The calculator

Enter your monthly gross and your family situation. The calculation updates live and shows the breakdown of each item (ONSS, personal income tax, employment bonus, special contribution).

💼 Your salary

The gross amount shown on your payslip or contract.
≈ 92% of gross, paid in June/July.

👨‍👩‍👧 Family situation

Activates the marital quotient — additional tax-exempt allowance.
Increases the tax-exempt allowance (1 child = +€1,850 · 2 = +€4,760 · 3 = +€10,660).

🍕 Fringe benefits

Employer share exempt up to €6.91/day.
Exempt up to €250/year.

ℹ️ Good to know

The calculation uses simplified 2026 personal income tax brackets. Accuracy is ±2-3% vs your actual payslip (which depends on your employer's payroll software and precise parameters such as your municipality, seniority, etc.).

💰 Your results

Monthly net
—
Smoothed over 12 months
Annual net
—
With 13th + holiday pay
Total net (+ fringe benefits)
—
Incl. meal + eco-vouchers
Net / gross ratio
—
Monthly

📊 From gross to net — monthly breakdown

🔍 Calculation details

Total annual gross—
Monthly ONSS (13.07%)—
Annual ONSS—
Flat-rate professional expenses—
Net taxable income—
Tax-exempt allowance—
Annual personal income tax—
Monthly personal income tax (approx.)—
Special social security contribution—
Employment bonus (annual)—
Effective tax rate—

🍱 Fringe benefits

Meal vouchers (annual net value)—
Annual eco-vouchers—
—

How it works, from gross to net

1
ONSS — Social security contributions 13.07% of gross is withheld first. These contributions fund your social security (unemployment, pension, sickness, disability).
2
Flat-rate professional expenses The State automatically deducts 30% of your taxable income (capped at ~€5,750/year in 2026) before calculating the tax — no receipts required.
3
Professional withholding tax — Personal income tax Calculated by brackets: 25% up to €15,820, then 40%, 45%, 50%. The tax-exempt allowance (~€10,570 base) is not taxed. Children increase this allowance.
4
Special social security contribution Small annual contribution (€0 to €430) depending on your taxable income. Often forgotten in DIY calculations.
5
Employment bonus For low salaries (≤ €3,320 gross/month), a reduction of the withholding tax can reach €272/month. That's what makes the net/gross ratio very favourable for modest incomes.
💡 The marginal rate catches everyone out

On your last gross euro, you pay 50% tax + 13.07% ONSS = more than 60% in direct deductions as soon as you exceed €48,320 of annual taxable income (~€5,200 gross/month). That's why a €300 gross raise turns into only ~€120 net.

How to optimise legally?

1
Maximise fringe benefits Meal vouchers (~€70/month net), eco-vouchers (€250/year), hospitalisation insurance, business phone/laptop. These benefits are exempt or lightly taxed — that's pure net.
2
Pension savings Up to 30% tax reduction on €1,050/year (or 25% on €1,350). Direct tax saving.
3
Cafeteria plan Convert part of the gross into benefits (car, insurance, IT) instead of salary taxed at 50%.
4
Actual professional expenses If you declare more than the flat rate (long car commute, home office), you can lower your taxable income.

The assumptions behind the calculation

ItemMethod
ONSS13.07% of annual gross (white-collar). For a blue-collar worker: ~13.07% + 0.5-1% depending on the sector.
Professional expensesFlat rate 30%, capped at €5,750/year (2026 estimate).
2026 personal income tax brackets25% (€0-15,820) · 40% (€15,820-27,920) · 45% (€27,920-48,320) · 50% (above).
Tax-exempt allowance€10,570 base + €1,850 spouse without income + progressive supplements for children.
Employment bonusLinear degressive: €272/month for gross ≤ €2,178, €0 at €3,320.
13th month & holiday payIncluded in the total annual gross before ONSS and personal income tax calculation.
Meal vouchersEmployer share (max €6.91/day) considered net of tax — which is the case in practice.
⚠️ What this calculation does not cover

The tool does not cover: specific deductions (service vouchers, childcare, regional mortgage loan), particular blue-collar vs white-collar contributions, municipal tax (additional 6-9%), specific tax regimes (researchers, expats), nor the withholding tax calculated at the joint committee level. For the exact figure to 0.1% accuracy, look at your payslip or use the official simulator from the Federal Public Service Finance.

🎯 Employee vs self-employed — who earns more net?

The guide compares the two statuses at equivalent income. Spoiler: the answer is not obvious.

Compare →
🕐 Last updated: May 2026 — Personal income tax brackets indexed. ±2-3% accuracy vs actual payslip.

Official sources

FPS Finance — Official simulator
Social security — Contributions
ONSS — Employer/employee contributions