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Your country · Belgium

How Belgium taxes a retirement plan

Every figure this model charges in Belgium, what each one means, the tax office page it came from, and the date we last read it. Plus everything the model does not do here.

Engine 2026Reviewed

Figures are for the 2026 tax year, read from the authorities on 2026-07-30. Every one of them links to the page it came from. 2 of them we could not source: we hold the figure and could not find an authority page stating it. Those are marked, and they are the ones most likely to be wrong. If you know better, tell us.

Checked against their rate data. That check reaches part of the calculation, not all of it; the rest is worked through by hand from the authority's own rules.

Income tax bands

The scale your pension and other ordinary income are charged on. Each band's rate applies only to the part of your income inside it, not to all of it.

Up to €16,720
25%sourcesource
€16,720 to €29,510
40%sourcesource
€29,510 to €51,070
45%sourcesource
Above €51,070
50%sourcesource
Taken off the bill

Tax free allowancequotite exemptee d'impot

The first slice of everyone's income carries no tax. Belgium hands it over as a fixed sum taken off your tax bill, worth a quarter of the allowance itself.

Amount€11,550
Subtracted from the tax you owe, after it has been worked out.
source
Rate25%
This credit is a percentage rather than a fixed sum.
source
Unused part passes to a partneryes
If one partner's income is too low to use all of this, the rest comes off the other partner's tax.
source
Taken off the bill

Pension reduction, the third kept longestreduction pour pensions, floor

Belgian pensioners get a reduction taken straight off the tax. A third of it stays until your taxable income passes about 60,300, then fades away and is gone by about 72,300. It is the main reason a modest pension is taxed far more lightly here than a salary of the same size.

Amount€727
Subtracted from the tax you owe, after it has been worked out.
source
Starts shrinking at€60,260
Above this income the credit is progressively withdrawn.
source
Shrinks by6.04%
How much of the credit is withdrawn per unit of income above the starting point. This adds to your effective rate inside that range, often sharply.
source
Measured againsttaxable
Which income figure decides how much is withdrawn. It is not always your total income, and the difference can be worth a lot.
source
Taken off the bill

Pension reduction, the part that fades with incomereduction pour pensions, tapering part

The other two thirds of that pension reduction fade away as your taxable income rises above about 29,500, and are gone by about 59,000. While it is fading, every extra euro of income costs you about 5 points more than the headline rate suggests.

Amount€1,455
Subtracted from the tax you owe, after it has been worked out.
source
Starts shrinking at€29,490
Above this income the credit is progressively withdrawn.
source
Shrinks by4.93%
How much of the credit is withdrawn per unit of income above the starting point. This adds to your effective rate inside that range, often sharply.
source
Measured againsttaxable
Which income figure decides how much is withdrawn. It is not always your total income, and the difference can be worth a lot.
source
Taken off the bill

Extra reduction on smaller pensionsreduction additionnelle

A second reduction on top, aimed at smaller pensions. It is what leaves a pension of about 20,100 or less paying no income tax at all, and it runs out by about 29,500.

Amount€468
Subtracted from the tax you owe, after it has been worked out.
source
Starts shrinking at€20,110
Above this income the credit is progressively withdrawn.
source
Shrinks by4.99%
How much of the credit is withdrawn per unit of income above the starting point. This adds to your effective rate inside that range, often sharply.
source
Measured againsttaxable
Which income figure decides how much is withdrawn. It is not always your total income, and the difference can be worth a lot.
source
Social contributions

Health and invalidity contributioncotisation AMI

A charge taken from your pension before it reaches you, funding sickness and invalidity cover. It comes off before income tax is worked out, and it lands on pensions only, not on money you draw from savings.

Rate3.55%
The percentage charged.
source
Charged onpension
Which income this contribution is calculated from.
source
Reduces taxable incomeyes
Whether paying this contribution lowers the income your income tax is worked out on.
source
An ordinary investment account

How money held outside a retirement account is charged: on what it pays you each year, on the profit when you sell, or both.

Charged howseparate
Whether investment income joins your other income on the same scale or is charged separately. It decides whether taking more from your portfolio pushes your pension into a higher band.
source
On interest30%
The rate on interest from bonds and cash.
source
On dividends30%
The rate on dividends paid out to you.
source
On profits when you sell10%
The rate on the gain realised when you sell.
source
Free of it up to€10,000
Investment income below this is not charged.
source
Shared by a coupleyes
A couple's bands and tax-free amount on investment income are theirs together, so the tax is the same whoever's name the savings are in.
no source found
Charged as it pays outno
Whether income the investment pays you is charged in the year it arises, rather than only when you sell.
source
Charged while you hold it

Yearly charge on large investment accountstaxe annuelle sur les comptes-titres

Belgium charges 0.30 percent a year on an investment account worth more than a million on average over the year. It falls on the account itself whatever the market did, so selling nothing does not avoid it.

Charged ontaxable
Which part of your portfolio the charge falls on.
no source found
Shared by a coupleyes
Partners share the tax-free amount and can split the savings between them as they like, so a couple pays this as a household, whoever's name the savings are in.
source

The charge runs its own scale: each slice of the amount it is worked out on has its own rate, and only the part inside a slice pays that rate.

Up to €1,000,000
0%source
€1,000,000 to €1,030,928
10%source
Above €1,030,928
0.30%source
When an investment loses money

What a loss can be set against, and whether anything left over can be carried into future years.

Carried forward for0
How many years an unused loss survives to be set against future gains. Zero means it is lost at the end of the year.
source
Locked to one kind of assetno
A loss on one kind of investment can only be set against gains of the same kind.
source
Against profits1
How much of a loss can be set against gains made in the same year.
source
Against dividends0
How much of a loss can be set against dividends in the same year.
source
Against interest0
How much of a loss can be set against interest in the same year.
source
Against other income, up tonot applicable
The most a loss can take off your ordinary income in one year.
source
Share usable against other income0
How much of a leftover loss can be set against income that is not investment income.
source
Couples

Whether a couple is assessed as one household or as two people, which can change the bill substantially at the same total income.

How a couple is taxedindividual
Individual means each partner pays on their own pension and their own savings, as two separate people. An account in one name is that person's; we ask how the accounts you hold together are split between you.
source
Share that can move to a partner30%
Where one partner has less than this share of the couple's pension and work income, enough of the other's is taxed in their hands to reach it, up to the yearly limit.
source
From the year20262027202820292030203120322033203420352036203720382039204020412042204320442045
The limit below applies from this year until the next row. The law lowers it step by step.
sourcesource
Limit when both are pension age€12,790€12,120€11,440€10,770€10,100€9,430€8,750€8,080€7,410€6,730€6,060€5,390€4,710€4,040€3,370€2,690€2,020€1,350€670€0
The most that can move to the lower earner when both partners have reached the age shown.
sourcesource
Limit for other couples€11,780€10,110€8,420€6,730€6,730€6,730€6,730€6,730€6,730€6,730€6,730€6,730€6,730€6,730€6,730€6,730€6,730€6,730€6,730€6,730
The most that can move when at least one partner is younger than that age.
sourcesource
Pension age for the higher limit6666666667676767676767676767676767676767
Both partners must have reached this age by the start of the following year.
sourcesource
Which figures keep up with inflation

A threshold frozen in law quietly costs more every year, because your income rises with prices and the threshold does not. Over a thirty-year retirement that is one of the larger effects on this page.

the income tax bands · Keeps up with inflationyes
If no, this figure is fixed in law. Your income rises with prices and it does not, so it costs you more every year without any rule changing.
source
an ordinary investment account · Keeps up with inflationyes
source
quotite exemptee d'impot · Keeps up with inflationyes
source
reduction pour pensions, floor · Keeps up with inflationyes
source
reduction pour pensions, tapering part · Keeps up with inflationyes
source
reduction additionnelle · Keeps up with inflationyes
source
cotisation AMI · Keeps up with inflationyes
source
taxe annuelle sur les comptes-titres · Keeps up with inflationno
source
Money leaving a retirement account

Each kind of retirement account here has its own rule for what is taxed when money comes out of it, and those rules are listed account by account on the page for accounts in Belgium.

Where you live inside the country

Tax here is not the same everywhere. The planner asks where you live and charges your own jurisdiction's figures. Skip the question and it charges a stand-in, and says on screen which one.

The planner carries all 1,149 postcodes, which is how the 565 communes that set the rate are addressed here.

Each one adds its own charge on top of the tax you would otherwise pay, from 0% in 8300 Knokke-Heist to 9% in 8957 Mesen. Say nothing and you are charged 7% on top.

What this model does not do here

Every one of them, not a selection. 23 are described below.

Where we are measurably wrong

We model these and we know we do not get them exactly right. Where the size could be measured, it is stated.

  • Belgium hands pensioners a reduction taken straight off the tax bill, and the law shrinks it in proportion to how much of your income is actually pension. We give you the whole reduction whatever else you earn. So if you have rent coming in beside your pension, we show less tax than you would pay: about 1,100 a year on a 15,000 pension with 12,000 of rent. It fades to nothing once your income is high enough that the reduction has run out anyway, and it is exactly nothing if your pension is all you have.

    Your real tax is higher/up to €1,098 a year/a Belgian retiree with rent or other ordinary-scale income beside their pension, and nobody whose pension is all they have

  • We take the 3.55 percent health and invalidity contribution off your pension from the first euro. Belgium charges nothing at all below about 24,900 a year, then phases it in over a narrow band, so on a smaller pension we show a charge you would not pay. That is worth up to 885 a year just under the threshold. On any pension above about 25,900 we are exactly right.

    Your real tax is lower/up to €885 a year/anyone whose pensions come to less than about 25,900 a year

  • Your commune adds a percentage of your income tax on top, running from nothing in Knokke-Heist to 9 percent in Mesen across the 565 communes. If you tell us your postcode we charge your own commune's rate. If you do not, we charge 7 percent for the whole country, and on a 40,000 pension the gap between the cheapest commune and the dearest is about 867 a year, so that figure could land on either side of yours.

    Could go either way/up to €867 a year/anyone who does not give a postcode, and most of all a household in a commune far from the middle of the range

  • When you sell part of a holding, Belgium assumes the oldest units went first, and those are usually the ones carrying the largest gain. We average the cost across everything you hold, so we understate the taxable gain in the early years of a plan. You can elect to be taxed on actual average cost until the end of 2030, which is closer to what we do.

    Your real tax is higher/anyone selling from holdings built up over many years at different prices

  • We tax the rent you actually collect. Belgium taxes a notional 1975 rental value for the property, uplifted for today and raised by a further 40 percent, and ignores the real rent entirely. That notional figure normally sits far below market rent, so we show substantially more tax on a Belgian letting than you would pay. Furnished lettings and lettings to a business follow different rules again, and we model neither.

    Your real tax is lower/anyone letting a Belgian property to a private tenant

  • When one of you has too little income to use your whole tax-free amount, the rest passes to the other, as Belgian law says. We value that unused part at the lowest rate, 25 percent, but the law credits it at up to 40 percent once it lifts the other partner's tax-free amount past 11,750. So for a couple where one partner has very little income, we show slightly more tax than you would pay.

    Your real tax is lower/couples where one partner has little or no income and the other a modest pension

  • A workplace pension paid as a lump sum is charged 10 to 16.5 percent, plus health and solidarity contributions, and taking it early costs more. It is not one of the accounts you can choose here: enter it as a lump sum after those charges. If you entered it as pension savings instead, we charge only the 8 percent levy and show too little tax.

    Your real tax is higher/anyone entering a Belgian workplace pension pot as pension savings instead of a lump sum

  • For a pension savings fund, the 8 percent levy at 60 falls on what you paid in, grown at an assumed 4.75 percent a year, not on what the fund is worth. We do not know what you paid in or when, so we charge it on the fund's value. If your fund beat 4.75 percent a year we show too much, and if it lagged, too little.

    Could go either way/a holder of a pension savings fund who has not yet reached the levy

  • From 2015 to 2019 an advance of 1 percent a year was taken on pension savings held at the end of 2014, and it counts against the levy at 60. We do not ask that balance, so we charge the whole levy and show up to 5 percent of that 2014 balance too much, once.

    Your real tax is lower/anyone who held pension savings at the end of 2014 and reaches 60 from 2020 on

  • Pension savings or long-term savings cashed in before 60 are taxed at 33 percent, and your municipality adds its surcharge on top. We charge the 33 percent without the surcharge, so we show up to about 3 percent of the amount too little.

    Your real tax is higher/someone who cashes in pension or long-term savings before 60

  • A contract opened at 55 or later is levied at its tenth anniversary, but money taken out between 60 and that anniversary is levied when it is paid. We charge 8 percent, or 10 for long-term savings, on each such payment, where the law charges it once on the contract's base on the day of payment. And if the levy has already been taken, choose pension savings after the levy: otherwise we take it again when the plan starts.

    Could go either way/someone who opened pension or long-term savings at 55 or later and draws from it before its tenth anniversary

Real rules we do not apply

These exist in law and we leave them out, usually because applying them would need a question we do not ask.

  • When you sell units of a fund that holds bonds, Belgium charges 30 percent on the interest part of the gain instead of the 10 percent that falls on the rest. We do not charge it. On our worked cases it costs 360 to 2,160 a year, which is more than the headline tax on gains in every one of them. We could not confirm how much bond content brings a fund inside the rule, so treat the amount as our best reading.

    Your real tax is higher/up to €2,160 a year/anyone holding a bond fund or a mixed fund in a Belgian taxable account

  • Belgium takes a further contribution of up to 2 percent from larger pensions and we do not charge it, so your tax is understated. It starts to bite at about 39,500 a year of pension income, costs about 258 on a 40,000 pension and about 960 on a 48,000 one. It runs the opposite way to our overcharge on the health contribution, so on a large pension the two partly cancel.

    Your real tax is higher/up to €960 a year/anyone whose pensions together come to more than about 39,500 a year, workplace pensions included

  • The first 1,020 of interest on a Belgian regulated savings account is free of tax, and anything above it is charged at 15 percent rather than 30. We charge the full rate from the first euro, so if you keep cash there we show up to about 306 a year too much. It only bites if you tell us about interest income in the first place.

    Your real tax is lower/up to €306 a year/anyone keeping cash in a Belgian regulated savings account

  • The first 833 of dividends is free of tax, though the tax is taken anyway and you claim it back on your return. We do not give it, so we show up to about 250 a year too much. We could not establish whether it reaches payouts from funds, which is what most people actually hold.

    Your real tax is lower/up to €250 a year/anyone with Belgian dividend income who claims the refund on their return

  • Belgium taxes the transaction itself, on the buy and again on the sell, at a rate that depends on what you are trading. We charge nothing for it. At 0.35 percent a round trip that is 35 to 210 a year on our worked cases. We could not confirm which rate goes with which investment, and the top one, charged on selling units of a fund that reinvests its income, is nearly four times that.

    Your real tax is higher/up to €210 a year/anyone buying or selling in a Belgian taxable account, above all anyone selling fund units every year

  • Belgium works your investment tax out twice, once at the flat rates and once by adding it to your pension on the ordinary scale, and charges whichever comes to less. We only ever charge the flat rates. Above a pension of roughly 18,000 the flat rates win anyway and nothing is lost. Below that we can show more tax than you would pay, by up to a few hundred a year.

    Your real tax is lower/up to €177 a year/anyone with a pension under about 18,000 who also has investment income taxed every year

  • From June 2026 your bank holds back 10 percent of every gain you realise, from the first euro, taking no account of the tax free slice or of any losses, and you claim the excess back on your return. Realise 8,000 of gain and you part with 800 during the year and get all of it back later. The year's tax is right either way. What is missing here is the wait for the money.

    Could go either way/anyone selling investments through a Belgian bank or broker who needs the cash inside the same year

  • The tax free slice of gains that you do not use carries forward for up to five years, so a year with one big sale in it can shelter about 15,000 rather than the 10,000 we allow. We give you a fresh 10,000 every year and nothing more, so if you sell in occasional lumps we show more tax than you would pay.

    Your real tax is lower/anyone who sells in occasional large lumps rather than a similar amount every year

  • Belgium charges a yearly property tax on that same notional rental value, including on the home you live in, which is otherwise free of income tax. We do not charge it. Your region, province and commune each set part of the rate, so there is no national figure worth quoting, and you should budget for it as a housing cost rather than expect to see it in the tax here.

    Your real tax is higher/anyone who owns Belgian property, including the home they live in

  • When a workplace pension capital is turned into a lifelong annuity after it has been taxed, Belgium does not tax the payments you receive. Each year it treats 3 percent of the converted capital as your income and charges 30 percent on it, plus the commune surcharge, whatever the annuity actually pays. We cannot set up that kind of income yet. If you enter such an annuity as a workplace pension we tax every payment on the ordinary scale, which usually comes to more than Belgium charges.

    Could go either way/anyone who took a workplace pension capital and converted it into a lifelong annuity

Outside what this tool does

Separate tax systems, or rules that only bite outside a retirement plan.

  • Dividends on shares issued for cash by a small company can be charged at 20 or 15 percent instead of 30, and we charge 30 on everything. Anyone holding listed shares or funds, which is what this tool is built around, is unaffected.

    Your real tax is lower/anyone holding shares in a small unlisted company they put cash into

  • Belgium taxes what you leave behind and what you give away, at rates set by your region, and they are heavy. Belgian wealth is taxed mostly at death rather than during life. We model your own lifetime and stop there, so none of it appears in these figures.

    Could go either way/anyone planning to leave money to family, and anyone expecting a Belgian inheritance

Every other figure we use for this country (1247)

The sections above cover what shapes a retirement plan. These are the rest of what the model reads, listed so nothing it uses is hidden from you.

  • account_types.long_term_savings.access.before.componentearly_access_chargesource
  • account_types.long_term_savings.access.before.modechargesource
  • account_types.long_term_savings.access.before.rate0.33source
  • account_types.long_term_savings.access.earliest_age60source
  • account_types.long_term_savings.choices[0].defaultbefore_55source
  • account_types.long_term_savings.choices[0].idopenedsource
  • account_types.long_term_savings.choices[0].kindenumsource
  • account_types.long_term_savings.choices[0].values[0]before_55source
  • account_types.long_term_savings.choices[0].values[1]at_55_or_latersource
  • account_types.long_term_savings.choices[1].idcontract_opened_agesource
  • account_types.long_term_savings.choices[1].kindagesource
  • account_types.long_term_savings.choices[1].range[0]55source
  • account_types.long_term_savings.choices[1].range[1]80source
  • account_types.long_term_savings.choices[1].whenopened == at_55_or_latersource
  • account_types.long_term_savings.clusterC1source
  • account_types.long_term_savings.events[savings_levy].namesavings_levysource
  • account_types.long_term_savings.events[savings_levy].rule.params.rate0.1source
  • account_types.long_term_savings.events[savings_levy].rule.params.topension_savings_leviedsource
  • account_types.long_term_savings.events[savings_levy].rule.ruleBE.savings_levysource
  • account_types.long_term_savings.events[savings_levy].trigger.age60source
  • account_types.long_term_savings.events[savings_levy].whenopened == before_55source
  • account_types.long_term_savings.events[savings_levy_anniversary].namesavings_levy_anniversarysource
  • account_types.long_term_savings.events[savings_levy_anniversary].rule.params.rate0.1source
  • account_types.long_term_savings.events[savings_levy_anniversary].rule.params.topension_savings_leviedsource
  • account_types.long_term_savings.events[savings_levy_anniversary].rule.ruleBE.savings_levysource
  • account_types.long_term_savings.events[savings_levy_anniversary].trigger.agechoice:contract_opened_age+10source
  • account_types.long_term_savings.events[savings_levy_anniversary].whenopened == at_55_or_latersource
  • account_types.long_term_savings.exit.overlays.all.flat_tax:pension_flat0.1source
  • account_types.long_term_savings.exit.tranches.all.exempt1source
  • account_types.long_term_savings.order_classdeferredsource
  • account_types.long_term_savings.owner_kinds[0]asource
  • account_types.long_term_savings.owner_kinds[1]bsource
  • account_types.long_term_savings.report_groupinsurance_wrappersource
  • account_types.pension_savings.access.before.componentearly_access_chargesource
  • account_types.pension_savings.access.before.modechargesource
  • account_types.pension_savings.access.before.rate0.33source
  • account_types.pension_savings.access.earliest_age60source
  • account_types.pension_savings.choices[0].defaultbefore_55source
  • account_types.pension_savings.choices[0].idopenedsource
  • account_types.pension_savings.choices[0].kindenumsource
  • account_types.pension_savings.choices[0].values[0]before_55source
  • account_types.pension_savings.choices[0].values[1]at_55_or_latersource
  • account_types.pension_savings.choices[1].idcontract_opened_agesource
  • account_types.pension_savings.choices[1].kindagesource
  • account_types.pension_savings.choices[1].range[0]55source
  • account_types.pension_savings.choices[1].range[1]80source
  • account_types.pension_savings.choices[1].whenopened == at_55_or_latersource
  • account_types.pension_savings.clusterC1source
  • account_types.pension_savings.events[savings_levy].namesavings_levysource
  • account_types.pension_savings.events[savings_levy].rule.params.rate0.08source
  • account_types.pension_savings.events[savings_levy].rule.params.topension_savings_leviedsource
  • account_types.pension_savings.events[savings_levy].rule.ruleBE.savings_levysource
  • account_types.pension_savings.events[savings_levy].trigger.age60source
  • account_types.pension_savings.events[savings_levy].whenopened == before_55source
  • account_types.pension_savings.events[savings_levy_anniversary].namesavings_levy_anniversarysource
  • account_types.pension_savings.events[savings_levy_anniversary].rule.params.rate0.08source
  • account_types.pension_savings.events[savings_levy_anniversary].rule.params.topension_savings_leviedsource
  • account_types.pension_savings.events[savings_levy_anniversary].rule.ruleBE.savings_levysource
  • account_types.pension_savings.events[savings_levy_anniversary].trigger.agechoice:contract_opened_age+10source
  • account_types.pension_savings.events[savings_levy_anniversary].whenopened == at_55_or_latersource
  • account_types.pension_savings.exit.overlays.all.flat_tax:pension_flat0.08source
  • account_types.pension_savings.exit.tranches.all.exempt1source
  • account_types.pension_savings.order_classdeferredsource
  • account_types.pension_savings.owner_kinds[0]asource
  • account_types.pension_savings.owner_kinds[1]bsource
  • account_types.pension_savings.report_grouppension_potsource
  • account_types.pension_savings_levied.clusterC4source
  • account_types.pension_savings_levied.exit.tranches.all.exempt1source
  • account_types.pension_savings_levied.order_classfreesource
  • account_types.pension_savings_levied.owner_kinds[0]asource
  • account_types.pension_savings_levied.owner_kinds[1]bsource
  • account_types.pension_savings_levied.report_grouptax_freesource
  • annuity_types.second_pillar_annuity.roleoccupationalsource
  • annuity_types.second_pillar_annuity.taxable_classpension_incomesource
  • annuity_types.second_pillar_annuity.taxable_fraction.kindfullsource
  • balance_charges[taxe annuelle sur les comptes-titres].exempt_amount0source
  • balance_charges[taxe annuelle sur les comptes-titres].nametaxe annuelle sur les comptes-titressource
  • balance_charges[taxe annuelle sur les comptes-titres].tax_rate0source
  • capital_incomeseparate_flatsource
  • ordinary.credits[quotite exemptee d'impot].namequotite exemptee d'impotsource
  • ordinary.credits[reduction additionnelle].namereduction additionnellesource
  • ordinary.credits[reduction pour pensions, floor].namereduction pour pensions, floorsource
  • ordinary.credits[reduction pour pensions, tapering part].namereduction pour pensions, tapering partsource
  • ordinary.deferred_flat_rate0.08source
  • ordinary.deferred_treatmentflatsource
  • ordinary.flat_rate0source
  • ordinary.rental_baseordinarysource
  • ordinary.social[cotisation AMI].namecotisation AMIsource
  • ordinary.surtax_on_tax0.07source
  • plain_death.kindrolloversource
Each postcode's figures (1149 postcodes) source
ordinary.surtax_on_tax
1000  0.049
1020  0.049
1030  0.05
1040  0.058
1050  0.075
1060  0.063
1070  0.07
1080  0.07
1081  0.07
1082  0.065
1083  0.065
1090  0.074
1120  0.049
1130  0.049
1140  0.07
1150  0.057
1160  0.06
1170  0.069
1180  0.056
1190  0.07
1200  0.054
1210  0.065
1300  0.073
1301  0.073
1310  0.066
1315  0.08
1320  0.07
1325  0.08
1330  0.066
1331  0.066
1332  0.066
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9150  0.05
9160  0.065
9170  0.079
9180  0.065
9185  0.069
9190  0.08
9200  0.075
9220  0.08
9230  0.075
9240  0.078
9250  0.074
9255  0.078
9260  0.075
9270  0.078
9280  0.075
9290  0.076
9300  0.075
9308  0.075
9310  0.075
9320  0.075
9340  0.079
9400  0.075
9401  0.075
9402  0.075
9403  0.075
9404  0.075
9406  0.075
9420  0.07
9450  0.072
9451  0.072
9470  0.073
9472  0.073
9473  0.073
9500  0.078
9506  0.078
9520  0.079
9521  0.079
9550  0.075
9551  0.075
9552  0.075
9570  0.073
9571  0.073
9572  0.073
9600  0.08
9620  0.075
9630  0.069
9636  0.069
9660  0.08
9661  0.08
9667  0.077
9680  0.07
9681  0.07
9688  0.07
9690  0.075
9700  0.07
9750  0.075
9770  0.075
9771  0.075
9772  0.075
9790  0.081
9800  0.069
9810  0.069
9820  0.075
9830  0.055
9831  0.055
9840  0.069
9850  0.069
9860  0.078
9870  0.059
9880  0.065
9881  0.065
9890  0.073
9900  0.075
9910  0.065
9920  0.07
9921  0.07
9930  0.07
9931  0.07
9932  0.07
9940  0.074
9950  0.07
9960  0.07
9961  0.07
9968  0.07
9970  0.075
9971  0.075
9980  0.07
9981  0.07
9982  0.07
9988  0.07
9990  0.069
9991  0.069
9992  0.069
Held but not used here (8)

These would scale a figure for a couple taxed together. This country taxes each partner separately, so the model never applies them, and they are not counted among the figures we could not source.

ordinary.credits[quotite exemptee d'impot].joint_multiple  2
ordinary.credits[reduction additionnelle].joint_multiple  2
ordinary.credits[reduction additionnelle].taper_start_joint_multiple  2
ordinary.credits[reduction pour pensions, floor].joint_multiple  2
ordinary.credits[reduction pour pensions, floor].taper_start_joint_multiple  2
ordinary.credits[reduction pour pensions, tapering part].joint_multiple  2
ordinary.credits[reduction pour pensions, tapering part].taper_start_joint_multiple  2
ordinary.joint_mode  splitting