Income tax - Salary and other taxable income from paid employment

The base salary is the remuneration paid by your employer.

For taxes, you are considered as an employee if you have any of the following:

• You are bound to an employer by an employment contract
• You are bound to an employer by subordinate or closely dependent relationships (professional status for example)
• You have a special status that makes you considered as an employee (e.g. journalist with a professional card).

Your salaries are taxable.

Special tax rules apply to the following amounts:

• Amounts collected by young people
• Salary of apprentices
• Salaries of childminders and family assistants.

In addition to your salary, you can receive the value-sharing premium.

The value-sharing premium is taxable.

The overtime shall be declared.

Overtime is exempt of income tax within the limit of €7,500 per year.

Overtime above this limit is subject to tax.

Overtime is now exempt pre-filled in your return.

If the amounts are not pre-filled, you must enter them (line Exempt overtime).

If you have multiple employers and exceed the cap, you must declare the surplus with your salaries.

In addition, you may, with the agreement of your employer, waive all or part of the days of RTT that you acquired.

The remuneration paid for these days worked is subject to the same social and tax regime as overtime.

You benefit from the following advantages:

• Exemption from employee contributions
• Income tax exemption.

The tax exemption is granted within the limit of €7,500 for total RTT days worked and overtime.

The device applies until 31 December 2026.

If you work as an employee in contact with customers, tips received until December 31, 2028 are exempt from income tax, subject to conditions.

They are also exempt from social levies and social security contributions, subject to conditions.

To qualify for the exemption for your 2025 tips, you didn't have to no more than €2,282.09 net per month.

Your salary is calculated without taking into account the following amounts:

• Overtime and extra hours
• Tips received

Tips can be paid to you in the following ways:

• Directly
• By your employer if it centralizes them (for example in case of payment by credit card).

You must report tips in 2026 that you received in 2025.

Professional fees are to be deducted from salaries in your tax return.

You can choose between the flat-rate deduction of 10 % and the deduction of actual costs.

The benefits in kind or money that your employer grants you are taxable.

Employee savings is, in some cases, taxable and you must then declare it.

This may be the case with certain income from participation, for example.

The sick leave benefits (illness, accident or maternity) are taxable.

Some are exemptin whole or in part.

The social and family benefits are exempt income tax.

However, some are only within the limit of a ceiling.

You will have to declare the amount that exceeds this limit.

The termination benefits are taxable (resignation, dismissal, retirement, etc.).

However, some are exempt.