Wage withholding tax scales as applicable for income year 2015


The Royal Decree of 10 December 2014 containing the wage withholding tax scales for income year 2015 was published in the Belgian Official Gazette of 16 December 2014.

These updated withholding tax scales are applicable to income that is paid or attributed to resident and non-resident taxpayers of Belgium as from 1 January 2015.

In principle, the increase in lump-sum business expenses (as included in the draft Program Law, currently pending approval from the Federal Parliament), which as of January 2015 will result in a higher net income for employees and has already received a lot of media coverage, should be partially implemented in the new tax scales. Full implementation should be achieved as of January 2016.

The Royal Decree can be found via the following links:

Dutch version – Royal Decree 10 December 2014 (NL)

French version – Royal Decree 10 December 2014 (FR)