{
  "$comment": "Machine-readable companion to https://valem.run/calculators/belgium/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/belgium/net-salary",
  "dataUrl": "https://valem.run/calculators/belgium/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Belgium netto loon model by Valem (https://valem.run/calculators/belgium/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/belgium/net-salary/verify",
  "country": "belgium",
  "countryName": "Belgium",
  "formula": "net-salary",
  "formulaName": "Netto loon",
  "title": "Bruto Netto Berekenen Loon — Belgium",
  "answer": "Your Belgian net salary is gross minus RSZ social security and progressive income tax, after professional costs, the tax-free sum and the municipal surcharge.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2025",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "FOD Financiën Tax-Calc",
      "url": "https://financien.belgium.be",
      "checked": "2026-08-02"
    },
    {
      "label": "RSZ",
      "url": "https://www.socialsecurity.be",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Bruto jaarloon (EUR)",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "rsz",
      "type": "number",
      "label": "RSZ (13,07%)",
      "format": "currency",
      "formula": "$round(grossAnnual * $const.rszRate, 2)"
    },
    {
      "name": "profCosts",
      "type": "number",
      "label": "Beroepskosten",
      "format": "currency",
      "formula": "($p := (grossAnnual - rsz) * 0.30; $round($p < $const.profCostCap ? $p : $const.profCostCap, 2))"
    },
    {
      "name": "taxable",
      "type": "number",
      "label": "Belastbaar",
      "format": "currency",
      "formula": "$round(grossAnnual - rsz - profCosts, 2)"
    },
    {
      "name": "tax",
      "type": "number",
      "label": "Belasting (incl. gemeente)",
      "format": "currency",
      "formula": "($t := taxable; $g := (($t < 16320 ? $t : 16320) * 0.25) + (($t > 16320 ? (($t < 28800 ? $t : 28800) - 16320) : 0) * 0.40) + (($t > 28800 ? (($t < 49840 ? $t : 49840) - 28800) : 0) * 0.45) + (($t > 49840 ? ($t - 49840) : 0) * 0.50); $b := $g - $const.taxFreeCredit; $b := $b > 0 ? $b : 0; $round($b * (1 + $const.municipalRate), 2))"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Netto / jaar",
      "format": "currency",
      "formula": "$round(grossAnnual - rsz - tax, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Netto / maand",
      "format": "currency",
      "formula": "$round(netAnnual / 12, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 45,000 EUR",
      "given": {
        "grossAnnual": 45000
      },
      "expect": {
        "rsz": 5881.5,
        "profCosts": 5930,
        "taxable": 33188.5
      }
    },
    {
      "description": "S3 90,000 EUR",
      "given": {
        "grossAnnual": 90000
      },
      "expect": {
        "rsz": 11763,
        "taxable": 72307
      }
    }
  ],
  "spec": {
    "id": "net-salary-belgium",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "rsz": {
          "type": "number",
          "readOnly": true
        },
        "profCosts": {
          "type": "number",
          "readOnly": true
        },
        "taxable": {
          "type": "number",
          "readOnly": true
        },
        "tax": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "rszRate": 0.1307,
      "profCostCap": 5930,
      "taxFreeCredit": 2727.5,
      "municipalRate": 0.07
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossAnnual': 45000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.rsz",
        "expr": "$round(grossAnnual * $const.rszRate, 2)"
      },
      {
        "path": "$.profCosts",
        "expr": "($p := (grossAnnual - rsz) * 0.30; $round($p < $const.profCostCap ? $p : $const.profCostCap, 2))"
      },
      {
        "path": "$.taxable",
        "expr": "$round(grossAnnual - rsz - profCosts, 2)"
      },
      {
        "path": "$.tax",
        "expr": "($t := taxable; $g := (($t < 16320 ? $t : 16320) * 0.25) + (($t > 16320 ? (($t < 28800 ? $t : 28800) - 16320) : 0) * 0.40) + (($t > 28800 ? (($t < 49840 ? $t : 49840) - 28800) : 0) * 0.45) + (($t > 49840 ? ($t - 49840) : 0) * 0.50); $b := $g - $const.taxFreeCredit; $b := $b > 0 ? $b : 0; $round($b * (1 + $const.municipalRate), 2))"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round(grossAnnual - rsz - tax, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 12, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Netto loon",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Bruto jaarloon (EUR)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Netto / maand",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "Netto / jaar",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Jaaroverzicht",
              "items": [
                {
                  "label": "Bruto",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "RSZ (13,07%)",
                  "bind": "$.rsz",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Beroepskosten",
                  "bind": "$.profCosts",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Belastbaar",
                  "bind": "$.taxable",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Belasting (incl. gemeente)",
                  "bind": "$.tax",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Netto",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'België 2025: RSZ 13,07%, forfaitaire beroepskosten, progressieve bedrijfsvoorheffing met belastingvrije som en gemeentelijke opcentiemen (~7%). Schatting, geen fiscaal advies.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Bronnen",
              "items": [
                {
                  "label": "FOD Financiën Tax-Calc",
                  "url": "https://financien.belgium.be",
                  "date": "2026-08-02"
                },
                {
                  "label": "RSZ",
                  "url": "https://www.socialsecurity.be",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 45,000 EUR",
        "given": {
          "$.grossAnnual": 45000
        },
        "expect": {
          "$.rsz": 5881.5,
          "$.profCosts": 5930,
          "$.taxable": 33188.5
        }
      },
      {
        "description": "S3 90,000 EUR",
        "given": {
          "$.grossAnnual": 90000
        },
        "expect": {
          "$.rsz": 11763,
          "$.taxable": 72307
        }
      }
    ]
  }
}