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Netherlands vs Belgium
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇳🇱 Netherlands
vs
🇧🇪 Belgium
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
9.32–49.5%
Box 3 reform: actual returns taxed (not deemed)
No change
25–45%
Arizona reform reducing top rate; lower brackets widened
-5.0pp vs 2025

VAT / GST / Sales Tax

VAT / GST / Sales Tax
9–21%
Reduced 9% rate under review
No change
6–21%
Some reduced rates restructured under reform
No change

Corporate Tax Rate

Corporate Tax Rate
19–25.8%
Stable; Pillar Two global minimum tax applies
No change
25%
25% maintained; IP box regime continues
No change

Capital Gains Tax

Capital Gains Tax
~38%
Box 3 new regime: actual return basis
No change
10–33%
New flat 10% CGT on financial assets in reform
No change

Social Security & Payroll

Social Security / Payroll
~28%
AOW/WW/WIA contributions ceiling raised
+0.4pp vs 2025
~46%
Reform targets reducing employer contributions over time
-2.0pp vs 2025
State, Regional & Local Taxes

🇳🇱 NetherlandsMunicipal & Water Board Taxes

The Netherlands is a unitary state — income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.

🇧🇪 BelgiumRegional & Municipal Income Taxes

Belgium's 3 regions (Flanders, Wallonia, Brussels) and 589 municipalities each add centimes additionnelles (additional centimes) to federal income tax. Municipal rates range from 0% to 9.5% of federal income tax, averaging ~7%. Flanders, Wallonia, and Brussels have differing property tax (précompte immobilier) rates and housing policy incentives. The withholding tax on investment income (précompte mobilier) is federal at 30%. Belgium has no inheritance tax at federal level — it's regional.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Netherlands vs Belgium: Key Tax Differences (2026)

💰 Income Tax: 🇳🇱 Netherlands has a higher top income tax rate (9.32–49.5% vs 25–45%). 🇧🇪 Belgium is more favourable for high earners.

🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (9–21% vs 6–21%).

🏢 Corporate Tax: 🇧🇪 Belgium offers a lower corporate rate (25% vs 25.8%), which can influence business location decisions.

📈 Capital Gains: 🇧🇪 Belgium taxes investment gains at a lower rate (33% vs 38%), benefiting investors.

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All 🇳🇱 Netherlands comparisons →All 🇧🇪 Belgium comparisons →