Personal income tax (PIT) - top statutory and marginal tax rate — Top in Belgium
Belgium: Personal income tax (PIT) - top statutory and marginal tax rate — Top was 1.03 Factor of average annual wage in 2025. ▼ Falling
Personal income tax (PIT) - top statutory and marginal tax rate — Top in Belgium, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Factor of average annual wage.
Analysis
The most recent figure for personal income tax (pit) - top statutory and marginal tax rate — top in Belgium is 1.03 Factor of average annual wage, measured in 2025.
The figure is down 0.1% on the previous year and up 0.3% over ten years.
Over the whole period, personal income tax (pit) - top statutory and marginal tax rate — top in Belgium peaked at 2.33 Factor of average annual wage in 2000 and was at its lowest, 0.9812 Factor of average annual wage, in 2011.
That places Belgium 28th out of 29 countries with data for 2025, putting it in the bottom quarter.
The long-run direction has been consistently falling across the 26 years of available data.
Personal income tax (PIT) - top statutory and marginal tax rate — Top in Belgium, year by year
| Year | Factor of average annual wage | Change |
|---|---|---|
| 2000 | 2.33 Factor of average annual wage | — |
| 2001 | 2.28 Factor of average annual wage | -1.9% |
| 2002 | 1.56 Factor of average annual wage | -31.6% |
| 2003 | 1.07 Factor of average annual wage | -31.7% |
| 2004 | 1.05 Factor of average annual wage | -1.4% |
| 2005 | 1.04 Factor of average annual wage | -0.6% |
| 2006 | 1.05 Factor of average annual wage | +0.2% |
| 2007 | 1.04 Factor of average annual wage | -0.6% |
| 2008 | 1.01 Factor of average annual wage | -3.3% |
| 2009 | 1.02 Factor of average annual wage | +1.1% |
| 2010 | 0.9876 Factor of average annual wage | -2.9% |
| 2011 | 0.9812 Factor of average annual wage | -0.6% |
| 2012 | 0.9882 Factor of average annual wage | +0.7% |
| 2013 | 1.01 Factor of average annual wage | +2.1% |
| 2014 | 1.59 Factor of average annual wage | +57.7% |
| 2015 | 1.03 Factor of average annual wage | -35.6% |
| 2016 | 1.05 Factor of average annual wage | +2.0% |
| 2017 | 1.04 Factor of average annual wage | -0.2% |
| 2018 | 1.05 Factor of average annual wage | +0.5% |
| 2019 | 1.05 Factor of average annual wage | -0.3% |
| 2020 | 1.05 Factor of average annual wage | +0.4% |
| 2021 | 1.04 Factor of average annual wage | -1.3% |
| 2022 | 0.9909 Factor of average annual wage | -4.5% |
| 2023 | 1.01 Factor of average annual wage | +2.4% |
| 2024 | 1.03 Factor of average annual wage | +1.5% |
| 2025 | 1.03 Factor of average annual wage | -0.1% |
Belgium compared with similar countries
- Belgium's 1.03 Factor of average annual wage is below the median for high income countries, which is 2.87 Factor of average annual wage, 36% of the median. (27 countries reporting)
- Belgium's 1.03 Factor of average annual wage is below the median for Europe & Central Asia, which is 2.24 Factor of average annual wage, 46% of the median. (19 countries reporting)
Biggest year-on-year movements
Years where Personal income tax (PIT) - top statutory and marginal tax rate — Top in Belgium changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.
| Year | Change | From | To |
|---|---|---|---|
| 2014 | +57.7% | 1.01 Factor of average annual wage | 1.59 Factor of average annual wage |
| 2015 | -35.6% | 1.59 Factor of average annual wage | 1.03 Factor of average annual wage |
| 2002 | -31.6% | 2.28 Factor of average annual wage | 1.56 Factor of average annual wage |
| 2003 | -31.7% | 1.56 Factor of average annual wage | 1.07 Factor of average annual wage |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 1.34 Factor of average annual wage | 1.01 Factor of average annual wage | 2.33 Factor of average annual wage | 10 |
| 2010s | 1.08 Factor of average annual wage | 0.9812 Factor of average annual wage | 1.59 Factor of average annual wage | 10 |
| 2020s | 1.03 Factor of average annual wage | 0.9909 Factor of average annual wage | 1.05 Factor of average annual wage | 6 |
Countries ranked near Belgium
More economy & growth data for Belgium
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.04 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.25 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps -19.31 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit -0.0266 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita -1,617 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled -28.79 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 30.39 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit -0.0397 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita -2,411 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 33.22 % change on previous year (2025)
Frequently asked questions
- What is personal income tax (pit) - top statutory and marginal tax rate — top in Belgium?
- Personal income tax (pit) - top statutory and marginal tax rate — top in Belgium was 1.03 Factor of average annual wage in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Belgium?
- The highest recorded value was 2.33 Factor of average annual wage in 2000.
- What is the lowest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Belgium?
- The lowest recorded value was 0.9812 Factor of average annual wage in 2011.
- How does Belgium rank for personal income tax (pit) - top statutory and marginal tax rate — top?
- Belgium ranks 28th out of 29 countries with data for 2025.
- Is personal income tax (pit) - top statutory and marginal tax rate — top rising or falling in Belgium?
- Over the last ten years it is up 0.3%. The long-run trend across the full record is falling.
- Where does this Belgium data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid updates them automatically from the source API.
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About this data
A single person without dependants based on the earnings level where the top statutory personal income tax rate first applies. The marginal tax rates are derived on the basis of a unit increase in gross wage earnings at the threshold. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household