For some Belgian workers, November will bring a little more money to their pockets. For others, it could mean less.
The change comes as the federal government begins applying parts of its tax reform to payroll tax – the amount of tax an employer withholds from a worker's salary each month.
One of the main changes is a higher tax-free allowance, meaning a larger part of a person’s income will not be taxed, but other changes included in the reform could work against some workers, particularly certain families and married couples.
For people living in Brussels, there is another tax change: a reduction in the regional surcharge on personal income tax, though it comes later, with the 2027 budget.
Why is your net pay changing?
The federal government passed its tax reform in July, and a Royal Decree now brings the first part of it into payroll tax. The government wants workers to feel the effects of the reform in their wallets now, rather than waiting for their annual tax return.
Payroll specialist SD Worx ran simulations for the newspaper L'Echo to see how changes could affect different workers. The result? Depending on your situation, your monthly net pay will change by anything from €16.94 more to €29.90 less.
Single people without dependents will benefit from the tax-free allowance in the paycheque, as the higher tax-free allowance means that a larger part of their income will be exempt from their tax.
"For a single person with no dependents, simulations show an increase in take-home pay of €8.47 per month, regardless of salary level," Noémie Kalantari, consultant at SD Worx, told L'Echo.
However, that does not mean that everybody will see more money in their November paycheque.
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Some people, including households with three or more dependent children, will actually see their net pay decrease. Their supplements to tax-free allowance have been temporarily frozen at their 2025 levels.
Because payroll deductions had already included an indexation of these supplements earlier in the year, some families could see their net pay fall from November onwards.
Married couples and people in legal relationships could also be affected as the reform gradually reduces the marital quotient. This tax measure can lower the tax bill for couples when one partner earns significantly more than the other. For some couples, however, the reduction in this benefit could outweigh the gain from the higher tax-free allowance.
For example, a married person whose partner has no income could see their net pay increase by €16.94 per month on a gross salary of €3,500 per month. But if a person earns €6,000 per month in gross salary, their take-home pay could instead decrease by €18.91 per month.
According to SD Worx, married workers with dependent children could see their monthly net pay change by anywhere from €13.47 more to €29.90 less, depending on their salary, number of children and their partner's income.
And what about Brussels?
Brussels residents also get a separate tax cut. It's part of the 2027 budget and applies to annual income tax, so it won't show up on your November payslip.
The Brussels government is reducing its regional surcharge on personal income tax from 32.591% to 31.258%, a reduction of 1.333 percentage points.
However, the saving will not be the same for everyone, as the regional tax is calculated based on the amount of federal personal income tax a person pays. For example, a single person earning €3,500 gross per month could save €191 per year, or around €16 per month, while someone earning €10,000 gross per month could save around €534 per year, or €44.50 per month,
The final amount can also depend on factors such as taxable income, dependent children, professional expenses, deductions and municipal surcharges.
So, will your pay go up or down?
There is no one-size-fits-all answer.
For some the higher tax-free allowance will mean more money into their pocket. For others, changes to family allowances or the marital quotient could cancel out the benefit - or even leave them with less.
The November changes will affect workers differently, depending on their salary and their personal or family situation. In general, higher earners stand to benefit more from the tax changes, but the final impact will also depend on your family situation and where you live.
