Indexed personal income tax amounts for
the tax years 2021 and 2022
April 2021 – This overview of the main indexed personal income tax amounts only includes the federal amounts. The tax reductions and other amounts determined by the regions are not included.
Below you will find the amounts for the tax year 2022, i.e. your income for this year (2021). After each amount, you will find in brackets the indexed amount for the tax year 2021 (income of 2020). At the end of 2020, the government froze the indexation of several amounts, most of which are tax reductions.
Tax-exempt portion of income and family situation
1. Tax-exempt portion of income and increased tax-exempt portion of income
Tax-exempt portion of income: 9 050 euros (8 990 euros)
Increase in the tax-exempt portion of income for disabled taxpayers: 1,650 euros (1,630 euros)
2. Dependants
Increase in the tax-exempt portion of income for dependants:
one child: 1 650 euros (1 630 euros) ;
two children: 4 240 euros (4 210 euros);
three children: 9 500 euros (9 430 euros);
four children: 15 360 euros (15 250 euros);
more than four children (supplement per child): 5 860 euros (5 820 euros).
Additional supplement for children under three (for whom the taxpayer does not deduct childcare costs): 610 euros (610 euros)
For all other dependants: 1 650 euros (1 630 euros)
Increase in the tax-exempt portion of income for a single person with dependent children: 1 650 euros (1 630 euros)
Maximum net resources (dependent children):
default amount: 3 410 euros (3 380 euros) ;
increased amount for the child of a single person: 4 920 euros (4 880 euros);
increased amount for the disabled child of a single person: 6 240 euros (6 200 euros);
amount of maintenance payments not taken into account in the resources: 3 410 euros (3 380 euros);
amount of student wages not taken into account in resources: 2,840 euros (2,820 euros).
3. Married quotient and assisting spouse
Married quotient: 11 170 euros (11 090 euros)
Maximum amount of income from the assisting spouse's own professional activity: 14 510 euros (14 400 euros)
Maximum amount of flat-rate professional expenses
Employees and self-employed with profits: 4,920 euros (4,880 euros)
Self-employed with profits and assisting spouses: 4,320 euros (4,290 euros)
Company directors: 2,590 euros (2,580 euros)
Tax brackets for the tax year 2022
25% on the bracket up to 13,540 euros (13,440 euros) ;
40% on the bracket up to EUR 23,900 (EUR 23,720) ;
45% on the bracket up to EUR 41,360 (EUR 41,060);
50% on the bracket above EUR 41 360 (EUR 41 060).
Non-indexed amounts
Exemption for meal vouchers, eco-cheques, ALE vouchers and culture vouchers
The kilometre allowance of 0.15 euro for travel to and from work
The maximum remuneration of a self-employed student as a company director
The maximum tax shelters for start-ups and growth companies
The maximum limits for the reduction of the I.R.P. for modest dwellings
Maximum IPP tax credit
Index jump
At the same time, an index jump applies to a whole series of expenses. These include the exemption for dividends received and savings deposits, and the tax reduction for gifts.
The tax reduction for pension savings has been indexed for the last time. For pension savings set up in 2020, the applicable ceilings are 990 euros (for the tax reduction at the 30% rate) and 1,270 euros (for the tax reduction at the 25% rate). These will also be the ceilings applicable for pension savings made in 2021.
The index jump runs until the 2024 tax year (2023 income). These amounts will then be indexed again (but starting from 2023 income and not from 2020 income).
