Overview of the global personal tax (PPI) per tax year

This table gives, by tax year, the total tax on natural persons. This is the situation as at June 30 of the year following the taxation year. These are data from enrollment and not from actual receipts. As part of the sixth state reform, the Regions acquire greater fiscal autonomy and can now levy the regional PPI in the form of an additional regional tax on personal tax. The IPP component of the Sixth State Reform entered into force on 1 July 2014 and is applicable from the 2015 tax year. Regions can therefore set their own rules for the additional regional tax since 1 July 2014. The distribution of the PPI (from the sixth state reform) is also provided in this table as well as the distribution by Taxpayer Housing Region. There are also additional charges levied by the municipalities (centimes additional communal to the PPI) and until the 2016 tax year (year of income 2015), the Brussels agglomeration levies additional to the PPI. Finally, the special social security contribution (CSSS), to which employees are liable, is the subject of a final calculation when registering personal tax returns. Indeed, employers have already made deductions from wages and the balance to be paid or reimbursed is calculated on the basis of the IPP declaration. Social Security is the only beneficiary of CSSS revenue.