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HEAD-TO-HEAD TAX COMPARISON · 2026

COUNTRY A Australia VS COUNTRY B Belgium

Side-by-side analysis of income tax, effective rates, and take-home pay for Australia and Belgium in 2026.

Daniel · CountryTaxCalc Updated June 2026 Tax Comparison 2026
Calculate your take-home → See all comparisons →
OVERVIEW
Australia taxes significantly less than Belgium at every income level. At €90,000, an Australian earner pays €25,900 in total deductions versus €47,600 in Belgium — a €21,700 annual difference. Belgium's 13.07% employee social security, income tax up to 50%, and communal tax averaging 7% combine to produce one of the world's highest effective tax rates on employment income.
Section 01

The Big Picture

Top-line rates and effective take-home for a typical earner — including income tax, social contributions, and applicable surcharges.
🇦🇺
COUNTRY A
Australia
TAX RATE
45%
Top Tax Rate
FY2025-26: 0%/19%/32.5%/37%/45% + 2% Medicare Levy; no employee SS (super = employer contribution)
🇧🇪
COUNTRY B
Belgium
TAX RATE
~57%
Top Combined Rate
Income tax up to 50% + communal tax ~7% + employee SS 13.07%; one of Europe's highest effective tax burdens
TYPICAL ANNUAL DIFFERENCE
Moving from Belgium → Australia at €90,000
€21,700
That's €1,808 back in your pocket
Section 02

Tax Savings by Income Level

Net take-home after all income tax, social contributions, and surcharges — for a single employee with no dependents.
GROSS INCOME
🇦🇺 AU TAX
🇧🇪 BE TAX
SAVINGS
10-YEAR
€30,000
€4,700
€9,100
€4,400 cheaper in AU
€44,000
€60,000
€15,100
€27,700
€12,600 cheaper in AU
€126,000
€90,000
€25,900
€47,600
€21,700 cheaper in AU
€217,000
€150,000
€52,300
€76,000
€23,700 cheaper in AU
€237,000
💡

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🇦🇺

Australia Pros & Cons

+ PROS
  • Broad 32.5% middle bracket: AUD 45,001–AUD 135,000 (~€26,600–€79,800) taxed at just 32.5% — most professional salaries sit entirely in this bracket, well below Belgium's combined 50%+ effective rate at the same income levels
  • No employee social security deduction: Australia's superannuation guarantee (11.5%) is paid by employers on top of gross salary — take-home pay is not reduced. Belgium's 13.07% employee SS is a direct deduction from every pay packet from the first euro of earnings
  • CGT 50% discount: assets held 12+ months qualify for a 50% discount on capital gains before income tax — effective CGT rate at top marginal rate is 22.5%. Belgium has no capital gains tax on private individuals' listed share sales
  • Superannuation (11.5% employer-paid): compulsory retirement savings go into an individually owned fund, fully portable. At €90,000 salary, employer super contributions add ~€10,350/year in retirement wealth on top of take-home pay — not visible in tax comparisons but a significant total compensation advantage
− CONS
  • FY2025-26 rates — update required July 2026: Australia's financial year ends June 30. FY2026-27 income tax brackets take effect July 1, 2026 — verify at ato.gov.au after that date
  • Medicare Levy Surcharge: earners above AUD 90,000 (~€53,000) without private hospital cover pay an additional 1%–1.5% on top of the standard 2% Medicare Levy — total up to 3.5%
  • No free university education: Australian universities charge tuition (HECS-HELP deferred loan available). Belgian universities charge low to moderate fees (€400–€900/year at public universities) with heavily subsidised higher education
  • Distance from Europe: for Belgians considering a move to Australia, the geographic distance adds significant travel costs and complicates family ties — a real non-tax factor in relocation decisions
🇧🇪

Belgium Pros & Cons

+ PROS
  • No capital gains tax on private listed share sales: Belgium has no CGT on gains from individual investors' listed share portfolios — a significant advantage for investors with large equity holdings, despite the 30% withholding tax (roerende voorheffing) on dividends
  • Free or near-free university education: Belgian universities charge nominal registration fees (€400–€900/year) for most programmes — compared to Australian HECS debts of AUD 30,000–80,000 for most degrees, Belgium's education subsidy is substantial lifetime value
  • Expat special regime: Belgium offers a new Special Tax Status for expatriates since 2022 — a 30% tax-free allowance on salary (capped at €90,000 exclusion) for qualifying foreign professionals assigned to Belgium by a foreign employer. Provides relief at high incomes for eligible international assignees
  • EU freedom of movement: Belgian residents can work, retire, and receive healthcare across 27 EU countries without visa requirements — a major lifestyle advantage over Australia's immigration-based framework
− CONS
  • 13.07% employee social security: Belgium's employee SS contribution applies from the first euro of earnings with no ceiling on the general rate — at €90,000, this alone adds ~€11,763 in deductions before income tax is applied
  • Income tax up to 50% + communal tax: Belgium's income tax reaches 50% above €46,440, and a communal tax (gemeentebelasting / taxe communale) of 6%–9% of income tax applies depending on municipality — effectively adding 3%–4.5% to the marginal rate
  • Effective rate among Europe's highest: Belgium's combined effective rate at €90,000 (~53%) is higher than Germany, France, Sweden, and comparable only to Denmark at that income level — the total employment cost in Belgium is one of the heaviest in the OECD
  • Complex tax return: Belgian income tax returns require detailed declarations of professional expenses, property income, and investment income — typically requiring professional assistance (belastingconsulent / conseiller fiscal)
FAQ

Frequently Asked Questions

Is Australia or Belgium cheaper for income taxes?

Australia is cheaper at every income level — and by a large margin. At €30,000, Australia saves €4,400/year. At €60,000, the gap reaches €12,600/year. At €90,000, Australia saves €21,700/year. The primary drivers are Belgium's 13.07% employee SS (no ceiling on the general rate) and income tax reaching 50% above €46,440 — whereas Australia's equivalent earner sits in the 32.5% bracket with no SS deduction at all.

What is Belgium's employee social security rate?

Belgium's standard employee SS contribution is 13.07% of gross salary, applied from the first euro of earnings with no general ceiling. It covers sickness/maternity (3.55%), retirement (7.5%), unemployment (0.87%), and work accidents/other (1.15%). At €90,000 salary, this adds ~€11,763 in deductions before income tax applies. Australia has no equivalent — employer-paid superannuation (11.5%) is on top of, not deducted from, the employee's salary.

What is Belgium's communal tax (gemeentebelasting / taxe communale)?

Belgium's communal tax is an additional income tax levied by each municipality as a percentage of the federal income tax due. Rates range from approximately 0% (in low-tax communes like Lasne) to 9% (in some high-tax communes). The national average is approximately 6–7%. For a person paying €20,000 in federal income tax: a 7% communal rate adds €1,400/year. This effectively increases the marginal income tax rate by 3–4.5 percentage points on top of the headline federal rates.

Does Belgium have a special tax status for expats?

Yes — Belgium introduced a new Special Tax Status (STS) in 2022 for foreign employees and self-employed individuals recruited from abroad or assigned to Belgium by a foreign employer. Benefits: a 30% tax-free allowance on remuneration (capped at a €90,000 annual exclusion from Belgian income tax) plus reimbursement of certain relocation and school costs free of tax. Duration: up to 8 years. Conditions: employee must not have been a Belgian tax resident or lived within 150km of Belgium in the 5 years prior. At €150,000 salary with STS: the tax saving versus standard Belgian rates is very significant.

How does Belgian healthcare compare to Australian Medicare?

Both provide universal access but through different models. Belgium: compulsory national health insurance (mutualiteit / mutualité) — covers 75% of most medical costs; patients pay a ticket modérateur (co-payment of approximately 25%). GP visit: patient pays ~€2–8; specialist ~€10–20 after reimbursement. Dental and optical: partially reimbursed. Australia: Medicare covers GP visits (often bulk-billed, meaning free) and public hospital treatment. Specialist gap fees (difference between Medicare schedule and actual fee) can be €30–€150+. Private health insurance optional. Neither system is free at point of use in all situations — Belgian co-payments are modest; Australian Medicare bulk-billing rates vary by region.

What is the effective tax rate in Belgium vs Australia at €90,000?

At €90,000: Australia's effective rate is approximately 28.8% (€25,900 total deductions including 2% Medicare Levy, no SS deduction). Belgium's effective rate is approximately 52.9% (€47,600 total deductions including 13.07% SS, income tax up to 50%, and ~7% communal tax). The difference — approximately 24 percentage points — makes this one of the most striking country comparisons on the site. Only Nordic countries at equivalent income levels come close to Belgium's total burden.

Is there a tax treaty between Australia and Belgium?

Yes. The Australia-Belgium Double Tax Agreement (DTA) prevents double taxation for individuals and businesses with income in both countries. Key provisions: employment income taxed where work is performed. Dividends: Belgium may withhold 15% on dividends paid to Australian residents (reduced under DTA). Pensions: typically taxable only in country of residence. For Australian expats in Belgium: Australian income (including super fund earnings while abroad) may still be taxable in Australia if Australian tax residency is retained. Belgian residents with Australian-source income can claim a foreign tax credit to offset Australian tax paid. Super fund distributions to Belgian residents: Belgium may tax these as pension income.

How does Australian superannuation compare to Belgian pension?

Australia: employer-paid Superannuation Guarantee at 11.5% of salary goes into an individually owned fund. At €90,000 salary: employer contributes ~€10,350/year. Withdrawals tax-free from age 60. Fund grows in a concessionally taxed environment (15% on earnings). Belgium: employee pension is covered by the 7.5% old-age component of the 13.07% SS. The wettelijk pensioen (statutory pension) is earnings-related but modest — average Belgian pension approximately €1,200–€1,600/month. Additional group insurance (groepsverzekering) common for white-collar workers. Key difference: Australia's super is individually owned and portable; Belgian statutory pension is a social insurance system with redistribution. Australia's employer-paid contribution (11.5%) is substantially higher than the employee-side cost in Belgium.
From the brief
PT20%qualifying work, 10yr
IT€300kall foreign income, 15yr
GR7%foreign income, 15yr
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