Municipal tax · Brussels-Capital
Municipal tax in City of Brussels in 2026: 4.9%
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 City of Brussels, the municipal tax is 4.9% of the tax you owe the State for tax year 2026 (2025 income). For a single white-collar worker on €3,500 gross a month, it comes to about €397 a year on your 2026 income, assuming the rate is unchanged in 2027, €215 less than the Belgian average (7.55%).
The ranking of City of Brussels in the Brussels-Capital Region will be published once Indexo has the rate for the 9 missing municipalities. All neighbouring municipalities whose rate Indexo knows are more taxed than City of Brussels: the least taxed is Machelen, at 5%, the most taxed Grimbergen, at 7.4%.
How much does the municipal tax in City of Brussels cost you?
City of Brussels is a municipality in the district of Brussels-Capital, in the Brussels-Capital Region. Its municipal council sets the municipal tax at 4.9%: for every €100.00 of tax you owe the State, you pay €4.90 to the municipality.
| Gross per month | Tax owed to the State | Tax in City of Brussels (4.9%) | Difference from the average |
|---|---|---|---|
| €2,000 | €2,424 | €119 | − €64 |
| €2,500 | €4,596 | €225 | − €122 |
| €3,500 | €8,101 | €397 | − €215 |
| €5,000 | €15,689 | €769 | − €416 |
Your payslip does not change: withholding tax (bedrijfsvoorheffing / précompte professionnel) counts 7% municipal tax everywhere. In City of Brussels, the final tax will be about €170 a year lower on €3,500 gross.
Where does the rate for City of Brussels come from?
The rate falls from 6% in 2025 to 4.9% in 2026. (Source: RTBF, secondary source.) The municipal council voted this rate on 15 December 2025, for tax year 2026. Source of the rate: City of Brussels, ‘Impôt additionnel à l’impôt des personnes physiques, exercice 2026’ (meeting of 15 December 2025).
In the Brussels-Capital Region, the known rates for 2026 range from 4.9% (City of Brussels) to 7% (Anderlecht, Forest and Molenbeek-Saint-Jean): City of Brussels has the lowest rate. The rate for tax year 2027 (2026 income) has not yet been published by FPS Finance; several municipalities have already voted their rate up to 2031.
City of Brussels and its neighbouring municipalities
- Rate not found
- 5% or less
- from 5.1 to 6%
- from 6.1 to 6.9%
- from 7 to 7.4%
- City of Brussels
Municipal boundaries: Statbel.
| Municipality | Rate | Tax on €3,500 gross | Difference from City of Brussels |
|---|---|---|---|
| City of Brussels | 4.9% | €397 | — |
| Machelen | 5% | €405 | + €8 per year |
| Zaventem | 5% | €405 | + €8 per year |
| Uccle | 5.6% | €454 | + €57 per year |
| Etterbeek | 5.8% | €470 | + €73 per year |
| Watermael-Boitsfort | 6.9% | €559 | + €162 per year |
| Anderlecht | 7% | €567 | + €170 per year |
| Molenbeek-Saint-Jean | 7% | €567 | + €170 per year |
| Wemmel | 7% | €567 | + €170 per year |
| Vilvoorde | 7.2% | €583 | + €186 per year |
| Grimbergen | 7.4% | €600 | + €203 per year |
| Evere | rate not found | — | — |
| Ixelles | rate not found | — | — |
| Jette | rate not found | — | — |
| Saint-Gilles | rate not found | — | — |
| Saint-Josse-ten-Noode | rate not found | — | — |
| Schaerbeek | rate not found | — | — |
All neighbouring municipalities whose rate Indexo knows are more taxed than City of Brussels: the least taxed is Machelen, at 5%, the most taxed Grimbergen, at 7.4%. If you are moving, the What if I moved? simulator adds the family allowances and tax reductions of each Region.
Municipalities in the district of Brussels-Capital
| Municipality | Rate | Tax on €3,500 gross | Difference from City of Brussels |
|---|---|---|---|
| City of Brussels | 4.9% | €397 | — |
| Uccle | 5.6% | €454 | + €57 per year |
| Woluwe-Saint-Pierre | 5.7% | €462 | + €65 per year |
| Etterbeek | 5.8% | €470 | + €73 per year |
| Auderghem | 6% | €486 | + €89 per year |
| Berchem-Sainte-Agathe | 6.5% | €527 | + €130 per year |
| Watermael-Boitsfort | 6.9% | €559 | + €162 per year |
| Anderlecht | 7% | €567 | + €170 per year |
| Forest | 7% | €567 | + €170 per year |
| Molenbeek-Saint-Jean | 7% | €567 | + €170 per year |
| Evere | rate not found | — | — |
| Ganshoren | rate not found | — | — |
| Ixelles | rate not found | — | — |
| Jette | rate not found | — | — |
| Koekelberg | rate not found | — | — |
| Saint-Gilles | rate not found | — | — |
| Saint-Josse-ten-Noode | rate not found | — | — |
| Schaerbeek | rate not found | — | — |
| Woluwe-Saint-Lambert | rate not found | — | — |
Calculate your municipal tax in City of Brussels
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Frequently asked questions
What is the municipal tax rate in City of Brussels in 2026?
4.9% of the tax you owe the State, for tax year 2026 (2025 income). The rate falls from 6% in 2025 to 4.9% in 2026.
How much is the municipal tax in City of Brussels on a salary of €3,500 gross?
About €397 a year for a single white-collar worker, €215 less than the Belgian average (7.55%). On €2,500 gross, about €225 a year. Calculated on your 2026 income, assuming the rate is unchanged in 2027.
Where does City of Brussels stand among the Brussels municipalities?
In the Brussels-Capital Region, the known rates for 2026 range from 4.9% (City of Brussels) to 7% (Anderlecht, Forest and Molenbeek-Saint-Jean): City of Brussels has the lowest rate.
What next?
- All municipal taxesThe map and the rates of the 565 municipalities.
- What if I moved?Municipal tax, family allowances and tax reductions.
- Household tax simulatorYour full tax, including municipal tax.
- Tax refund or tax to pay?What your tax assessment notice will say.
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.
- Impôt additionnel à l’impôt des personnes physiques, exercice 2026 (meeting of 15 December 2025), City of Brussels.
- 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).
- 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).
- Taux d’imposition, revenus 2025 et 2026, FPS Finance.