Understand · Follow the changes
What changes on 1 January 2027 for your 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.
As of 8 October 2026, three changes for 2027 have already been published: the second stage of the tax reform (higher tax-free amount, marital quotient cut to €10,110), separate taxation of working pensioners and the end of the transitional unemployment measures. The withholding tax (bedrijfsvoorheffing / précompte professionnel) scale and the indexed amounts for 2027 have not been published yet: Indexo will add them as soon as they appear, without guessing.
For a single white-collar worker on €3,000 gross in JC 200, the expected indexation of 4.32% (a forecast) would raise net pay from €2,261.33 to about €2,292.28 a month, with the current scales. The reform would reduce their tax on 2027 income by about €27 over the year, with non-indexed parameters.
On 1 January 2027: what has been decided, and what has not yet
Each measure is classified by status. ‘Published’: the text has appeared in the Belgian Official Gazette (Belgisch Staatsblad / Moniteur belge). ‘Not yet published’: the rule exists, but the 2027 amount is not known. ‘Forecast’: a figure announced by a recognised body, not yet official. Indexo presents the measures without commenting on them.
| Measure | What’s changing | Status | Source | Effect at €3,000 gross |
|---|---|---|---|---|
| Indexation for white-collar workers in JC 200 | +4.32% of gross pay, as cents indexation above €4,000 | Forecast | Acerta (secondary source); official in early January | +€30.95 net a month |
| Tax reform, stage for 2027 income | Tax-free amount: €4,990 base (€4,945 in 2026); marital quotient cut to €10,110; supplement for one child: €1,005 base | Published; 2027 indexed amount not yet published | Act of 15 July 2026 (Belgian Official Gazette of 29 July 2026); text: Chamber of Representatives | €27 less tax over the year (with non-indexed parameters) |
| 2027 withholding tax scale | Monthly deduction from pay (Annex III to the Royal Decree implementing the Income Tax Code 1992) | 2027 amount not yet published | FPS Finance, usually at the end of December | Calculation as soon as published |
| 2027 work bonus | Amounts and thresholds of the contribution reduction for low earners | 2027 amount not yet published | NSSO, usually in January | Calculation as soon as published |
| 2027 indexed ceilings | Flexi-job, volunteering, sharing economy and associative work | 2027 amount not yet published | FPS Finance | — |
| Cotisations sociales des indépendants 2027 | Minimum income, ceilings and minimum contribution | 2027 amount not yet published | FPS Social Security, 2027 contribution note | — |
| Pensioners working as employees | Separate taxation at 33% of pay received from 1 January 2027 (2027 income) | Published | Act of 15 July 2026; Claeys & Engels (secondary source) | — |
| Pension reform | Penalty for early retirement, pension bonus, career conditions | Voted, publication to be checked | UNIZO (secondary source) | — |
| Unemployment benefits | Last ends of entitlement under the transitional measures on 1 July 2027 | Published | RTBF (secondary source) | — |
| Social benefits and public sector salaries | 2% indexation after the pivot index is exceeded, expected in November 2026 (public sector salaries: February 2027) | Forecast | Federal Planning Bureau (via L’Avenir) | — |
The tax reform does not have the same effect for everyone. On 2027 income, with non-indexed parameters, a single white-collar worker on €3,000 gross would pay about €27 less tax over the year; a single parent with one child on the same salary, €83; a single-income couple on €3,500 gross, €64 less: the tax-free amount rises for each spouse, and at this salary the marital quotient (about €9,982) stays below the new ceiling of €10,110. The detail, year by year up to 2031, is on the reforms page.
Indexed amounts: 2026 and 2027
| Amount | 2026 | 2027 |
|---|---|---|
| Tax-free amount in withholding tax | €11,170 | Not yet published |
| Employees’ lump-sum expenses (maximum) | €6,070 | Not yet published |
| Work bonus, part A (maximum per month) | €127.54 | Not yet published |
| Annual flexi-job ceiling (non-pensioners) | €18,440 | Not yet published |
| Ceiling for the sharing economy and associative work | €7,890 | Not yet published |
| Self-employed: minimum income for calculation | €17,374.08 | Not yet published |
| Volunteering: annual ceiling | €1,760.83 | Not yet published |
Indexation in other sectors follows each joint committee’s mechanism (date, frequency, ceiling): see Salary indexation.
Calendar of changes 2026-2027
All known changes affecting pay, tax and benefits, from oldest to most recent. Each entry has its own address (the ‘#’ link) so it can be cited. The list is updated before each due date.
2026
- 1 January 2026Unemployment: first ends of entitlement (time limit)Who is affected: Very long-term unemployed (20 years or more) and recipients of integration allowancesPublished in the Belgian Official Gazette Source: Deg & Partners (secondary), RTBF (secondary). #
- 1 January 2026Overtime: 180 hours a year with a withholding tax reduction, in all sectorsWho is affected: Employees who work overtime with an overtime premiumPublished in the Belgian Official Gazette Source: Attentia (secondary), Claeys & Engels (secondary). Indexo tool #
- 2026 incomeTax reform, stage 1 (2026 income): tax-free amount of €11,550, marital quotient reduced to €11,780Who is affected: All taxpayers; the effect shows on the 2027 tax assessment notice (aanslagbiljet / avertissement-extrait de rôle)Published in the Belgian Official Gazette Source: Chamber of Representatives, Wolters Kluwer (secondary), Attentia (secondary). Indexo tool #
- 1 March 2026Unemployment: new entitlements limited to 12 months, extendable to 24 monthsWho is affected: People who lose their job from this date; ends of entitlement for the second wave (8 to 20 years of unemployment)Published in the Belgian Official Gazette Source: Deg & Partners (secondary), RTBF (secondary). #
- 1 April 2026Unemployment: ends of entitlement for the third waveWho is affected: Unemployed for 2 to 8 years, on the flat-rate allowancePublished in the Belgian Official Gazette Source: RTBF (secondary). #
- 1 April 2026Voluntary overtime: 360 hours a year, of which 240 net (gross = net)Who is affected: Private sector employees, with a written agreement (450 and 360 hours in hotels and catering)Published in the Belgian Official Gazette Source: Partena Professional (secondary). Indexo tool #
- 1 June 2026Cents indexation above €4,000 grossWho is affected: Employees and public servants whose gross pay exceeds €4,000 a month, at their next indexationPublished in the Belgian Official Gazette Source: Partena Professional (secondary). Indexo tool #
- 1 July 2026Unemployment: ends of entitlement for the fourth waveWho is affected: Unemployed people who were in the second period on 30 June 2025Published in the Belgian Official Gazette Source: RTBF (secondary). #
- 1 July 2026Flexi-jobs open to all sectors, private and publicWho is affected: Employees working at least four-fifths elsewhere and pensioners, except in excluded sectorsPublished in the Belgian Official Gazette Source: Forum for the Future (Deg & Partners) (secondary). Indexo tool #
- 1 August 2026Fiscal work bonus: 63% of the ‘very low wages’ part (previously 52.54%)Who is affected: Employees whose gross pay does not exceed about €2,940 a monthPublished in the Belgian Official Gazette Source: Attentia (secondary), Claeys & Engels (secondary). Indexo tool #
- 1 November 2026Expected crossing of the pivot index (Planning Bureau forecast)Who is affected: Public servants and benefit recipients (2% indexation afterwards), sectors indexed when the pivot index is crossedForecast Source: Federal Planning Bureau, via L’Avenir (secondary). Indexo tool #
- 21 December 2026Self-employed: new fifth advance payment period (21 December 2026 to 20 February 2027)Who is affected: Self-employed people trading in their own namePublished in the Belgian Official Gazette Source: Claeys & Engels (secondary). Indexo tool #
2027
- 1 January 2027Annual indexation for white-collar workers in JC 200Who is affected: White-collar workers in joint committee 200 (and other sectors indexed in January)Forecast Source: Acerta, via L’Avenir (secondary). Indexo tool #
- 1 January 2027New 2027 withholding tax scaleWho is affected: All employees: the withholding tax deducted each month changes2027 amount not yet published Indexo tool #
- 1 January 20272027 work bonus amountsWho is affected: Low and middle earners2027 amount not yet published Indexo tool #
- 2027 incomeTax reform, stage 2 (2027 income): higher tax-free amount, marital quotient cut to €10,110, higher supplement for childrenWho is affected: All taxpayers; single-income couples (lower marital quotient); parents of one or two childrenPublished in the Belgian Official Gazette Source: Chamber of Representatives, Wolters Kluwer (secondary), Forum for the Future (secondary). Indexo tool #
- 1 January 2027Pensioners working as employees: separate taxation at 33%Who is affected: Pensioners in employment, for pay received from 1 January 2027Published in the Belgian Official Gazette Source: Forum for the Future (Deg & Partners) (secondary), Claeys & Engels (secondary). Indexo tool #
- 1 January 2027Pension reform: penalty for early retirement, new pension bonus, career conditionsWho is affected: People retiring from 2027Voted, publication to be checked Source: VRT NWS (secondary), UNIZO (secondary), FGTB/ABVV (secondary). Indexo tool #
- 1 January 20272027 flexi-job tax ceiling (non-pensioners)Who is affected: Flexi-job workers who are not pensioners2027 amount not yet published Indexo tool #
- 1 January 20272027 self-employed social security contributions (minimum income, ceilings)Who is affected: Self-employed people2027 amount not yet published Indexo tool #
- 1 January 20272027 indexed ceilings: volunteering, sharing economy and associative workWho is affected: Volunteers, people with additional income2027 amount not yet published Indexo tool #
- 1 February 20272% indexation of public sector salaries (forecast)Who is affected: Public service staffForecast Source: Federal Planning Bureau, via L’Avenir (secondary). Indexo tool #
- 1 July 2027Unemployment: last ends of entitlement under the transitional measuresWho is affected: Unemployed people in the first period with at least 5 years of work history (the others between 1 July 2026 and 1 July 2027)Published in the Belgian Official Gazette Source: RTBF (secondary), Deg & Partners (secondary). #
When Indexo updates its amounts
Next full check: early January 2027.
| When | What’s changing | Source checked |
|---|---|---|
| Late December, January | Withholding tax scales, indexed ceilings (flexi-job, volunteering), self-employed contributions | FPS Finance, FPS Social Security, Belgian Official Gazette |
| Every quarter | Contributions and contribution reductions | NSSO administrative instructions |
| At each minimum wage indexation | Work bonus (last revised: 1 September 2026) | NSSO |
| With each new law | Tax and social measures (latest: Act of 15 July 2026) | Belgian Official Gazette |
Your net pay before and after each change
Enter your gross pay, your situation and your joint committee: Indexo calculates your net pay today, then after each known change, with the official rules as soon as they are published. Everything is calculated in your browser; your situation can be kept in the page address.
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Three ways to follow the reforms
- Reforms, year by yearThe approved stages of the tax reform, from 2025 to 2031, applied to your situation.
- Reform sandboxChange the parameters yourself (tax-free amount, brackets, work bonus) 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.
Update log
Each update to the parameters or the calculation is dated here. The ‘Checked on’ column of the parameters table shows the last check, line by line.
9 October 2026
- Basic employer contributions in the private sector: 25% of gross pay (19.88% basic contribution and 5.12% wage moderation contribution), instead of 24.92%. The cost to the employer rises by €2.40 a month for €3,000 gross; for the same gross pay, net pay does not change.
- New pages: Your net pension, Municipal tax, municipality by municipality, Payroll glossary, Cost to the employer and Joint committees.
- For professionals: Recruiters, Pay gap and Advisers.
8 October 2026
- This page lists all known measures for 1 January 2027, with their status (published, not yet published, forecast) and a calendar of changes 2026-2027.
- New tool: your net pay before and after each change, by joint committee.
- New pages: Reforms, year by year, Reform sandbox and The State’s receipt.
7 October 2026
- New site structure: six sections, one page per tool, internal search, guided paths and site map.
- New pages: Proof of accuracy, Open data, Method and sources, From gross to net.
- New page Tax refund 2027.
2 October 2026
- Extended job search, tolerant of typos, feminine forms and plurals.
- New situations explained, with links: PCSW beneficiary, incapacity for work, apprenticeship, temporary unemployment, time credit and thematic leave.
- Unemployment: the time limit on benefits, in force since 1 March 2026, is taken into account.
- Volunteering 2026: €44.02 a day and €1,760.83 a year (€3,233.91 for certain activities).
- Students: hour limits to keep family allowances, by Region.
- New: comparison of two job offers, useful links, ‘Report an error’ button.
- New benefits included: eco vouchers, telework and bicycle allowances, CLA 90 bonus, computer and phone.
- Tax reductions in the annual settlement: pension savings, childcare, donations.
- Public sector: holiday pay and end-of-year allowance estimated in the annual view.
- Family allowances, ‘What if…?’ block (illness, unemployment), next indexation, comparison with a company.
- Cross-border workers working in Belgium: full calculation.
- One page per job, and a sitemap.
1 October 2026
- Work bonus: amounts in force since 1 September 2026.
- Fiscal work bonus: 63% of part B since 1 August 2026.
- Personal income tax reform (Act of 15 July 2026): included in the estimated final tax.
Frequently asked questions
When will the 2027 withholding tax scale be known?
FPS Finance publishes the new scale (Annex III to the Royal Decree implementing the Income Tax Code 1992) by Royal Decree, usually at the end of December. The work bonus amounts follow in the NSSO instructions. This page and the tool include them as soon as they are published; until then, they show ‘not yet published’.
Does the tax reform change my net pay in January 2027?
It lowers the tax for the year: higher tax-free amount (€4,990 basic amount for 2027 income), higher supplements for children, marital quotient reduced to €10,110. On the payslip, the effect only shows if the 2027 withholding tax scale takes it into account; otherwise, it comes with the 2028 tax assessment notice. The first step (2026 income) only changed withholding tax for pay received from 1 November 2026 (Royal Decree of 27 September 2026): for the rest of the year, it will show in the 2027 tax assessment notice.
When will the official January 2027 indexation percentage be known?
For white-collar workers in JC 200, the percentage is calculated from the smoothed health index for November and December 2026, published by Statbel at the end of December. Social secretariats announce it in the first days of January. Until then, 4.32% is a forecast.
Will my net pay rise as much as my gross pay?
No. Indexation raises gross pay, but part of it goes to contributions and withholding tax, and the work bonus may fall. For €3,000 gross, an indexation of 4.32% adds about €30.95 net a month for a single white-collar worker, with the current scales.
How can I be told about changes?
Come back to this page: it is updated with every official publication, and each calendar entry has its own link. The tool offers to add a reminder to your calendar (.ics file) to check your January payslip. Nothing is sent: no account, no cookie.
What next?
- Reforms, year by yearYour tax and net pay from 2025 to 2031, step by step.
- Salary indexationYour sector’s mechanism and its effect on your net pay.
- Tax refund 2027What you will get back or pay on your 2026 income.
- Method and sourcesThe parameters in force and their sources.
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.
- 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 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).
- Arizona : ce qui est voté est voté. Quelles sont les réformes désormais verrouillées ? (10 November 2025), Deg & Partners (secondary source).
- Limitation dans le temps des allocations de chômage : qui sera exclu et quand ? (28 October 2025, updated on 31 March 2026), RTBF (secondary source).
- La Chambre adopte la réforme des pensions (29 May 2026), VRT NWS (secondary source).
- Pensioenhervorming 2027 (27 August 2026), UNIZO (secondary source).
- Flexi-jobs généralisés : le mode d’emploi complet (6 July 2026), Forum for the Future (Deg & Partners) (secondary source).
- Les salaires augmentent en octobre dans neuf secteurs (29 September 2026); JC 200: 4.32% expected in January 2027, Acerta, via L’Avenir (secondary source). Cross-checked with: La DH, 7 October 2026.
- Inflation forecast of 6 October 2026: 3.7% in 2026 and in 2027, pivot index exceeded in November 2026 and in April 2027, Federal Planning Bureau, via L’Avenir (secondary source). Cross-checked with: Planning Bureau page ‘Consumer Price Index – Inflation forecasts [06/10/2026]’ (not accessible to Indexo).
- 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’.
- Voluntary overtime: new Act published, retroactive to 1 April 2026, Partena Professional (secondary source).
- Calcul du précompte professionnel : annexe III de l’AR/CIR 92 et formule-clé 2026, FPS Finance.
- Income Tax Code: exemption for flexi-wages, ceiling of €18,440 in 2026, Fisconetplus (FPS Finance). Cross-checked with: Deg & Partners and Securex.
- Cotisations sociales des indépendants 2026, FPS Social Security.
- Circulaire 2026/C/20 : indemnités des volontaires pour les revenus 2026, Fisconetplus (FPS Finance). Cross-checked with: Securex and UCM.