Herstal | Liège | rate not found | — | — |
| Herstappe | Limburg | 5% | €405 | secondary |
| Herve | Liège | rate not found | — | — |
| Herzele | East Flanders | 7.5% | €608 | secondary |
| Heusden-Zolder | Limburg | 7.5% | €608 | secondary |
| Heuvelland | West Flanders | 8% | €648 | secondary |
| Hoegaarden | Flemish Brabant | 8% | €648 | secondary |
| Hoeilaart | Flemish Brabant | 6.8% | €551 | secondary |
| Holsbeek | Flemish Brabant | 7% | €567 | secondary |
| Honnelles | Hainaut | rate not found | — | — |
| Hooglede | West Flanders | 7.9% | €640 | secondary |
| Hoogstraten | Antwerp | 5.7% | €462 | secondary |
| Horebeke | East Flanders | 7.7% | €624 | secondary |
| Hotton | Luxembourg | 8.5% | €689 | secondary |
| Houffalize | Luxembourg | rate not found | — | — |
| Houthalen-Helchteren | Limburg | 8% | €648 | secondary |
| Houthulst | West Flanders | 7.5% | €608 | secondary |
| Houyet | Namur | rate not found | — | — |
| Hove | Antwerp | 7.5% | €608 | secondary |
| Huldenberg | Flemish Brabant | 8% | €648 | secondary |
| Hulshout | Antwerp | 7% | €567 | secondary |
| Huy | Liège | 8.8% | €713 | secondary |
| Ichtegem | West Flanders | 7.7% | €624 | secondary |
| Ypres | West Flanders | 8% | €648 | secondary |
| Incourt | Walloon Brabant | 8% | €648 | secondary |
| Ingelmunster | West Flanders | 8% | €648 | secondary |
| Ittre | Walloon Brabant | rate not found | — | — |
| Ixelles | Brussels-Capital | rate not found | — | — |
| Izegem | West Flanders | 7% | €567 | secondary |
| Jabbeke | West Flanders | 7.7% | €624 | secondary |
| Jalhay | Liège | 6.8% | €551 | municipality |
| Jemeppe-sur-Sambre | Namur | rate not found | — | — |
| Jette | Brussels-Capital | rate not found | — | — |
| Jodoigne | Walloon Brabant | 8.8% | €713 | secondary |
| Juprelle | Liège | rate not found | — | — |
| Jurbise | Hainaut | rate not found | — | — |
| Kalmthout | Antwerp | 7.5% | €608 | secondary |
| Kampenhout | Flemish Brabant | 7% | €567 | secondary |
| Kapelle-op-den-Bos | Flemish Brabant | 7.8% | €632 | secondary |
| Kapellen | Antwerp | 5.5% | €446 | secondary |
| Kaprijke | East Flanders | 7.5% | €608 | secondary |
| Kasterlee | Antwerp | 7% | €567 | secondary |
| Keerbergen | Flemish Brabant | 6.5% | €527 | secondary |
| Kelmis | Liège | rate not found | — | — |
| Kinrooi | Limburg | 7% | €567 | secondary |
| Kluisbergen | East Flanders | 7.5% | €608 | secondary |
| Knokke-Heist | West Flanders | 0% | €0 | secondary |
| Koekelare | West Flanders | 7% | €567 | secondary |
| Koekelberg | Brussels-Capital | rate not found | — | — |
| Koksijde | West Flanders | 5% | €405 | secondary |
| Kontich | Antwerp | 5.7% | €462 | secondary |
| Kortemark | West Flanders | 7.8% | €632 | municipality |
| Kortenaken | Flemish Brabant | 7.8% | €632 | secondary |
| Kortenberg | Flemish Brabant | 7.9% | €640 | secondary |
| Kortrijk | West Flanders | 7.9% | €640 | secondary |
| Kraainem | Flemish Brabant | 7% | €567 | secondary |
| Kruisem | East Flanders | 7.5% | €608 | secondary |
| Kuurne | West Flanders | 7.9% | €640 | secondary |
| La Bruyère | Namur | rate not found | — | — |
| La Hulpe | Walloon Brabant | rate not found | — | — |
| La Louvière | Hainaut | 8.8% | €713 | secondary |
| La Roche-en-Ardenne | Luxembourg | rate not found | — | — |
| Laakdal | Antwerp | 7.5% | €608 | municipality |
| Laarne | East Flanders | 7.8% | €632 | secondary |
| Lanaken | Limburg | 6.9% | €559 | secondary |
| Landen | Flemish Brabant | 7.9% | €640 | secondary |
| Langemark-Poelkapelle | West Flanders | 8% | €648 | secondary |
| Lasne | Walloon Brabant | rate not found | — | — |
| Le Roeulx | Hainaut | rate not found | — | — |
| Lebbeke | East Flanders | 7.5% | €608 | secondary |
| Lede | East Flanders | 7.9% | €640 | secondary |
| Ledegem | West Flanders | 7.5% | €608 | secondary |
| Léglise | Luxembourg | 8% | €648 | secondary |
| Lendelede | West Flanders | 7.8% | €632 | secondary |
| Lennik | Flemish Brabant | 7.9% | €640 | secondary |
| Lens | Hainaut | rate not found | — | — |
| Leopoldsburg | Limburg | 8% | €648 | secondary |
| Les Bons Villers | Hainaut | rate not found | — | — |
| Lessines | Hainaut | 8.8% | €713 | secondary |
| Leuven | Flemish Brabant | 6.7% | €543 | secondary |
| Leuze-en-Hainaut | Hainaut | 8.8% | €713 | secondary |
| Libin | Luxembourg | rate not found | — | — |
| Libramont-Chevigny | Luxembourg | rate not found | — | — |
| Lichtervelde | West Flanders | 7.5% | €608 | secondary |
| Liedekerke | Flemish Brabant | 7.8% | €632 | secondary |
| Liège | Liège | rate not found | — | — |
| Lier | Antwerp | 7.2% | €583 | secondary |
| Lierde | East Flanders | 7.3% | €591 | secondary |
| Lierneux | Liège | rate not found | — | — |
| Lievegem | East Flanders | 7% | €567 | secondary |
| Lille | Antwerp | 6.5% | €527 | secondary |
| Limburg | Liège | 8.8% | €713 | secondary |
| Lincent | Liège | 8.8% | €713 | secondary |
| Linkebeek | Flemish Brabant | 7.8% | €632 | secondary |
| Lint | Antwerp | 8% | €648 | secondary |
| Linter | Flemish Brabant | 8% | €648 | secondary |
| Lo-Reninge | West Flanders | 7.7% | €624 | secondary |
| Lobbes | Hainaut | rate not found | — | — |
| Lochristi | East Flanders | 6.9% | €559 | secondary |
| Lokeren | East Flanders | 6.5% | €527 | secondary |
| Lommel | Limburg | 6% | €486 | secondary |
| Londerzeel | Flemish Brabant | 7.9% | €640 | secondary |
| Lontzen | Liège | rate not found | — | — |
| Lubbeek | Flemish Brabant | 7.5% | €608 | secondary |
| Lummen | Limburg | 6.7% | €543 | secondary |
| Maarkedal | East Flanders | 7% | €567 | secondary |
| Maaseik | Limburg | 8.5% | €689 | secondary |
| Maasmechelen | Limburg | 7.8% | €632 | secondary |
| Machelen | Flemish Brabant | 5% | €405 | secondary |
| Maldegem | East Flanders | 6.9% | €559 | secondary |
| Malle | Antwerp | 7% | €567 | secondary |
| Malmedy | Liège | rate not found | — | — |
| Manage | Hainaut | rate not found | — | — |
| Manhay | Luxembourg | rate not found | — | — |
| Marche-en-Famenne | Luxembourg | rate not found | — | — |
| Marchin | Liège | 8.8% | €713 | secondary |
| Martelange | Luxembourg | rate not found | — | — |
| Mechelen | Antwerp | 6.5% | €527 | secondary |
| Meerhout | Antwerp | 8% | €648 | secondary |
| Meise | Flemish Brabant | 7.9% | €640 | secondary |
| Meix-devant-Virton | Luxembourg | rate not found | — | — |
| Menen | West Flanders | 8% | €648 | secondary |
| Merbes-le-Château | Hainaut | rate not found | — | — |
| Merchtem | Flemish Brabant | 7.1% | €575 | secondary |
| Merelbeke-Melle | East Flanders | 7.5% | €608 | secondary |
| Merksplas | Antwerp | 6.5% | €527 | secondary |
| Mesen | West Flanders | 9% | €729 | secondary |
| Messancy | Luxembourg | rate not found | — | — |
| Mettet | Namur | rate not found | — | — |
| Middelkerke | West Flanders | 3% | €243 | secondary |
| Modave | Liège | rate not found | — | — |
| Mol | Antwerp | 7.7% | €624 | secondary |
| Molenbeek-Saint-Jean | Brussels-Capital | 7% | €567 | secondary |
| Momignies | Hainaut | rate not found | — | — |
| Mons | Hainaut | 8% | €648 | municipality |
| Mont-de-l’Enclus | Hainaut | rate not found | — | — |
| Mont-Saint-Guibert | Walloon Brabant | rate not found | — | — |
| Montigny-le-Tilleul | Hainaut | rate not found | — | — |
| Moorslede | West Flanders | 8% | €648 | secondary |
| Morlanwelz | Hainaut | 8.8% | €713 | secondary |
| Mortsel | Antwerp | 7.5% | €608 | secondary |
| Mouscron | Hainaut | 8.8% | €713 | municipality |
| Musson | Luxembourg | rate not found | — | — |
| Namur | Namur | rate not found | — | — |
| Nandrin | Liège | rate not found | — | — |
| Nassogne | Luxembourg | rate not found | — | — |
| Nazareth-De Pinte | East Flanders | 6.9% | €559 | secondary |
| Neufchâteau | Luxembourg | rate not found | — | — |
| Neupré | Liège | rate not found | — | — |
| Niel | Antwerp | 8% | €648 | secondary |
| Nieuwerkerken | Limburg | 7.7% | €624 | secondary |
| Nieuwpoort | West Flanders | 5% | €405 | secondary |
| Nijlen | Antwerp | 7% | €567 | secondary |
| Ninove | East Flanders | 7.5% | €608 | secondary |
| Nivelles | Walloon Brabant | rate not found | — | — |
| Ohey | Namur | rate not found | — | — |
| Olen | Antwerp | 6.5% | €527 | secondary |
| Olne | Liège | rate not found | — | — |
| Onhaye | Namur | rate not found | — | — |
| Ostend | West Flanders | 6.5% | €527 | secondary |
| Oosterzele | East Flanders | 7.8% | €632 | secondary |
| Oostkamp | West Flanders | 8% | €648 | secondary |
| Oostrozebeke | West Flanders | 7.9% | €640 | secondary |
| Opwijk | Flemish Brabant | 7.8% | €632 | secondary |
| Oreye | Liège | rate not found | — | — |
| Orp-Jauche | Walloon Brabant | rate not found | — | — |
| Ottignies-Louvain-la-Neuve | Walloon Brabant | rate not found | — | — |
| Oud-Heverlee | Flemish Brabant | 6.5% | €527 | secondary |
| Oud-Turnhout | Antwerp | 7% | €567 | secondary |
| Oudenaarde | East Flanders | 7% | €567 | secondary |
| Oudenburg | West Flanders | 7.7% | €624 | secondary |
| Oudsbergen | Limburg | 6.5% | €527 | secondary |
| Ouffet | Liège | rate not found | — | — |
| Oupeye | Liège | rate not found | — | — |
| Overijse | Flemish Brabant | 7.3% | €591 | secondary |
| Pajottegem | Flemish Brabant | 7.3% | €591 | secondary |
| Paliseul | Luxembourg | rate not found | — | — |
| Pecq | Hainaut | 8.8% | €713 | secondary |
| Peer | Limburg | 8% | €648 | secondary |
| Pelt | Limburg | 6% | €486 | secondary |
| Pepingen | Flemish Brabant | 7.5% | €608 | secondary |
| Pepinster | Liège | rate not found | — | — |
| Péruwelz | Hainaut | rate not found | — | — |
| Perwez | Walloon Brabant | rate not found | — | — |
| Philippeville | Namur | rate not found | — | — |
| Pittem | West Flanders | 7.5% | €608 | secondary |
| Plombières | Liège | rate not found | — | — |
| Pont-à-Celles | Hainaut | rate not found | — | — |
| Poperinge | West Flanders | 8% | €648 | secondary |
| Profondeville | Namur | rate not found | — | — |
| Putte | Antwerp | 7.5% | €608 | municipality |
| Puurs-Sint-Amands | Antwerp | 7.3% | €591 | secondary |
| Quaregnon | Hainaut | rate not found | — | — |
| Quévy | Hainaut | rate not found | — | — |
| Quiévrain | Hainaut | 8.8% | €713 | secondary |
| Raeren | Liège | rate not found | — | — |
| Ramillies | Walloon Brabant | rate not found | — | — |
| Ranst | Antwerp | 6.5% | €527 | secondary |
| Ravels | Antwerp | 6% | €486 | secondary |
| Rebecq | Walloon Brabant | rate not found | — | — |
| Remicourt | Liège | rate not found | — | — |
| Rendeux | Luxembourg | rate not found | — | — |
| Retie | Antwerp | 7.8% | €632 | secondary |
| Riemst | Limburg | 8% | €648 | secondary |
| Rijkevorsel | Antwerp | 7.4% | €600 | secondary |
| Rixensart | Walloon Brabant | rate not found | — | — |
| Rochefort | Namur | rate not found | — | — |
| Roeselare | West Flanders | 8.5% | €689 | secondary |
| Ronse | East Flanders | 8% | €648 | secondary |
| Roosdaal | Flemish Brabant | 7.5% | €608 | secondary |
| Rotselaar | Flemish Brabant | 6.8% | €551 | municipality |
| Rouvroy | Luxembourg | rate not found | — | — |
| Rumes | Hainaut | rate not found | — | — |
| Rumst | Antwerp | 6.5% | €527 | secondary |
| Saint-Georges-sur-Meuse | Liège | rate not found | — | — |
| Saint-Ghislain | Hainaut | rate not found | — | — |
| Saint-Gilles | Brussels-Capital | rate not found | — | — |
| Saint-Hubert | Luxembourg | rate not found | — | — |
| Saint-Josse-ten-Noode | Brussels-Capital | rate not found | — | — |
| Saint-Léger | Luxembourg | rate not found | — | — |
| Sint-Niklaas | Liège | rate not found | — | — |
| Sainte-Ode | Luxembourg | rate not found | — | — |
| Sambreville | Namur | rate not found | — | — |
| Sankt Vith | Liège | rate not found | — | — |
| Schaerbeek | Brussels-Capital | rate not found | — | — |
| Schelle | Antwerp | 6.8% | €551 | secondary |
| Scherpenheuvel-Zichem | Flemish Brabant | 8% | €648 | secondary |
| Schilde | Antwerp | 5% | €405 | secondary |
| Schoten | Antwerp | 6.5% | €527 | secondary |
| Seneffe | Hainaut | rate not found | — | — |
| Seraing | Liège | rate not found | — | — |
| Silly | Hainaut | rate not found | — | — |
| Sint-Genesius-Rode | Flemish Brabant | 6% | €486 | secondary |
| Sint-Gillis-Waas | East Flanders | 7.9% | €640 | secondary |
| Sint-Katelijne-Waver | Antwerp | 7.1% | €575 | secondary |
| Sint-Laureins | East Flanders | 7% | €567 | secondary |
| Sint-Lievens-Houtem | East Flanders | 7.9% | €640 | secondary |
| Sint-Martens-Latem | East Flanders | 5.5% | €446 | secondary |
| Sint-Niklaas | East Flanders | 7.5% | €608 | secondary |
| Sint-Pieters-Leeuw | Flemish Brabant | 7% | €567 | secondary |
| Sint-Truiden | Limburg | 8% | €648 | secondary |
| Sivry-Rance | Hainaut | 8.8% | €713 | secondary |
| Soignies | Hainaut | rate not found | — | — |
| Sombreffe | Namur | rate not found | — | — |
| Somme-Leuze | Namur | rate not found | — | — |
| Soumagne | Liège | rate not found | — | — |
| Spa | Liège | 7% | €567 | secondary |
| Spiere-Helkijn | West Flanders | 7% | €567 | secondary |
| Sprimont | Liège | rate not found | — | — |
| Stabroek | Antwerp | 7.3% | €591 | secondary |
| Staden | West Flanders | 8% | €648 | secondary |
| Stavelot | Liège | rate not found | — | — |
| Steenokkerzeel | Flemish Brabant | 6.7% | €543 | secondary |
| Stekene | East Flanders | 8% | €648 | secondary |
| Stoumont | Liège | rate not found | — | — |
| Tellin | Luxembourg | rate not found | — | — |
| Temse | East Flanders | 8% | €648 | secondary |
| Tenneville | Luxembourg | rate not found | — | — |
| Ternat | Flemish Brabant | 6.9% | €559 | secondary |
| Tervuren | Flemish Brabant | 6.7% | €543 | secondary |
| Tessenderlo-Ham | Limburg | 7% | €567 | secondary |
| Theux | Liège | rate not found | — | — |
| Thimister-Clermont | Liège | rate not found | — | — |
| Thuin | Hainaut | rate not found | — | — |
| Tielt | West Flanders | 7.8% | €632 | secondary |
| Tielt-Winge | Flemish Brabant | 7.9% | €640 | secondary |
| Tienen | Flemish Brabant | 8.6% | €697 | secondary |
| Tinlot | Liège | rate not found | — | — |
| Tintigny | Luxembourg | rate not found | — | — |
| Tongeren-Borgloon | Limburg | 7.1% | €575 | secondary |
| Torhout | West Flanders | 8% | €648 | secondary |
| Tournai | Hainaut | 8.8% | €713 | municipality |
| Tremelo | Flemish Brabant | 7% | €567 | secondary |
| Trois-Ponts | Liège | rate not found | — | — |
| Trooz | Liège | rate not found | — | — |
| Tubize | Walloon Brabant | rate not found | — | — |
| Turnhout | Antwerp | 7.5% | €608 | secondary |
| Uccle | Brussels-Capital | 5.6% | €454 | municipality |
| Vaux-sur-Sûre | Luxembourg | rate not found | — | — |
| Verlaine | Liège | rate not found | — | — |
| Verviers | Liège | rate not found | — | — |
| Veurne | West Flanders | 7% | €567 | secondary |
| Vielsalm | Luxembourg | 8.8% | €713 | secondary |
| Villers-la-Ville | Walloon Brabant | rate not found | — | — |
| Villers-Le-Bouillet | Liège | rate not found | — | — |
| Vilvoorde | Flemish Brabant | 7.2% | €583 | secondary |
| Viroinval | Namur | rate not found | — | — |
| Virton | Luxembourg | 8.5% | €689 | secondary |
| Visé | Liège | 8.8% | €713 | secondary |
| Vleteren | West Flanders | 7.4% | €600 | secondary |
| Voeren | Limburg | 7.5% | €608 | secondary |
| Vorselaar | Antwerp | 7.5% | €608 | secondary |
| Vosselaar | Antwerp | 7.5% | €608 | secondary |
| Vresse-sur-Semois | Namur | rate not found | — | — |
| Waasmunster | East Flanders | 7.4% | €600 | secondary |
| Waimes | Liège | rate not found | — | — |
| Walcourt | Namur | rate not found | — | — |
| Walhain | Walloon Brabant | rate not found | — | — |
| Wanze | Liège | rate not found | — | — |
| Waregem | West Flanders | 6.8% | €551 | secondary |
| Waremme | Liège | rate not found | — | — |
| Wasseiges | Liège | rate not found | — | — |
| Waterloo | Walloon Brabant | 5.7% | €462 | secondary |
| Watermael-Boitsfort | Brussels-Capital | 6.9% | €559 | municipality |
| Wavre | Walloon Brabant | 7.3% | €591 | secondary |
| Welkenraedt | Liège | rate not found | — | — |
| Wellen | Limburg | 7.8% | €632 | secondary |
| Wellin | Luxembourg | rate not found | — | — |
| Wemmel | Flemish Brabant | 7% | €567 | secondary |
| Wervik | West Flanders | 8% | €648 | secondary |
| Westerlo | Antwerp | 7% | €567 | secondary |
| Wetteren | East Flanders | 7.5% | €608 | secondary |
| Wevelgem | West Flanders | 6.8% | €551 | secondary |
| Wezembeek-Oppem | Flemish Brabant | 6.5% | €527 | secondary |
| Wichelen | East Flanders | 7.5% | €608 | secondary |
| Wielsbeke | West Flanders | 7.5% | €608 | secondary |
| Wijnegem | Antwerp | 5.5% | €446 | secondary |
| Willebroek | Antwerp | 7.3% | €591 | secondary |
| Wingene | West Flanders | 7.8% | €632 | secondary |
| Woluwe-Saint-Lambert | Brussels-Capital | rate not found | — | — |
| Woluwe-Saint-Pierre | Brussels-Capital | 5.7% | €462 | municipality |
| Wommelgem | Antwerp | 5% | €405 | secondary |
| Wortegem-Petegem | East Flanders | 8.1% | €656 | secondary |
| Wuustwezel | Antwerp | 7% | €567 | municipality |
| Yvoir | Namur | rate not found | — | — |
| Zandhoven | Antwerp | 7% | €567 | secondary |
| Zaventem | Flemish Brabant | 5% | €405 | secondary |
| Zedelgem | West Flanders | 8% | €648 | secondary |
| Zele | East Flanders | 7.8% | €632 | secondary |
| Zelzate | East Flanders | 7.5% | €608 | secondary |
| Zemst | Flemish Brabant | 7% | €567 | secondary |
| Zoersel | Antwerp | 6.5% | €527 | secondary |
| Zonhoven | Limburg | 8% | €648 | secondary |
| Zonnebeke | West Flanders | 8% | €648 | secondary |
| Zottegem | East Flanders | 7.5% | €608 | secondary |
| Zoutleeuw | Flemish Brabant | 8.3% | €672 | secondary |
| Zuienkerke | West Flanders | 7% | €567 | secondary |
| Zulte | East Flanders | 5.9% | €478 | secondary |
| Zutendaal | Limburg | 8% | €648 | secondary |
| Zwalm | East Flanders | 6.9% | €559 | secondary |
| Zwevegem | West Flanders | 7.5% | €608 | secondary |
Frequently asked questions
Which municipality has the lowest municipal tax in 2026?
Knokke-Heist, the only Belgian municipality with no municipal tax (0%). Next come Middelkerke (3%), the City of Brussels (4.9%), then 11 municipalities at 5%, including De Panne and Koksijde, which introduced the tax in 2026.
Which municipality has the highest municipal tax?
Mesen, in West Flanders, with 9%. In Wallonia, the Region recommends not exceeding 8.8%; according to RTBF, 33 municipalities apply this maximum in 2026, including Ath, Dinant, Huy, La Louvière, Mouscron, Tournai and Visé.
Does municipal tax change my net salary?
No. The withholding tax deducted every month always includes 7% of municipal tax, whatever your municipality. The difference with the real rate appears in the final tax settlement: a small amount to pay in a municipality above 7%, a small refund below it.
Which municipality counts if I move during the year?
The one where you live on 1 January of the tax year. If you are registered in your new municipality on 1 January 2027, its rate applies to all your 2026 income.
Where can I find my municipality’s rate?
On your tax assessment notice (the municipal tax line), in the tax regulation published by your municipality and in FPS Finance’s annual list. Indexo includes 344 rates with their source; for other municipalities, enter the rate in the calculator.
What next?
- What if I moved?Municipal tax, family allowances and tax reductions in each Region.
- Household tax simulatorYour full tax, including municipal tax.
- Tax refund or tax to pay?What you will receive or pay with the tax assessment notice.
- Year-end tax checklistWhat to do before 31 December to pay less tax.
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.
- Belastingtarieven in gemeenten stabiel voor 2026 (5 February 2026): average rate of 7.22% in 2026 (7.17% in 2025), 24 increases, 21 decreases, Knokke-Heist the only municipality at 0%, De Panne and Koksijde go from 0 to 5%, Hilde Crevits, Flemish Minister for Home Affairs.
- Alle gemeenten in Antwerpen: municipal tax by municipality, tax year 2026 (‘Bronnen: Gemeente-Stadsmonitor Vlaanderen (aanslagjaar 2026)’), accessed on 8 October 2026, Waarwonen.be (secondary source).
- Alle gemeenten in Vlaams-Brabant: municipal tax by municipality, tax year 2026 (‘Bronnen: Gemeente-Stadsmonitor Vlaanderen (aanslagjaar 2026)’), accessed on 8 October 2026, Waarwonen.be (secondary source).
- Alle gemeenten in West-Vlaanderen: municipal tax by municipality, tax year 2026 (‘Bronnen: Gemeente-Stadsmonitor Vlaanderen (aanslagjaar 2026)’), accessed on 8 October 2026, Waarwonen.be (secondary source).
- Alle gemeenten in Oost-Vlaanderen: municipal tax by municipality, tax year 2026 (‘Bronnen: Gemeente-Stadsmonitor Vlaanderen (aanslagjaar 2026)’), accessed on 8 October 2026, Waarwonen.be (secondary source).
- Alle gemeenten in Limburg: municipal tax by municipality, tax year 2026 (‘Bronnen: Gemeente-Stadsmonitor Vlaanderen (aanslagjaar 2026)’), accessed on 8 October 2026, Waarwonen.be (secondary source).
- Gemeentebelasting 2026: hoeveel betaalt u per gemeente? (22 September 2026): FPS Finance list for tax year 2026, 565 municipalities, from 0% (Knokke-Heist) to 9.0% (Mesen), NUMB3RS (secondary source).
- Gemeentebelasting in België: hoe werkt het? Average rate of 7.55% across the 565 municipalities for tax year 2026, most common rate 8% (126 municipalities), Astro Tax (secondary source).
- Additionnels communaux: Article 468 of the Income Tax Code 1992, regulation in force before 31 January, otherwise the previous tax year’s rate, Service public de Wallonie, Intérieur.
- L’impôt des personnes physiques (IPP): recommended maximum rate of 8.8%, Walloon average of 7.9% in 2022, Union des Villes et Communes de Wallonie.
- Les taux additionnels à l’impôt des personnes physiques des communes wallonnes (updated on 23 February 2026; Excel annex 1990-2026, source SPW IAS, not readable from the working environment), Union des Villes et Communes de Wallonie.
- Aanslagvoeten per gemeente: aanvullende personenbelasting 2008-2026 (Excel and CSV files; not readable from the working environment), Agentschap Binnenlands Bestuur (Flemish authorities).
- 1000 euros de différence d’une commune à l’autre : votre commune a-t-elle augmenté ses impôts locaux en 2026 ? (16 March 2026, updated on 7 August 2026), RTBF (secondary source).
- Nieuwe NIS-codes voor gefuseerde gemeenten vanaf 1 januari 2025, Statistiek Vlaanderen.
- Belgian Municipalities 2020: NIS codes, municipalities, districts, provinces and Regions (Statbel’s Découpages géographiques), Statbel, reproduced by vandenbroucke/belgian_municipalities (GitHub) (secondary source).
- be-municip-lamberts.geo.json: municipal boundaries in Lambert 72, grouped by Indexo according to the 2019 and 2025 mergers and simplified, Statbel (statistical sectors), reproduced by mathiasleroy/Belgium-Geographic-Data (MIT licence) (secondary source).
- Taux d’imposition, revenus 2025 et 2026, FPS Finance.
- Calcul du précompte professionnel : annexe III de l’AR/CIR 92 et formule-clé 2026, FPS Finance.