Taxable income

Purpose and brief description Fiscal statistics on income subject to personal income tax. These statistics are compiled for each income year. The income year is the taxable period. The income received by the taxpayer in that year is subject to tax. The figures are available annually from income year 1976. The historical amounts in BEF (Belgian Franc) have all been converted with the conversion 40.3399 BEF = 1 euro ... Population Physical persons subject to personal income tax Periodicity Annually. Release calendar Results available 2 years after the reference period Definitions Municipality: - ((Official figure of the) residential population on 1 January: The residential population figure on 1 January is calculated on the basis of the number of people registered in the National Register of Natural Persons (RNPP) and includes all persons having their main residence in Belgium, including Belgians and foreigners admitted or authorised to settle or reside in the territory, but excluding foreigners residing in the territory for less than three months, asylum seekers and foreigners in an irregular situation. Total net taxable income: The total net taxable income consists of all net income minus deductible expenses. The total amount of net income corresponds to the sum of all the net income from the various categories of income: income from real property, income and revenue from capital and movable property, professional income and other income. Total number of declarations; number of declarations validly filed by all Belgian taxpayers. Average net taxable income per declaration: The average net taxable income per declaration is the quotient of the total net taxable income and the total number of declarations. It is subject to the influence of outliers. Median income per declaration: The median income per declaration is the income associated with the declaration that is in the middle of the series when declarations are classified by income. It is not influenced by outliers. Tax year: The tax year is the year in which the tax declaration is filed. This is the year following the calendar year in which the income was earned (income year). Income year: The income year is the year for which taxes are due. Declaration type: A declaration may be filled in by one person (individual declaration) or two persons (joint declaration). The general rule is that everyone should complete an individual declaration, with the exception of people who are married or in legal cohabitation, They are asked to fill in a joint declaration form, except for the year in which they got married or became legal cohabitants and the year of their divorce or the termination of their legal cohabitation contract. For the year in which one of the partners died, the other partner may choose to fill in an individual or a joint declaration form. If no choice is made, the partners are taxed separately. Separate net taxable income: are income taxed at a separate tax rate, such as arrears, early holiday pay, final tax on pension savings .... Remarks Note on statistical population - Since income year 2003, non-residents subject to personal income tax are no longer included in our statistics. Note on legal cohabitants - Legal cohabitants have only been taxed jointly since the income year of 2004. Prior to this year they were also asked to fill in an individual declaration form. Metadata Fiscale inkomens.pdf