Fiscal statistics 2022: the total net taxable income of all inhabitants is nearly €255 billion
In 2023, 9.5 million residents of Belgium declared their income from 2022. The total net taxable income is nearly €255 billion. On this amount, €59 billion of tax were paid. This is what emerged from the new fiscal statistics of Statbel, the Belgian statistical office.
A total of 7,275,846 tax returns were submitted, including 5,052,337 individual and 2,223,509 joint returns. All in all, 9,499,355 persons submitted tax returns. The total net taxable income of these persons is nearly €255 billion (€254,676,934,997). A total of just over €59 billion (€59,084,273,113) in taxes was paid on this amount.
The total net taxable income of the Belgian population in 2022 was nearly €255 billion. This is the amount on which tax is levied. It consists of all gross taxable income minus deductible expenses. However, for 6.9% of all returns, that taxable income was zero. That does not mean that these individuals had no income, but rather that after deducting expenses and other allowances, they ended up with a zero or negative balance, receive only non-taxable income (e.g. integration income) or do not have to pay tax to the Belgian state (e.g. officials of the European institutions, tax-exempt doctoral grantholders).
The municipality with the highest average net taxable income per capita is Sint-Martens-Latem in East Flanders, with €32,962 per inhabitant. However, that does not mean that this is the richest municipality. These fiscal statistics are limited to taxable income; non-taxable income are not taken into account. Moreover, taxes themselves have not yet been deducted from this income, while this the case in disposable income statistics: they include taxable and non-taxable income, and take into account taxes paid so that we get a view of the income that can actually be spent. Figures on income and poverty at municipal level are available there.
Tax income, Belgium and the regions, last 7 years
Access to latest statistics- Fiscal statistics by municipality (C. Number of declarations by class of total net taxable income, total net taxable income, average values, dispersion measures, asymmetry and tax by declaration type and by municipality)
- Fiscal statistics by statistical sector (D. Number of declarations, total net taxable income, average values, dispersion measures and asymmetry by statistical sector)
- A1. Structure of the total net taxable income by income class of €1000
- A2. Structure of the total net taxable income by income class of €2000
- A3. Distribution (%) of the main components of total net income by total net taxable income class of €5000
- B1. Decile distribution of total net taxable income, total tax and average tax rate
- B2. Components of the joint net professional income by decile as % of total
- B3. Number of declarations and total net taxable income by declaration type and decile
- B4. Number of declarations and total net taxable income by declaration type, age category and decile
- B5. Number of declarations and total net taxable income by declaration type and decile, according to the number of dependants
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.