Belgium ranks rock-bottom among European countries when looking at take-home pay on a gross salary of €100,000, according to an analysis carried out by Euronews.
According to the outlet's workings, which draw on official figures from last year, workers in Belgium take home on average just over half (€50,750) of the six-figure sum.
Denmark, Sweden, Austria, and Slovenia are also among the countries with the highest tax burden on the continent, with each imposing a tax rate of at least 45% on gross salaries reaching €100,000.
The investigation looks at the net salaries for single individuals, specifically those who have no children and live in a capital city or region. The figures also omit the impact of local and regional taxes (usually ranging between 5 and 7.5% in Belgian municipalities).
Which country has the lowest tax burden for high earners?
Among the European Union's major economies, Germany and Italy were close to Belgium's figures with €57,900 and €56,700, respectively, in gross salary. Spain and France, meanwhile, were both above the €60,000 mark.
Generally speaking, countries in Eastern Europe were those which had the highest average take-home pay on a salary of €100,000. Bulgaria tops the ranking with an estimated gross salary of €86,930, ahead of Estonia on €74,400 and the Czech Republic on €72,800.
This trend, according to Euronews, is down to the flat-rate tax systems of these countries, as well as caps on social security contributions. These contrast with the progressive tax brackets and higher employee social contributions found in Western European countries.
In Belgium, for instance, this is the case where the tax rates range from 25% to up to 50% on the highest earners. Around 13% of employees' gross wages go towards social security contributions, with employers paying an additional 25 to 32% on top of that figure.
Outside of the EU, Switzerland ranked highest in take-home pay for six-figure earners with an average of €70,500, closely followed by the United Kingdom with an equivalent of €69,900. In Norway, this figure was €66,900, ahead of Turkey on €66,200.
Belgium has the highest tax wedge in the OECD. Credit: Jonas Hamers (c) ImageGlobe.
Why are taxes so high in Belgium?
Belgium has the highest tax wedge (the difference between gross and take-home pay) in the OECD. Its tax-to-GDP ratio was around 42.6%, which was also higher than the OECD average (34.1% in this category).
As The Brussels Times has analysed, a significant part of Belgium's public revenue comes from labour, making taxation particularly visible on payslips. Its various public and social services are funded by both social security contributions and revenue through other forms of taxation.
Belgium's ageing population puts a strain on public finances, in that it increases the amount that the country spends on pensions as well as healthcare.
How does €100,000 compare to Belgium's average salary?
The six-figure number is some way below the average gross wage in Belgium, which, according to OECD figures, was €62,340 in 2025.
This is also the case for the vast majority of other EU Member States, with only Switzerland reaching six figures in terms of average wages. Luxembourg has the highest average wages among the EU countries, with €77,844.
However, the tax burden in Belgium remains high even for average earners. Single and childless workers, across all tax brackets, are taxed at roughly 40%, a figure higher than any other member of the OECD. The average rate across the organisation was 25%.
Average wages in the country also increased at a slower rate than elsewhere, although it does rank relatively highly among OECD members when wages are adjusted according to purchasing power.
