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What is the income tax schedule?

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

The scale is used for tax purposes.

It has several tranches according to the family quotient.

2020 income scale

Progressive scale for 2020 income

Slices

Tax rate to be applied on the corresponding installment

(or marginal tax bracket)

Until €10,064

0%

From €10,065 to  €25,659

11%

From  €25,660 to   €73,369

30%

From   €73,370 to €157,806

41%

More than €157,807

45%

Example of a single person ::

A single person (single-family) whose taxable net income is €30,000without any reduction or deduction.

Its family quotient is €30,000..

For the calculation of his tax:

  • Until €10,064 :: €0
  • From €10,065 to   €25,659 :: ( €25,659 - €10,065) × 11% = €15,594× 11% = €1,715.34
  • From €25,660 to €30,000 :: ( €30,000 - €25,660 ) x 30% = €4,340 × 30% = €1,302

The marginal tax rate (MIT) of this single person is 30%, because his family quotient puts him in this bracket. But all his income is not taxed at 30%..

Its gross tax is: €0 + €1,715.34 + €1,302 = €3,017.34..

This tax must then be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 1 since it is a single person.

His gross tax will therefore be €3,017.34..

Example of a couple ::

A married couple without children (2-unit household) who received a taxable net income of €60,000..

Its family quotient is €60,000/ 2 = €30,000..

For the calculation of his tax:

  • Until €10,064 :: €0
  • From €10,065 to   €25,659 :: ( €25,659 - €10,065) × 11% = €15,594× 11% = €1,715.34
  • From €25,660 to €30,000 :: ( €30,000 - €25,660 ) x 30% = €4,340 × 30% = €1,302

The gross tax of each member of the couple is: €0 + €1,715.34 + €1,302 = €3,017.34..

This tax must then be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 2 since it is a couple.

The couple will therefore have to pay a €3,017.34 * 2or €6,034.68..

The marginal tax rate (MIT) for this couple is 30%, because his family quotient puts him in this bracket. But all his income is not taxed at 30%..

2019 income scale

Progressive scale for 2019 income

Slices

Tax rate to be applied on the corresponding installment

(or marginal tax bracket)

Until €10,064

0%

From €10,065 to  €27,794

14%

From €27,795 to €74,517

30%

From €74,518 to €157,806

41%

More than €157,807

45%

Example of a single person ::

A single person (single-family) whose taxable net income is €30,000without any reduction or deduction.

Its family quotient is €30,000..

For the calculation of his tax:

  • Until €10,064 :: €0
  • From €10,065 to €27,794 :: ( €27,794 - €10,065) x 14% = €17,729 x 14% = €2,482.06
  • From €27,795 to €30,000 :: ( €30,000 - €27,795) x 30% = €2,205 x 30% = €661,50

The marginal tax rate (MIT) of this single person is 30%, because his family quotient puts him in this bracket. But all his income is not taxed at 30%..

Its gross tax is: €0 + €2,482.06 + €661,50 = €3,143.56..

This tax must then be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 1 since it is a single person.

His gross tax will therefore be €3,143.56..

Example of a couple ::

A married couple without children (2-unit household) who received a taxable net income of €60,000..

Its family quotient is €60,000/ 2 = €30,000..

For the calculation of his tax:

  • Until €10,064 :: €0
  • From €10,065 to €27,794 :: ( €27,794 - €10,065) x 14% = €17,729 x 14% = €2,482.06
  • From €27,795 to €30,000 :: ( €30,000 - €27,794) x 30% = €2,205 x 30% = €661,50

The gross tax of each member of the couple is: €0 + €2,482.06 + €661,50 = €3,143.56..

This tax must then be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 2 since it is a couple.

The couple will therefore have to pay a €3,143.56* 2or €6,287.12..

The marginal tax rate (MIT) for this couple is 30%, because his family quotient puts him in this bracket. But all his income is not taxed at 30%..

  Warning : the scale is only one element of the calculation. See this page for determine your family quotient and calculate your tax..