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What's the tax scale on income?

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

Income tax: 2023 2022 income tax return

Published on 1 January 2023

This page is updated for the 2022 tax return.

However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.

The scale is used to calculate your tax.

It is progressive. It has several income brackets, each of which has a different tax rate, which varies by 0 to 45%.

To apply the tax scale to your taxable income, consider the family quotient, which depends on your situation and the number of people in your tax home.

Please note

The tax scale is set every year. For example, the 2023 scale (applicable to 2022 revenues) is fixed by the Finance Act for 2023.

In image

Income tax: tax brackets and rates in 2022
The 2023 income tax for 2022 is calculated on the basis of 5 tax brackets (0-45%). For a single person (1 share) with a taxable income of €30,000, the tax payable is €2,593.71. - Income tax: tax brackets and rates in 2022 - plus de détails dans le texte suivant l’infographie

Income tax: tax brackets and rates in 2022

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Income tax: tax brackets and rates in 2022 - plus de détails dans le texte suivant l’infographie
Crédits: Service Public (DILA)Infographie - Income tax: tax brackets and rates in 2022

Income tax

2023 tax rates and bands

Your tax is calculated in instalments, based on the amount of your income. Each bracket corresponds to a tax rate (0-45%). If your annual income exceeds that of tranche 1 (€10,777), it will be covered by several successive instalments, as explained in the example.

Slices for 1 share of family quotient:

- Up to €10,777 (tranche 1): 0% tax rate

- From €10,778 to €27,478 (tranche 2): tax rate of 11%

- From €27,479 to €78,570 (tranche 3): tax rate of 30%

- From €78,571 to €168,994 (tranche 4): tax rate of 41%

- More than €168,994 (tranche 5): tax rate of 45%

Example of calculation for 1 share of family quotient:

A single person (1 share) whose net taxable annual income is € 30,000, the calculation of his tax is as follows:

- Up to €10,777 (tranche 1): €0

- From 10 778 € to 27 478 € (tranche 2): 1 837,11 €

- From €27,479 to €30,000 (tranche 3): €756.60

Total amount of tax: € 2,593.71, or 8.64% of its taxable net income.

To know: If your tax home has more than one person, the tax calculation takes this into account when determining your share number. This is the family quotient. This mechanism has an impact on the amount of your tax. In particular, it reduces the tax burden on families with children.

Tableau - 2022 Revenue Progressive Scale

Revenue bands

Income Tax Rate

Up to €10,777

0

From €10,778 to  €27,478

11%

From  €27,479 to  €78,570

30%

From  €78,571 to €168,994

41%

More than €168,994

45%

Here are some examples of calculation:

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For a single

For single (single unit household) with taxable net income of €30,000, without any reduction or deduction.

Its family quotient is €30,000.

For the calculation of his tax:

  • Up to €10,777 :: 0
  • From €10,778 to  €27,478 :(€27,478 - €10,777) 11% = €16,701 × 11% = €1,837.11
  • From €27,479 to €30,000 :(€30,000 - €27,478) x 30% = €2,522 × 30% = €756.60

Its gross tax is: €0 + €1,837.11 + €756.60 = €2,593.71.

This taxpayer's marginal tax rate (MTR) is 30%, because its family quotient puts it in this bracket. But not all of its income is taxed on 30%.

For a married or married couple without a child

For married or married couple without children (2 unit household) with a taxable net income of €60,000.

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

For the calculation of his tax:

  • Up to €10,777 :: 0
  • From €10,778 to   €27,478 :(€27,478 - €10,777) 11% = €16,701 × 11% = €1,837.11
  • From €27,479 to €30,000 :(€30,000 - €27,478) x 30% = €2,522 × 30% = €756.60

The gross tax of each member of the couple is: €0 + €1,837.11 + €756.60 = €2,593.71.

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 married or married couple.

The couple will therefore have to pay a tax €2,593.71 × 2either €5,187.42.

The marginal tax rate (MTR) for this couple is 30%, because its family quotient puts it in this bracket. But not all of its income is taxed on 30%.

For a married or married couple with 2 children

For a married or married couple with 2 children (3 units, 1 share for each parent and 1 half share for each child) with a taxable net income of €60,000.

Its family quotient is €60,000 :: 3 = €20,000.

For the calculation of his tax:

  • Up to €10,777 :: 0
  • From €10,778 to €20,000 :(€20,000 - €10,777) x 11% = €9,223× 11% = €1,014.53

This tax must then be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 3 since it is a married or married couple with 2 children.

The gross family tax is: €1,014.53 x 3either €3,043.59

The marginal tax rate (MTR) for this family is 11%, because its family quotient puts it in this bracket. But not all of its income is taxed on 11%.

For a single parent with 2 children

For one isolated parent with 2 children (2.5 units, 1 share for the parent, 1 half share for each child and 1 additional half share as a single parent) with a taxable net income of €30,000.

Its family quotient is €30,000 :: 2.5 = €12,000.

  • Up to €10,777 :: 0
  • From €10,778 to  €12,000 :(€12,000 - €10,777) x 11% = €1,223 x 11% = €134.53

This tax must then be multiplied by the number of shares in the tax household. In this example, it will be multiplied by 2.5 since it is an isolated parent with 2 children.

Note : the tax benefit is divided by two in the case of alternate residence.

The gross family tax is: €134.53 x 2.5either €336.32.

The marginal tax rate (MTR) for this family is 11%, because its family quotient puts it in this bracket. But not all of its income is taxed on 11%.

Warning  

the scale is only one element of the calculation of income tax. You can estimate your tax payable using the Tax Services Simulator.

Calculation simulator for 2022: 2021 income tax

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