From the November 2026 salary, your employer works out the withholding tax (bedrijfsvoorheffing / précompte professionnel) with new amounts. For most employees net pay goes up by a few euros a month. For one-earner couples on a high salary it goes down a little.
What changes?
The amounts used to work out the withholding tax, per year:
| Amount | Until October 2026 | From November 2026 |
|---|---|---|
| Tax-free amount | €11,170 | €11,550 |
| Marital quotient, maximum | €13,790 | €11,780 |
| Reduction for 1 dependent child | €624 | €684 |
| Reduction for 2 dependent children | €1,656 | €1,644 |
| Reduction for 3 dependent children | €4,404 | €4,344 |
| Single parent reduction | €624 | €636 |
The withholding scale, the social security contribution (RSZ / ONSS), the work bonus and the special social security contribution stay the same.
What does it mean for you?
Examples for an employee (bediende), net pay per month:
| Situation | Gross | September–October | From November | Difference |
|---|---|---|---|---|
| Single, no children | €3,500 | €2,400.40 | €2,408.87 | +€8.47 |
| Single, 2 children | €3,500 | €2,538.40 | €2,545.87 | +€7.47 |
| Single parent, 1 child | €2,500 | €2,279.62 | €2,294.09 | +€14.47 |
| Partner with income, 1 child | €3,500 | €2,448.29 | €2,461.76 | +€13.47 |
| Partner without income | €3,500 | €2,771.62 | €2,788.56 | +€16.94 |
| Partner without income | €6,000 | €3,990.54 | €3,971.63 | −€18.91 |
For a one-earner couple on a high salary net pay goes down, because the marital quotient is lower: less of the salary can be moved to the partner without income. On a lower salary the higher tax-free amount weighs more.
Is this my final tax?
No. The withholding tax is an advance. Your actual personal income tax follows from your tax return, including the municipal tax: you then get money back or pay extra. Enter your own salary, household and children in the calculator and pick the period to compare both months.