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What is the benchmark tax income?

Verified 04 décembre 2020 - Directorate for Legal and Administrative Information (Prime Minister)

The tax reference income takes into account all the income of a household, whether taxable or not.

It determines whether you are eligible for certain social benefits (e.g. college scholarships, social housing).

It is also used for certain tax benefits (for example, local tax exemptions).

The benchmark tax revenue is calculated by the government, based on several elements.

For example:

  • Income of the year (salaries, retirement pensions, land income, various pensions...) from which certain allowances are removed (10% on wages and pensions or real costs) = Total gross income
  • Total gross income from which deductible expenses (maintenance, retirement savings) = Net income
  • Net income special allowances (for elderly or disabled persons...) = Taxable net income

To get benchmark tax income, the following should be added:

  • Certain tax-exempt income (example: remuneration of an employee posted abroad) or subject to a levy (e.g.: income from movable capital)
  • Some discounts and deductible expenses (e.g. 40 % dividend reduction)

  FYI : your reference tax income is on the first page of your last income tax notice in the "Your references" box.