Belgian Parliament Approves Personal Income Tax Reforms

On 9 July 2026, the Belgian Chamber of Deputies adopted the law providing for various personal income tax reforms. The main reform measures include:

• A phased increase in the tax-free allowance, with the base allowance increased from EUR 4,785 to EUR 6,230 over assessment years 2027 to 2031 (income years 2026 to 2030), with the indexed amount increasing from EUR 10,910 to EUR 15,600 by assessment year 2031 (income year 2030);
• An increase and alignment of the tax-free allowance supplement for…