Overview of total personal income tax (PIT) by tax year

This table gives, by tax year, the total tax of natural persons. This is the situation as of June 30 of the year following the tax year. This is data from enrolment and not actual receipts. As part of the sixth reform of the State, the Regions acquire greater fiscal autonomy and can now levy the regional PPI in the form of an additional regional tax on personal income tax. The PPI component of the sixth State reform entered into force on 1 July 2014 and is applicable from the 2015 tax year. Regions can therefore set their own rules for the additional regional tax as of 1 July 2014. The distribution of the PPI (from the sixth state reform) is also provided in this table as well as the distribution by region of residence of taxpayers. There are also additional charges levied by municipalities (additional municipal percentages to the IPP) and until the 2016 tax year (income year 2015), the Brussels agglomeration levied additional charges to the IPP. Finally, the special social security contribution (CSSS), payable by employees, is the subject of a final calculation when registering personal income tax returns. Employers have already made deductions from salaries and the balance to be paid or refunded is calculated on the basis of the IPP declaration. Social Security is the sole beneficiary of the CSSS's revenues.