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 linked to an employer by subordinate or close dependency relationships (professional status for example)
• You have a special status that makes you considered 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
• Salary 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 indicate 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 working days 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, the tips you received in 2025 are exempt from income tax, subject to conditions.

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

To benefit from the exemption for your tips, you did not have to no more than  net per month.

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

• Overtime and overtime
• Tips received

Tips can be paid to you in the following ways:

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

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

Professional expenses are to be deducted from wages 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 in 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 severance pay (illness, accident or maternity) are taxable.

Some are exemptin whole or in part.

The social and family benefits are exempt of income tax.

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

So you will have to report the amount that exceeds that limit.

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

However, some are exempt.