Understand the calculation
The net pay curve in 2026: what do you keep out of €100 more gross?
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, out of €100 more gross, a single white-collar worker keeps about €16 between €2,300.62 and €2,937.93 gross, and about €24 up to €3,403.62: this is the work bonus trap zone. Above that, they keep €39 to €44 of every €100 more gross. The real marginal rate, the share of that €100 that goes in contributions and tax, is therefore highest for middle incomes.
The chart and table cover salaries from €1,500 to €10,000 gross a month, full-time, with the parameters in force on 1 October 2026. Place your own salary on the curve with the tool below.
The net pay curve, from €1,500 to €10,000 gross
The curve always rises: a pay rise never lowers net pay. But its slope changes. Below €1,910, net pay equals gross pay, a theoretical case for full-time work. Between €2,300.62 and €3,403.62, it flattens: from €2,500 to €3,000 gross, net pay rises by only €85.71. Above that, it returns to a steady slope.
How much do you keep out of €100 more gross?
| Gross per month | What happens | Out of €100 more, you keep |
|---|---|---|
| Below €1,910 | Theoretical for full-time work (below the minimum wage). The work bonus covers the contributions, and the fiscal work bonus cancels out the withholding tax. | €97 to €100 |
| From €1,910 to €2,300.62 | The work bonus is at its full amount. Withholding tax and the special contribution start. | €60 to €63 |
| From €2,300.62 to €2,937.93 | Trap zone. Part B of the work bonus falls by €26.99 per €100 gross, along with the fiscal work bonus linked to it. | about €16 |
| From €2,937.93 to €3,403.62 | Trap zone. Part A of the work bonus falls by €27.39 per €100 gross. | about €24 |
| Above €3,403.62 | No more work bonus. What remains: contributions (13.07%), withholding tax, whose rate rises by bracket, and the capped special contribution. | €39 to €44 |
The real marginal rate is the share of a pay rise that goes in contributions and tax. It is not the same as the tax bracket: at €3,000, the last euro of the withholding tax base is taxed at 42.8%, but with contributions and the drop in the work bonus, 76.1% of the rise disappears. The lowest amounts on the curve are below the full-time minimum wage (€2,233.61 gross since 1 July 2026): they are mainly there for comparison.
Place your salary on the curve
Enter your gross pay and your situation: Indexo draws your curve, places your salary on it and calculates what you keep out of €100 more gross. Nothing is sent: everything is calculated in your browser.
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All the curve data
| Gross per month | Net, white-collar | Share kept (white-collar) | Out of €100 more (white-collar) | Net, blue-collar | Out of €100 more (blue-collar) |
|---|---|---|---|---|---|
| €1,500 | €1,500.00 | 100% | €100.00 | €1,500.00 | €100.00 |
| €1,750 | €1,750.00 | 100% | €100.00 | €1,750.00 | €97.78 |
| €2,000 | €1,962.14 | 98.1% | €59.55 | €1,965.89 | €62.17 |
| €2,250 | €2,112.88 | 93.9% | €38.46 | €2,122.73 | €36.96 |
| €2,500 | €2,175.62 | 87% | €16.19 | €2,179.04 | €12.90 |
| €2,750 | €2,216.07 | 80.6% | €16.18 | €2,211.29 | €12.91 |
| €3,000 | €2,261.33 | 75.4% | €23.89 | €2,248.73 | €21.22 |
| €3,250 | €2,321.02 | 71.4% | €23.88 | €2,301.78 | €21.21 |
| €3,500 | €2,400.40 | 68.6% | €43.97 | €2,377.36 | €40.88 |
| €3,750 | €2,510.03 | 66.9% | €41.69 | €2,479.56 | €42.21 |
| €4,000 | €2,614.26 | 65.4% | €41.70 | €2,586.79 | €43.34 |
| €4,250 | €2,721.92 | 64% | €43.98 | €2,695.15 | €43.33 |
| €4,500 | €2,831.86 | 62.9% | €43.97 | €2,803.50 | €43.34 |
| €4,750 | €2,941.79 | 61.9% | €43.97 | €2,911.86 | €43.34 |
| €5,000 | €3,051.72 | 61% | €43.98 | €3,020.22 | €43.34 |
| €5,250 | €3,161.65 | 60.2% | €43.98 | €3,128.57 | €43.35 |
| €5,500 | €3,270.46 | 59.5% | €39.32 | €3,236.93 | €40.80 |
| €5,750 | €3,368.76 | 58.6% | €39.32 | €3,337.63 | €39.94 |
| €6,000 | €3,467.07 | 57.8% | €39.99 | €3,437.47 | €39.94 |
| €6,250 | €3,567.69 | 57.1% | €40.43 | €3,537.31 | €39.94 |
| €6,500 | €3,668.75 | 56.4% | €40.43 | €3,637.15 | €39.94 |
| €6,750 | €3,769.81 | 55.8% | €40.42 | €3,736.99 | €39.94 |
| €7,000 | €3,870.87 | 55.3% | €40.42 | €3,836.83 | €39.94 |
| €7,250 | €3,971.92 | 54.8% | €40.42 | €3,936.67 | €39.94 |
| €7,500 | €4,072.98 | 54.3% | €40.42 | €4,036.51 | €39.94 |
| €7,750 | €4,174.03 | 53.9% | €40.42 | €4,136.35 | €39.94 |
| €8,000 | €4,275.09 | 53.4% | €40.42 | €4,236.19 | €39.94 |
| €8,250 | €4,376.14 | 53% | €40.43 | €4,336.03 | €39.94 |
| €8,500 | €4,477.20 | 52.7% | €40.42 | €4,435.87 | €39.94 |
| €8,750 | €4,578.26 | 52.3% | €40.42 | €4,535.71 | €39.94 |
| €9,000 | €4,679.31 | 52% | €40.43 | €4,635.56 | €39.93 |
| €9,250 | €4,780.37 | 51.7% | €40.42 | €4,735.40 | €39.93 |
| €9,500 | €4,881.43 | 51.4% | €40.42 | €4,835.24 | €39.93 |
| €9,750 | €4,982.48 | 51.1% | €40.42 | €4,935.08 | €39.93 |
| €10,000 | €5,083.54 | 50.8% | €40.42 | €5,034.92 | €39.93 |
Frequently asked questions
What is the real marginal rate?
It is the share of a pay rise that does not come to you: contributions, withholding tax, special contribution and lost work bonus. At €3,000 gross, out of €100 more, you keep €23.89: the real marginal rate is 76.1%, far more than the 42.8% bracket of the withholding tax scale.
Why does net pay rise so little between 2,300 and €3,400 gross?
The work bonus, a reduction in contributions for low earners, falls as gross pay rises: by €26.99 per €100 gross between €2,300.62 and €2,937.93, by €27.39 up to €3,403.62. The fiscal work bonus, which reduces withholding tax, falls with it. Hence a gain of only about €16 to about €24 on €100 gross.
Can a pay rise lower my net pay?
No, not under the 2026 rules: across the whole curve, from €1,500 to €10,000, €100 more gross always gives more net pay, at least €12.90. However, a pay rise can make you lose other income-related entitlements (higher family allowances, social tariff…), which are not in this calculation.
Does the curve change with my family situation?
Yes. A partner with no income or dependent children reduce withholding tax: the curve is higher, and the trap zone stays in the same place, because the work bonus does not depend on your family. A blue-collar worker pays contributions on 108% of gross pay: their curve is slightly lower above the trap zone. The tool above draws your curve.
And part-time?
The work bonus is calculated on your salary converted to full-time. Working four-fifths, €2,400 gross is equivalent to €3,000 full-time: you reach the trap zone sooner. The full calculator takes this into account, as does switching to four-fifths.
What next?
- Gross to net: examples by amountThe detail from 2,000 to €6,000 gross, situation by situation.
- Pay rise or benefits?For the same budget, what brings in the most net.
- From gross to net: the calculation explainedThe four steps of the calculation, with a sample payslip.
- Switching to four-fifths or half-timeThe real loss in net pay when you reduce your working time.
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.
- Instructions administratives : les cotisations de sécurité sociale, NSSO. Cross-checked with: UCM, Securex and the FEB (via the Walloon Public Service) for the basic employer rate in the private sector: 19.88% basic contribution and 5.12% wage moderation contribution, making 25%.
- Instructions administratives : le bonus à l’emploi, NSSO.
- The work bonus on 1 July and 1 September 2026, Partena Professional (secondary source).
- Calcul du précompte professionnel : annexe III de l’AR/CIR 92 et formule-clé 2026, FPS Finance.
- Fiscal work bonus: Act of 15 July 2026 and Royal Decree on withholding tax published on 30 July 2026, Belgian Official Gazette. Cross-checked with: Attentia and the CSC/ACV; refundable tax credit capped at €2,000 for 2026 income (€970 before indexation, Article 289ter/1 of the Income Tax Code 1992): Wolters Kluwer, tax ceilings (secondary source).
- La cotisation spéciale pour la sécurité sociale, NSSO.
- RMMG national : montants en vigueur, Securex (secondary source).