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The tax reform, year by year: your net pay from 2025 to 2031
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.
The Act of 15 July 2026 reforming personal income tax (Belgian Official Gazette of 29 July 2026) raises the tax-free amount from €10,910 (2025 income) to €11,550 (2026 income), then increases it every year: its basic amount rises from €4,990 (2027 income) to €6,230 (2030 income), with a target of €15,600 after indexation. It halves the marital quotient and raises the supplements for one and two children.
For a single white-collar worker on €3,000 gross, the year’s tax would go from €6,190 (2026 income) to €5,363 (2030 income), with non-indexed parameters: €827 less over the year.
The reform amounts, income year by income year
The basic amounts come from the text voted by the Chamber and published in the Belgian Official Gazette on 29 July 2026. For 2025 and 2026 income, the indexed amounts are official. For later years, the indexation coefficient is not yet known: Indexo multiplies the basic amount by the coefficient for 2026 income (2.3356), without inventing future indexation (amounts marked with an asterisk).
| Income year | Basic tax-free amount | Tax-free amount | One child | Two children | Marital quotient | Fiscal bonus A / B |
|---|---|---|---|---|---|---|
| 2025 (tax year 2026) | €4,785 | €10,910 | €1,980 | €5,110 | €13,460 | 33.14% / 52.54% |
| 2026 (tax year 2027) | €4,945 | €11,550 | €2,130 | €5,130 | €11,780 | 33.14% / 63% |
| 2027 (tax year 2028) | €4,990 | €11,650 * | €2,290 * | €5,150 * | €10,110 | 33.14% / 63% |
| 2028 (tax year 2029) | €5,070 | €11,840 * | €2,450 * | €5,180 * | €8,420 | 35% / 72% |
| 2029 (tax year 2030) | €5,840 | €13,640 * | €2,650 * | €5,300 * | €6,730 | 35% / 72% |
| 2030 (tax year 2031) | €6,230 | €14,550 * | €2,650 * | €5,300 * | €6,730 | 35% / 72% |
| 2031 (tax year 2032) | €6,230 | €14,550 * | €2,650 * | €5,300 * | €6,730 | 35% / 72% |
The Act provides that the King adjusts the tax-free amount so that it reaches €14,450 for 2029 income and €15,600 for 2030 income, after indexation. The marital quotient is no longer indexed: it stays at €6,730 from 2029 income. The supplement for three or more children does not change.
From 2029 income (tax year 2030), the tax reduction for the tax-free amount no longer has its own scale (25% up to €11,750, then 30%): it follows the general tax scale (25% up to €16,720). The part of the tax-free amount between €11,750 and €16,720 is therefore worth 25% instead of 30%. Indexo takes this into account in the calculations below (Act, Articles 10 and 13).
What this means for a few profiles
| Profile | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | Tax difference per month, 2030 compared with 2026 |
|---|---|---|---|---|---|---|---|
| Single white-collar worker, €2,000 gross | €1,440 | €1,016 | €989 | €747 | €270 | €26 | −€82.46 |
| Single white-collar worker, €3,000 gross | €6,374 | €6,190 | €6,163 | €6,083 | €5,606 | €5,363 | −€68.93 |
| Single white-collar worker, €5,000 gross | €17,076 | €16,787 | €16,760 | €16,704 | €16,228 | €15,984 | −€66.88 |
| Single parent, one child, €3,000 gross | €5,768 | €5,517 | €5,433 | €5,296 | €4,897 | €4,577 | −€78.34 |
| Couple, two incomes, €3,500 gross, two children | €7,331 | €7,032 | €6,985 | €6,891 | €6,335 | €5,946 | −€90.55 |
| Couple, one income, €3,500 gross | €4,162 | €3,702 | €3,638 | €3,683 | €2,564 | €1,786 | −€159.73 |
Single-income couples see two opposite movements: the tax-free amount rises, the marital quotient falls. Depending on salary, one or the other prevails. The 2025 amounts use the 2025 rules (tax and work bonus) with the same gross pay: they isolate the effect of the rules, not that of wage indexation.
How Indexo calculates
- Indexo’s engine, the same as the calculator’s, runs the full calculation (salary, holiday pay, contributions, special contribution, final tax) with each year’s parameters.
- Gross pay stays the same each year: the comparison shows the effect of the rules, not of pay rises.
- Future years are calculated with non-indexed parameters. Actual amounts will be higher, as will salaries.
- What is modelled: the tax-free amount, the supplements for one and two children, the marital quotient, the fiscal work bonus and, from 2029 income, the abolition of the tax-free amount’s own scale.
- What is not modelled: the special contribution calculated per person (2028 income), the restriction of the ‘single parent’ supplement (2029 income), separate taxation of pensioners, the reduction for unemployment benefits, the minimum tax credit per child.
Your tax and net pay, year by year
Enter your situation: Indexo applies the published amounts of each stage of the reform to your salary, from 2025 to 2031. Everything is calculated in your browser; your situation can be kept in the page address.
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Other measures voted in stages
| Measure | Stages | Status | Source |
|---|---|---|---|
| Fiscal work bonus | 63% of the ‘very low wages’ part since 1 August 2026 (52.54% before); 35% of part A and 72% of part B from 2028 income; annual ceiling raised from €765 to €970 (basic amounts) from 2026 income | Published | Claeys & Engels (secondary) |
| Own scale of the tax-free amount | Abolished from 2029 income (tax year 2030): the tax-free amount is then valued on the general tax scale (25% up to €16,720 instead of 25% then 30% above €11,750) | Published | Chamber, Doc 56 1243/009, Art. 10 and 13 |
| Special social security contribution | Calculated per person from 2028 income: up to €365.64 a year per person (€731.28 per household before) | Published | Attentia (secondary) |
| Marital quotient for spouses aged 66 and over | €6,365 basic amount for 2026 income, then €335 less each year, until abolished for 2045 income | Published | Chamber, Doc 56 1243/009 |
| Tax reduction for unemployment benefits | Reduced from 2026 income, abolished for 2029 income | Published | Forum for the Future (secondary) |
| Cents indexation | Above €4,000 gross, two indexation points calculated on €4,000 only: a first time since 1 June 2026, a second time from 1 January 2028 (provisional date) | Published | Partena Professional (secondary) |
| Unemployment benefits limited in time | Staggered end of entitlement from 1 January 2026 to 1 July 2027; new entitlements limited to 24 months since 1 March 2026 | Published | Deg & Partners (secondary) |
| Pension reform | Penalty for early retirement and new pension bonus, from 2027 | Voted, publication to be checked | UNIZO (secondary) |
The full calendar, date by date, is on the What’s changing page. To test parameters other than those in the Act, use the reform sandbox.
Further reading
- What’s changingThe calendar of all the 2026-2027 changes and your net pay after each one.
- Reform sandboxChange the parameters yourself and see the effect, in a simulation.
- The State’s till receiptWhere your contributions and tax go, by main area of public spending.
- Salary indexationYour sector’s mechanism and its effect on your net pay.
- Tax refund or tax to payWhat the first stage of the reform changes for your 2026 income.
- Method and sourcesThe parameters in force, their sources and the dates they were checked.
Frequently asked questions
Is the reform final?
The amounts shown here are those of the Act of 15 July 2026, adopted by the Chamber on 9 July 2026 and published in the Belgian Official Gazette on 29 July 2026. A new law could change them; Indexo follows publications and updates this page.
Why didn’t my withholding tax fall in 2026?
The 2026 withholding tax scale does not include the new tax-free amount of €11,550: it is based on €11,170. For pay received from 1 November 2026, a Royal Decree of 27 September 2026 adapts the withholding tax calculation (tax-free amount, marital quotient, reductions for dependants). The difference comes back with the tax assessment notice for 2026 income, in 2027. See Tax refund or tax to pay.
What does ‘with non-indexed parameters’ mean?
The amounts in the Act are basic amounts, multiplied each year by an indexation coefficient. The coefficient for future years is not known. Indexo uses the one for 2026 income: amounts are expressed in 2026 euros, with no invented indexation.
Do couples gain or lose?
It depends. Dual-income couples benefit mainly from the higher tax-free amount. Single-income couples lose part of the marital quotient, which falls from €13,460 (2025 income) to €6,730 (2029 income). The tool above calculates the net effect for your situation.
What next?
- What’s changingThe 2026-2027 calendar of changes and your net pay after each one.
- Reform sandboxTest parameters other than those in the Act.
- Tax refund 2027The effect of the first stage on your 2026 income.
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.
- Loi du 15 juillet 2026 portant réforme de l’impôt des personnes physiques, published on 29 July 2026, Belgian Official Gazette. Cross-checked with: Attentia and Wolters Kluwer.
- Projet de loi portant réforme de l’impôt des personnes physiques, text adopted at second reading (Doc 56 1243/009), identical to the text adopted in plenary session on 9 July 2026 (Doc 56 1243/011), Chamber of Representatives.
- Texte adopté en séance plénière le 9 juillet 2026 (Doc 56 1243/011), Chamber of Representatives.
- Réforme de l’impôt des personnes physiques (4 August 2026), Wolters Kluwer (secondary source).
- Personenbelasting hervormd: wat moet u hierover weten? (24 August 2026), Baker Tilly, on the OECCBB blog (secondary source).
- Réforme de l’impôt des personnes physiques : impact sur la rémunération (28 August 2026), Attentia (secondary source).
- Newsletter : réforme de l’impôt des personnes physiques (August 2026), Claeys & Engels (secondary source).
- La réforme de l’impôt des personnes physiques votée à la Chambre : paramètres, seuils et calendrier (10 July 2026), Forum for the Future (Deg & Partners) (secondary source).
- La suppression progressive du quotient conjugal (23 June 2026), Forum for the Future (secondary source).
- Réforme à l’IPP votée : ce que cela change pour votre salaire, vos enfants, votre couple, votre pension et votre patrimoine (12 July 2026), Forum for the Future (Deg & Partners) (secondary source).
- Récapitulatif des principaux plafonds fiscaux, exercice d’imposition 2027 – revenus 2026 (23 December 2025), Wolters Kluwer (secondary source).
- Récapitulatif des principaux plafonds fiscaux, exercice d’imposition 2026 – revenus 2025 (23 December 2024), Wolters Kluwer (secondary source).
- Fiscoliste, amounts for January 2026 (version 1), Securex (secondary source).
- Cents indexation in force from 1 June 2026 (Programme Act of 30 May 2026, Belgian Official Gazette of 1 June 2026), Partena Professional (secondary source). Cross-checked with: Securex, ‘L’indexation en centimes s’applique à partir du 1er juin 2026’.
- Taux d’imposition, revenus 2025 et 2026, FPS Finance.