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Personal income tax (2018)

Rates (income year 2018) (1)

Income (€) Rate (2)
   
0 - 12.990,00 25%
12.990,00 - 22.290,00 40%
22.290,00 - 39.660,00 45%
more than 39.660,00 50%

(1)

- Zero-bracket amount : €7.430,00 for each taxpayer

- Additional tax-free allowance for dependent children:

1 child : €1.580,00

2 children : €4.060,00

3 children : €9.110,00

4 children : €14.730,00

(2)
+ Municipal tax

 

Computation of the tax (income year 2018)

Standard business deduction  
A. Remuneration of employees (€) 30% max. €4.720,00
B. Directors remuneration (€) 3% max. €2.490,00
C. Business profits (€) 30% max. €4.720,00
D. Profits from professions (€)  
0 - 6.000,00 28,7%
6.000 - 11.910,00 10%
11.910,00 - 19.830,00 5%
More than 19.830,00 3% max. €4.150,00
Marital quotient max. €10.720,00

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Jos Goubert
Director

Tax Knowledge Dept.
Brussels

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