What is Payroll Withholding Tax (Belgium)?
Payroll withholding tax (précompte professionnel / bedrijfsvoorheffing) is the income tax an employer deducts from wages each month and pays to FPS Finance. Returns are filed monthly through the Tax For All (TFA) portal.
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Current Rate (Monthly, due by the end of the month after the payroll month)
Varies by salary and personal situation. Federal brackets for 2026 are 25%, 40%, 45% and 50%.
Example
Payroll for March is reported and paid by 30 April. The same rule gives 31 May for April payroll.
How Payroll Withholding Tax (Belgium) works in Belgium
Employers deduct withholding tax from pay and file a monthly return through the TFA portal. The return and the payment are due by the end of the month following the payroll month.
Personal income tax for the 2026 income year uses four federal brackets on net taxable income: 25% up to €16,720, 40% from €16,720 to €29,510, 45% from €29,510 to €51,070, and 50% above €51,070. A basic tax-free allowance of €11,180 applies and is indexed each year. Regional, local and crisis taxes come on top.
Related terms
The ONSS (Office National de Sécurité Sociale) or RSZ (Rijksdienst voor Sociale Zekerheid) is the National Social Security Office. It collects employee and employer social security contributions in Belgium every quarter.
The DmfA (multifunctional declaration) is the quarterly return Belgian employers send to the ONSS/RSZ, reporting pay and working time for every employee. The ONSS uses it to calculate the contributions due.
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