The government collects taxes and social contributions and spends that money on pensions, healthcare, education and roads, among other things. If it spends more than it receives, there is a deficit and the debt rises. The government pays interest on that debt.
A government is never the only cause of how a figure develops. Many figures only respond to policy years later, and they also depend on the world economy, European rules and the policies of the regions and communities.
Taxes by economic function
Where do our taxes come from?
Of every 100 euros in taxes and social contributions that all Belgian governments together received in 2024, this is how much came from each kind of income or spending.
Taxed on
Per 100 euros
Per inhabitant per year
EU average
Average tax rate
Labourpersonal income tax on wages and benefits, social contributions of employees and employersLAB “Taxes on labour Total” · check · average tax rate
€51.8
€11,621
51.5%
40.7%EU: 37.1%
ConsumptionVAT, excise duties on fuel, tobacco and alcohol, other taxes on what we buyC “Taxes on consumption” · check · average tax rate
€22.1
€4,971
26.8%
15.5%EU: 16.5%
Capitalcorporate income tax, taxes on interest, dividends and rent, on profits of the self-employed, property tax and inheritance taxCAP “Taxes on capital Total” · check · average tax rate
€25.7
€5,767
21.6%
33.0%EU: 32.5%
"Average tax rate" is the European Commission's implicit tax rate: all taxes on labour divided by total income from labour, and likewise for consumption and capital. It is an average for the whole country, not a rate that one person pays. Income of the self-employed is mostly counted under capital.
Per inhabitant: the amount in millions of euros divided by the number of inhabitants on 1 January 2024 (Eurostat).
Government spending by function
Where does our tax money go?
Of every 100 euros spent by all Belgian governments together in 2024, this is how much went to each area. Together that is €28,373 per inhabitant.
Area
Per 100 euros
Per inhabitant per year
EU average
Social protectionpensions, benefits, child benefit, support in case of sickness and unemploymentCOFOG GF10 “Social protection” at Eurostat · check
€37.7
€10,708
40.0%
of which pensions and elderly careCOFOG GF1002 “Old age” at Eurostat · check
€18.8
€5,330
21.8%
Healthhospitals, reimbursement of doctors and medicinesCOFOG GF07 “Health” at Eurostat · check
€14.8
€4,196
15.0%
General public servicesrunning the government, interest on public debt, development aidCOFOG GF01 “General public services” at Eurostat · check
€13.2
€3,749
12.4%
of which interest on public debtCOFOG GF0107 “Public debt transactions” at Eurostat · check
€4.3
€1,225
3.9%
Economic affairstraffic and transport, energy, agriculture, support for businessesCOFOG GF04 “Economic affairs” at Eurostat · check
€11.9
€3,373
10.8%
Educationschools, colleges and universitiesCOFOG GF09 “Education” at Eurostat · check
€11.7
€3,324
9.7%
Public order and safetypolice, fire services, courts, prisonsCOFOG GF03 “Public order and safety” at Eurostat · check
€3.2
€901
3.5%
Defencearmy and military spendingCOFOG GF02 “Defence” at Eurostat · check
€2.4
€672
3.0%
Culture, sport and religionculture, sport, media, religious servicesCOFOG GF08 “Recreation, culture and religion” at Eurostat · check
€2.3
€639
2.4%
Environmental protectionwaste, waste water treatment, nature conservationCOFOG GF05 “Environmental protection” at Eurostat · check
€2.1
€607
1.7%
Housing and community amenitiessocial housing, water, street lightingCOFOG GF06 “Housing and community amenities” at Eurostat · check
€0.7
€203
1.5%
This covers all spending by the federal government, the communities, the regions, the municipalities and social security together. It is paid for by taxes, social contributions and borrowing. "Per inhabitant" is the total divided by the number of inhabitants: it is not an amount you pay yourself.
To find these figures yourself at Eurostat: open the dataset gov_10a_exp, choose Belgium and then these filters: unit = PC_TOT (Percentage of total); sector = S13 (General government); na_item = TE (Total general government expenditure). The functions (cofog99) are listed under their English names, shown for each area above. Or click "check" next to an area for the exact query.
Per inhabitant: the amount in millions of euros (same dataset, unit MIO_EUR) divided by the number of inhabitants on 1 January 2024 (Eurostat).
Debt per inhabitant
How much government debt is there per inhabitant?
€58,271
Belgium, 2025
In 2015 it was €39,084.
This is not an amount you have to pay yourself. It shows how large total government debt is if you divided it among all inhabitants.
Definition and source
Definition
Government debt divided by the number of inhabitants on 1 January of the same year.
Calculation
schuld * 1000000 / inwoners using overheidsschuld_eur, bevolking
rentelasten.csv (handy for reuse; the source itself remains the reference)
Tax burden
How much tax and contributions do we pay together?
44.6%
Belgium, 2025 provisional
In 2015 it was 47.5%.
All taxes (on income, consumption, wealth) and social contributions together, compared with the size of the economy. It says nothing about what one person pays.
Definition and source
Definition
All taxes and social contributions together, as a percentage of GDP.
belastingdruk.csv (handy for reuse; the source itself remains the reference)
Tax burden on a lower wage
How much of what an employer pays goes to taxes and contributions?
41.4%
Belgium, 2025
That is higher than the EU average (39.5%).
In 2015 it was 49.4%.
Suppose an employer spends 100 euros on your wage. This figure shows how much of it goes to the government and social security, including your own income tax. You receive the rest as take-home pay. It concerns an example person: single, no children, with a wage of two thirds of the average. For higher wages the burden is higher, for the lowest wages it is lower.
About 41 in 100 euros of labour costs go to taxes and social contributions (single person, lower wage).Definition and source
Definition
Tax wedge: personal income tax plus employee and employer social contributions, as a percentage of total labour costs. For a single person without children earning 67% of the average wage (this is how Eurostat defines this series).
belastingwig.csv (handy for reuse; the source itself remains the reference)
Pension spending
How much do we spend on pensions?
13.5%
Belgium, 2024
That is higher than the EU average (12.6%).
In 2014 it was 12.3%.
Pensions are the largest spending item of social security. Because we live longer and there are more older people, this figure rises if nothing changes. It says nothing about how high one pension is.
Definition and source
Definition
All spending on pensions (old-age, early, disability and survivors' pensions), as a percentage of GDP (European ESSPROS classification).
Military spending, the army and military aid to other countries. NATO uses its own, somewhat broader definition, so its figures may be somewhat higher.
Definition and source
Definition
Government spending on defence (function GF02 in the European COFOG classification), as a percentage of GDP.