Why do nett salaries change in November?
From 1 November 2026, some measures from last summer's personal income tax reform will be included in the calculation of the advance tax levy. Because of this, employees' nett salary may go up or down.
These measures are:
- The tax-free amount increases
- The reduction of advance tax levy for one or two dependents is increased
- The marriage quotient is lowered
Read more: "Law on the reform of personal income tax changes the fiscal landscape"
Two numerical examples for illustration
Example 1:
Sophie earns 3,200 euros gross per month. She is single and has one dependent child for tax purposes. We compare the advance tax levy on her pay before and from 1 November 2026.
| Up to and including 31 October 2026 | From 1 November 2026 | |
| Gross | 3,200 | 3,200 |
| RSZ | -418.24 | -418.24 |
| Taxable | 2,781.76 | 2,781.76 |
| Reductions for dependents | 52 | 57 |
| Single parent reduction | 52 | 53 |
| Advance tax levy | -397.60 | -383.13 |
| Nett | 2,384.16 | 2,398.63 |
From 1 November 2026, Sophie earns 14.47 euros nett more per month. This increase is due to the rise in the tax-free amount and the higher reduction for one dependent child.
Example 2:
Thomas earns 5,000 euros gross per month. He is married, his partner has no own professional income, and the couple has four dependent children for tax purposes. We compare the advance tax levy on his pay before and from 1 November 2026.
| Up to and including 31 October 2026 | From 1 November 2026 | |
| Gross | 5,000 | 5,000 |
| RSZ | -653.50 | -653.50 |
| Taxable | 4,346.50 | 4,346.50 |
| Reductions for dependents | 635 | 624 |
| Advance tax levy | -115.35 | -145.25 |
| Nett | 4,231.15 | 4,201.25 |
In this example, Thomas loses 29.9 euros nett per month. Although the tax-free amount is higher, this benefit is balanced out by the lower reduction of the advance tax levy for four dependents and by the reduction of the marriage quotient.
To which income do these changes apply?
These changes apply only to remunerations. The advance tax levy on retirement pay and on statutory unemployment benefits with complement paid by the employer will not be changed in 2026.
What does Securex do for you?
For more information or questions about these measures, you can contact your Legal Advisor via myHR@securex.be.
