Belgian Tax 2026: New Measures That Could Cost You More

Belgium’s 2026 tax declaration season, which opened on April 28, brings sweeping changes that will result in higher tax bills for many households. The federal government under the De Wever coalition has eliminated or reduced numerous tax deductions and credits, projected to save the state approximately €4 billion, according to RTBF.

For the first time in a decade, the declaration contains fewer than 700 tax codes — 47 codes have been removed — but this simplification comes at a direct cost to taxpayers. SPF Finances spokesperson Francis Adyns confirmed the €4 billion savings figure, while nearly 4 million citizens (56% of taxpayers) received simplified declaration proposals.

The 10 Key Changes Affecting Households

Children at Charge and CPAS Aid

A child receiving CPAS (Public Center for Social Action) aid can no longer be considered a dependent of their parents. Olivier Brouckaert, a case manager at SPF Finances, cited an example of a student who received a one-time €249 CPAS aid for books, losing her dependent status and costing her mother far more in lost tax benefits. “The average person hasn’t been informed,” Brouckaert told RTBF. “I think many people will be surprised when they discover their tax assessment.”

Second Residences and Rental Properties

Mortgage interest deductions for second homes and rental properties are completely eliminated — including for existing loans. With nearly 1 million Belgians owning a second residence, affected households could see their tax bill increase by more than €1,000 per year.

Donations to Charities

The tax reduction rate for donations to associations has been cut from 45% to 30%. A €100 donation now yields €30 back instead of €45. Over 1 million taxpayers declare donations annually, according to SPF Finances.

Legal Protection Insurance

The 40% deduction for legal protection insurance premiums — worth up to €128 annually — has been eliminated entirely.

Long-Distance Commuter Allowance

The specific allowance for workers living more than 75 km from their workplace is gone. An employee commuting 100 km now receives no additional benefit over someone living 2 km away.

Alimony Payments

Deductibility of alimony payments has been reduced from 80% to 70%, affecting divorced parents who pay child support.

Environmental Benefits

Tax reductions for purchasing a charging station (after 2025) and for passive housing have been eliminated. The window for charging station installations — which ran from September 2021 to August 2024 — has now closed.

Stricter Dependent Conditions

Those wishing to take a parent, grandparent, or sibling as a dependent must now prove a verifiable dependency situation, certified by the “handicap” department of the SPF Public Health.

Walloon “Chèque Habitat” Abolished

The Walloon housing check for mortgage borrowers is eliminated for new loans from January 2025, offset by a reduction in registration fees to 3% for first home purchases.

Flexi-Job Workers Rewarded

The only group that clearly benefits: non-retired flexi-job workers see their tax-exempt income ceiling rise from €12,000 to €18,000.

Broader Context: A Fiscal Consolidation Drive

These changes are part of the broader fiscal reform agenda of the De Wever government (Arizona coalition), which has pursued fiscal consolidation to reduce Belgium’s budget deficit. Finance Minister Jan Jambon (N-VA) has framed the changes as simplification in favor of citizens, as La Libre reported.

The legal basis is the Law of December 18, 2025, formalized through Circular 2026/C/8 published by SPF Finances on January 6, 2026. Beyond the main measures, the circular also eliminates deductions for private PRICAFs, electric vehicle purchases (motorcycles, tricycles, quadricycles), development funds, domestic employees, and adoption procedures.

What Taxpayers Should Do

SPF Finances employees interviewed by RTBF expressed concern that the public has been inadequately informed. As Chantal Rongvaux, an administrative assistant at SPF Finances, put it: “We’re touching people’s money, in a very sensitive period.”

Taxpayers are encouraged to review their declarations carefully. A dedicated tax helpline (02/737.37.77) was available on May 22-23 as part of the “Allô Impôts” operation. The deadline for electronic submission is July 15, 2026.

The Outlook

The elimination of numerous “tax niches” represents a significant shift in Belgium’s tax philosophy — moving toward a broader tax base with fewer deductions. While the government frames this as simplification, critics argue it disproportionately affects middle-income households who relied on these deductions. The Plus Magazine analysis noted that for many taxpayers, this could translate into a slightly higher tax bill.

Whether the government will introduce compensatory measures for the most affected households, and how the reduced donation tax credit will affect charitable organizations, remain open questions as Belgians file their 2026 returns.