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Tax by country

How Belgium taxes a retirement plan

Every figure this model charges in Belgium, what each one means, the tax office page it came from, and the date we last read it. Plus everything the model does not do here.

Engine 2026Reviewed

The tax chapter of what the model assumes about Belgium.

Figures are for the 2026 tax year, read from the authorities on 2026-07-30. Every one of them links to the page it came from. 10 of them we could not source: we hold the figure and could not find an authority page stating it. Those are marked, and they are the ones most likely to be wrong. If you know better, tell us.

Checked against their rate data. That check reaches part of the calculation, not all of it; the rest is worked through by hand from the authority's own rules.

Income tax bands

The scale your pension and other ordinary income are charged on. Each band's rate applies only to the part of your income inside it, not to all of it.

Up to €16,320
25%source
€16,320 to €28,800
40%source
€28,800 to €49,840
45%source
Above €49,840
50%source
Taken off the bill

Tax free allowancequotite exemptee d'impot

The first slice of everyone's income carries no tax. Belgium hands it over as a fixed sum taken off your tax bill, worth a quarter of the allowance itself.

Amount€10,910
Subtracted from the tax you owe, after it has been worked out.
source
Rate25%
This credit is a percentage rather than a fixed sum.
source
For a couple2
What this is multiplied by when a couple is assessed together.
no source found
Taken off the bill

Pension reduction, the part you always keepreduction pour pensions, floor

Belgian pensioners get a reduction taken straight off the tax, and this is the part that stays whatever your income. It is the main reason a pension is taxed far more lightly here than a salary of the same size.

Amount€740
Subtracted from the tax you owe, after it has been worked out.
source
For a couple2
What this is multiplied by when a couple is assessed together.
no source found
Taken off the bill

Pension reduction, the part that fades with incomereduction pour pensions, tapering part

The rest of that pension reduction fades away as your total income rises above about 28,800, and is gone by about 57,600. While it is fading, every extra euro of income costs you about 5 points more than the headline rate suggests.

Amount€1,480
Subtracted from the tax you owe, after it has been worked out.
source
Starts shrinking at€28,780
Above this income the credit is progressively withdrawn.
source
Shrinks by5.14%
How much of the credit is withdrawn per unit of income above the starting point. This adds to your effective rate inside that range, often sharply.
source
Measured againsttaxable
Which income figure decides how much is withdrawn. It is not always your total income, and the difference can be worth a lot.
source
For a couple2
What this is multiplied by when a couple is assessed together.
no source found
Couple's shrink point2
What the income at which it starts shrinking is multiplied by for a couple.
no source found
Taken off the bill

Extra reduction on smaller pensionsreduction additionnelle

A second reduction on top, aimed at smaller pensions. It is what leaves a pension of about 19,600 or less paying no income tax at all, and it runs out by about 28,800.

Amount€457
Subtracted from the tax you owe, after it has been worked out.
source
Starts shrinking at€19,630
Above this income the credit is progressively withdrawn.
source
Shrinks by5.00%
How much of the credit is withdrawn per unit of income above the starting point. This adds to your effective rate inside that range, often sharply.
source
Measured againsttaxable
Which income figure decides how much is withdrawn. It is not always your total income, and the difference can be worth a lot.
source
For a couple2
What this is multiplied by when a couple is assessed together.
no source found
Couple's shrink point2
What the income at which it starts shrinking is multiplied by for a couple.
no source found
Social contributions

Health and invalidity contributioncotisation AMI

A charge taken from your pension before it reaches you, funding sickness and invalidity cover. It comes off before income tax is worked out, and it lands on pensions only, not on money you draw from savings.

Rate3.55%
The percentage charged.
source
Charged onpension
Which income this contribution is calculated from.
source
Reduces taxable incomeyes
Whether paying this contribution lowers the income your income tax is worked out on.
source
An ordinary investment account

How money held outside a retirement account is charged: on what it pays you each year, on the profit when you sell, or both.

Charged howseparate
Whether investment income joins your other income on the same scale or is charged separately. It decides whether taking more from your portfolio pushes your pension into a higher band.
source
On interest30%
The rate on interest from bonds and cash.
source
On dividends30%
The rate on dividends paid out to you.
source
On profits when you sell10%
The rate on the gain realised when you sell.
source
Free of it up to€10,000
Investment income below this is not charged.
source
Charged as it pays outno
Whether income the investment pays you is charged in the year it arises, rather than only when you sell.
source
Charged while you hold it

Yearly charge on large investment accountstaxe annuelle sur les comptes-titres

Belgium charges 0.15 percent a year on an investment account worth a million or more. It falls on the account itself whatever the market did, so selling nothing does not avoid it.

Charged ontaxable
Which part of your portfolio the charge falls on.
no source found
Rate0.15%
The percentage charged on the amount above.
source
Free of it up to€1,000,000
Holdings below this are not charged.
source
When an investment loses money

What a loss can be set against, and whether anything left over can be carried into future years.

Carried forward for0
How many years an unused loss survives to be set against future gains. Zero means it is lost at the end of the year.
source
Locked to one kind of assetno limit
A loss on one kind of investment can only be set against gains of the same kind.
source
Against profits1
How much of a loss can be set against gains made in the same year.
source
Against dividends0
How much of a loss can be set against dividends in the same year.
source
Against interest0
How much of a loss can be set against interest in the same year.
source
Against other income, up tono limit
The most a loss can take off your ordinary income in one year.
source
Share usable against other income0
How much of a leftover loss can be set against income that is not investment income.
source
Money leaving a retirement account

What happens when you draw from a pension or retirement account: the whole withdrawal counted as income, a set rate, or nothing at all.

On the way outflat
Whether a withdrawal counts as income in full, is charged at one set rate, or is free of tax.
source
Rate on withdrawals8%
The single rate charged on money leaving the account.
source
Couples

Whether a couple is assessed as one household or as two people, which can change the bill substantially at the same total income.

How a couple is assessedsplitting
Whether the two incomes are pooled, split evenly, or taxed entirely separately. At the same household income these give very different bills.
no source found
Which figures keep up with inflation

A threshold frozen in law quietly costs more every year, because your income rises with prices and the threshold does not. Over a thirty-year retirement that is one of the larger effects on this page.

the income tax bands · Keeps up with inflationyes
If no, this figure is fixed in law. Your income rises with prices and it does not, so it costs you more every year without any rule changing.
source
an ordinary investment account · Keeps up with inflationyes
source
quotite exemptee d'impot · Keeps up with inflationyes
source
reduction pour pensions, floor · Keeps up with inflationyes
source
reduction pour pensions, tapering part · Keeps up with inflationyes
source
reduction additionnelle · Keeps up with inflationyes
source
cotisation AMI · Keeps up with inflationyes
source
taxe annuelle sur les comptes-titres · Keeps up with inflationno
no source found

Where you live inside the country

Tax here is not the same everywhere. The planner asks where you live and charges your own jurisdiction's figures. Skip the question and it charges a stand-in, and says on screen which one.

The planner carries all 1,149 postcodes, which is how the 565 communes that set the rate are addressed here.

Each one adds its own charge on top of the tax you would otherwise pay, from 0% in 8300 Knokke-Heist to 9% in 8957 Mesen. Say nothing and you are charged 7% on top.

What this model does not do here

Every one of them, not a selection. 18 are described below, and 1 more are recorded in the model but not yet written up for readers.

Where we are measurably wrong

We model these and we know we do not get them exactly right. Where the size could be measured, it is stated.

  • Belgian spouses are taxed separately, and where one has far more pension than the other, the law lets you move only about 13,110 across to the lower earner. We split the couple's income evenly with no such cap, so a couple living on one pension is shown less tax than they would pay. On a single 50,000 pension that is about 3,350 a year, and it shrinks as the two pensions even out.

    Your real tax is higher/up to €3,350 a year/couples where one partner has most or all of the pension income

  • Belgium hands pensioners a reduction taken straight off the tax bill, and the law shrinks it in proportion to how much of your income is actually pension. We give you the whole reduction whatever else you earn. So if you have rent coming in beside your pension, we show less tax than you would pay: about 1,100 a year on a 15,000 pension with 12,000 of rent. It fades to nothing once your income is high enough that the reduction has run out anyway, and it is exactly nothing if your pension is all you have.

    Your real tax is higher/up to €1,098 a year/a Belgian retiree with rent or other ordinary-scale income beside their pension, and nobody whose pension is all they have

  • We take the 3.55 percent health and invalidity contribution off your pension from the first euro. Belgium charges nothing at all below about 24,900 a year, then phases it in over a narrow band, so on a smaller pension we show a charge you would not pay. That is worth up to 885 a year just under the threshold. On any pension above about 25,900 we are exactly right.

    Your real tax is lower/up to €885 a year/anyone whose pensions come to less than about 25,900 a year

  • Your commune adds a percentage of your income tax on top, running from nothing in Knokke-Heist to 9 percent in Mesen across the 565 communes. If you tell us your postcode we charge your own commune's rate. If you do not, we charge 7 percent for the whole country, and on a 40,000 pension the gap between the cheapest commune and the dearest is about 867 a year, so that figure could land on either side of yours.

    Could go either way/up to €867 a year/anyone who does not give a postcode, and most of all a household in a commune far from the middle of the range

  • When you sell part of a holding, Belgium assumes the oldest units went first, and those are usually the ones carrying the largest gain. We average the cost across everything you hold, so we understate the taxable gain in the early years of a plan. You can elect to be taxed on actual average cost until the end of 2030, which is closer to what we do.

    Your real tax is higher/anyone selling from holdings built up over many years at different prices

  • We tax the rent you actually collect. Belgium taxes a notional 1975 rental value for the property, uplifted for today and raised by a further 40 percent, and ignores the real rent entirely. That notional figure normally sits far below market rent, so we show substantially more tax on a Belgian letting than you would pay. Furnished lettings and lettings to a business follow different rules again, and we model neither.

    Your real tax is lower/anyone letting a Belgian property to a private tenant

  • We charge a flat 8 percent when money comes out of a Belgian retirement pot. That is the ordinary rate for a personal pension savings plan taken at the end, but a workplace pension paid as a lump sum is usually charged at 10 to 16.5 percent, and taking one early costs more again. So if what you entered is a workplace pot, we show too little tax. We could not confirm the charge Belgium takes on these in advance of payout.

    Your real tax is higher/anyone entering a Belgian workplace pension lump sum as part of their portfolio

Real rules we do not apply

These exist in law and we leave them out, usually because applying them would need a question we do not ask.

  • When you sell units of a fund that holds bonds, Belgium charges 30 percent on the interest part of the gain instead of the 10 percent that falls on the rest. We do not charge it. On our worked cases it costs 360 to 2,160 a year, which is more than the headline tax on gains in every one of them. We could not confirm how much bond content brings a fund inside the rule, so treat the amount as our best reading.

    Your real tax is higher/up to €2,160 a year/anyone holding a bond fund or a mixed fund in a Belgian taxable account

  • Belgium takes a further contribution of up to 2 percent from larger pensions and we do not charge it, so your tax is understated. It starts to bite at about 39,500 a year of pension income, costs about 258 on a 40,000 pension and about 960 on a 48,000 one. It runs the opposite way to our overcharge on the health contribution, so on a large pension the two partly cancel.

    Your real tax is higher/up to €960 a year/anyone whose pensions together come to more than about 39,500 a year, workplace pensions included

  • The first 1,020 of interest on a Belgian regulated savings account is free of tax, and anything above it is charged at 15 percent rather than 30. We charge the full rate from the first euro, so if you keep cash there we show up to about 306 a year too much. It only bites if you tell us about interest income in the first place.

    Your real tax is lower/up to €306 a year/anyone keeping cash in a Belgian regulated savings account

  • The first 833 of dividends is free of tax, though the tax is taken anyway and you claim it back on your return. We do not give it, so we show up to about 250 a year too much. We could not establish whether it reaches payouts from funds, which is what most people actually hold.

    Your real tax is lower/up to €250 a year/anyone with Belgian dividend income who claims the refund on their return

  • Belgium taxes the transaction itself, on the buy and again on the sell, at a rate that depends on what you are trading. We charge nothing for it. At 0.35 percent a round trip that is 35 to 210 a year on our worked cases. We could not confirm which rate goes with which investment, and the top one, charged on selling units of a fund that reinvests its income, is nearly four times that.

    Your real tax is higher/up to €210 a year/anyone buying or selling in a Belgian taxable account, above all anyone selling fund units every year

  • Belgium works your investment tax out twice, once at the flat rates and once by adding it to your pension on the ordinary scale, and charges whichever comes to less. We only ever charge the flat rates. Above a pension of roughly 18,000 the flat rates win anyway and nothing is lost. Below that we can show more tax than you would pay, by up to a few hundred a year.

    Your real tax is lower/up to €177 a year/anyone with a pension under about 18,000 who also has investment income taxed every year

  • From June 2026 your bank holds back 10 percent of every gain you realise, from the first euro, taking no account of the tax free slice or of any losses, and you claim the excess back on your return. Realise 8,000 of gain and you part with 800 during the year and get all of it back later. The year's tax is right either way. What is missing here is the wait for the money.

    Could go either way/anyone selling investments through a Belgian bank or broker who needs the cash inside the same year

  • The tax free slice of gains that you do not use carries forward for up to five years, so a year with one big sale in it can shelter about 15,000 rather than the 10,000 we allow. We give you a fresh 10,000 every year and nothing more, so if you sell in occasional lumps we show more tax than you would pay.

    Your real tax is lower/anyone who sells in occasional large lumps rather than a similar amount every year

  • Belgium charges a yearly property tax on that same notional rental value, including on the home you live in, which is otherwise free of income tax. We do not charge it. Your region, province and commune each set part of the rate, so there is no national figure worth quoting, and you should budget for it as a housing cost rather than expect to see it in the tax here.

    Your real tax is higher/anyone who owns Belgian property, including the home they live in

Outside what this tool does

Separate tax systems, or rules that only bite outside a retirement plan.

  • Dividends on shares issued for cash by a small company can be charged at 20 or 15 percent instead of 30, and we charge 30 on everything. Anyone holding listed shares or funds, which is what this tool is built around, is unaffected.

    Your real tax is lower/anyone holding shares in a small unlisted company they put cash into

  • Belgium taxes what you leave behind and what you give away, at rates set by your region, and they are heavy. Belgian wealth is taxed mostly at death rather than during life. We model your own lifetime and stop there, so none of it appears in these figures.

    Could go either way/anyone planning to leave money to family, and anyone expecting a Belgian inheritance

Every other figure we use for this country (1159)

The sections above cover what shapes a retirement plan. These are the rest of what the model reads, listed so nothing it uses is hidden from you.

  • balance_charges[taxe annuelle sur les comptes-titres].nametaxe annuelle sur les comptes-titressource
  • capital_incomeseparate_flatsource
  • ordinary.credits[quotite exemptee d'impot].namequotite exemptee d'impotsource
  • ordinary.credits[reduction additionnelle].namereduction additionnellesource
  • ordinary.credits[reduction pour pensions, floor].namereduction pour pensions, floorsource
  • ordinary.credits[reduction pour pensions, tapering part].namereduction pour pensions, tapering partsource
  • ordinary.flat_rate0no source found
  • ordinary.rental_baseordinarysource
  • ordinary.social[cotisation AMI].namecotisation AMIsource
  • ordinary.surtax_on_tax0.07source
  • regions.1000.ordinary.surtax_on_tax0.049source
  • regions.1020.ordinary.surtax_on_tax0.049source
  • regions.1030.ordinary.surtax_on_tax0.05source
  • regions.1040.ordinary.surtax_on_tax0.058source
  • regions.1050.ordinary.surtax_on_tax0.075source
  • regions.1060.ordinary.surtax_on_tax0.063source
  • regions.1070.ordinary.surtax_on_tax0.07source
  • regions.1080.ordinary.surtax_on_tax0.07source
  • regions.1081.ordinary.surtax_on_tax0.07source
  • regions.1082.ordinary.surtax_on_tax0.065source
  • regions.1083.ordinary.surtax_on_tax0.065source
  • regions.1090.ordinary.surtax_on_tax0.074source
  • regions.1120.ordinary.surtax_on_tax0.049source
  • regions.1130.ordinary.surtax_on_tax0.049source
  • regions.1140.ordinary.surtax_on_tax0.07source
  • regions.1150.ordinary.surtax_on_tax0.057source
  • regions.1160.ordinary.surtax_on_tax0.06source
  • regions.1170.ordinary.surtax_on_tax0.069source
  • regions.1180.ordinary.surtax_on_tax0.056source
  • regions.1190.ordinary.surtax_on_tax0.07source
  • regions.1200.ordinary.surtax_on_tax0.054source
  • regions.1210.ordinary.surtax_on_tax0.065source
  • regions.1300.ordinary.surtax_on_tax0.073source
  • regions.1301.ordinary.surtax_on_tax0.073source
  • regions.1310.ordinary.surtax_on_tax0.066source
  • regions.1315.ordinary.surtax_on_tax0.08source
  • regions.1320.ordinary.surtax_on_tax0.07source
  • regions.1325.ordinary.surtax_on_tax0.08source
  • regions.1330.ordinary.surtax_on_tax0.066source
  • regions.1331.ordinary.surtax_on_tax0.066source
  • regions.1332.ordinary.surtax_on_tax0.066source
  • regions.1340.ordinary.surtax_on_tax0.077source
  • regions.1341.ordinary.surtax_on_tax0.077source
  • regions.1342.ordinary.surtax_on_tax0.077source
  • regions.1348.ordinary.surtax_on_tax0.077source
  • regions.1350.ordinary.surtax_on_tax0.08source
  • regions.1357.ordinary.surtax_on_tax0.088source
  • regions.1360.ordinary.surtax_on_tax0.075source
  • regions.1367.ordinary.surtax_on_tax0.083source
  • regions.1370.ordinary.surtax_on_tax0.088source
  • regions.1380.ordinary.surtax_on_tax0.058source
  • regions.1390.ordinary.surtax_on_tax0.069source
  • regions.1400.ordinary.surtax_on_tax0.07source
  • regions.1401.ordinary.surtax_on_tax0.07source
  • regions.1402.ordinary.surtax_on_tax0.07source
  • regions.1404.ordinary.surtax_on_tax0.07source
  • regions.1410.ordinary.surtax_on_tax0.057source
  • regions.1420.ordinary.surtax_on_tax0.055source
  • regions.1421.ordinary.surtax_on_tax0.055source
  • regions.1428.ordinary.surtax_on_tax0.055source
  • regions.1430.ordinary.surtax_on_tax0.085source
  • regions.1435.ordinary.surtax_on_tax0.075source
  • regions.1440.ordinary.surtax_on_tax0.08source
  • regions.1450.ordinary.surtax_on_tax0.08source
  • regions.1457.ordinary.surtax_on_tax0.084source
  • regions.1460.ordinary.surtax_on_tax0.079source
  • regions.1461.ordinary.surtax_on_tax0.079source
  • regions.1470.ordinary.surtax_on_tax0.08source
  • regions.1471.ordinary.surtax_on_tax0.08source
  • regions.1472.ordinary.surtax_on_tax0.08source
  • regions.1473.ordinary.surtax_on_tax0.08source
  • regions.1474.ordinary.surtax_on_tax0.08source
  • regions.1476.ordinary.surtax_on_tax0.08source
  • regions.1480.ordinary.surtax_on_tax0.08source
  • regions.1490.ordinary.surtax_on_tax0.08source
  • regions.1495.ordinary.surtax_on_tax0.08source
  • regions.1500.ordinary.surtax_on_tax0.071source
  • regions.1501.ordinary.surtax_on_tax0.071source
  • regions.1502.ordinary.surtax_on_tax0.071source
  • regions.1540.ordinary.surtax_on_tax0.073source
  • regions.1541.ordinary.surtax_on_tax0.073source
  • regions.1547.ordinary.surtax_on_tax0.08source
  • regions.1560.ordinary.surtax_on_tax0.068source
  • regions.1570.ordinary.surtax_on_tax0.073source
  • regions.1600.ordinary.surtax_on_tax0.07source
  • regions.1601.ordinary.surtax_on_tax0.07source
  • regions.1602.ordinary.surtax_on_tax0.07source
  • regions.1620.ordinary.surtax_on_tax0.07source
  • regions.1630.ordinary.surtax_on_tax0.078source
  • regions.1640.ordinary.surtax_on_tax0.06source
  • regions.1650.ordinary.surtax_on_tax0.069source
  • regions.1651.ordinary.surtax_on_tax0.069source
  • regions.1652.ordinary.surtax_on_tax0.069source
  • regions.1653.ordinary.surtax_on_tax0.069source
  • regions.1654.ordinary.surtax_on_tax0.069source
  • regions.1670.ordinary.surtax_on_tax0.075source
  • regions.1671.ordinary.surtax_on_tax0.075source
  • regions.1673.ordinary.surtax_on_tax0.075source
  • regions.1674.ordinary.surtax_on_tax0.075source
  • regions.1700.ordinary.surtax_on_tax0.069source
  • regions.1701.ordinary.surtax_on_tax0.069source
  • regions.1702.ordinary.surtax_on_tax0.069source
  • regions.1703.ordinary.surtax_on_tax0.069source
  • regions.1730.ordinary.surtax_on_tax0.069source
  • regions.1731.ordinary.surtax_on_tax0.069source
  • regions.1740.ordinary.surtax_on_tax0.069source
  • regions.1741.ordinary.surtax_on_tax0.069source
  • regions.1742.ordinary.surtax_on_tax0.069source
  • regions.1745.ordinary.surtax_on_tax0.078source
  • regions.1750.ordinary.surtax_on_tax0.079source
  • regions.1755.ordinary.surtax_on_tax0.073source
  • regions.1760.ordinary.surtax_on_tax0.075source
  • regions.1761.ordinary.surtax_on_tax0.075source
  • regions.1770.ordinary.surtax_on_tax0.078source
  • regions.1780.ordinary.surtax_on_tax0.07source
  • regions.1785.ordinary.surtax_on_tax0.071source
  • regions.1790.ordinary.surtax_on_tax0.07source
  • regions.1800.ordinary.surtax_on_tax0.072source
  • regions.1804.ordinary.surtax_on_tax0.072source
  • regions.1820.ordinary.surtax_on_tax0.067source
  • regions.1830.ordinary.surtax_on_tax0.05source
  • regions.1831.ordinary.surtax_on_tax0.05source
  • regions.1840.ordinary.surtax_on_tax0.079source
  • regions.1850.ordinary.surtax_on_tax0.074source
  • regions.1851.ordinary.surtax_on_tax0.074source
  • regions.1852.ordinary.surtax_on_tax0.074source
  • regions.1853.ordinary.surtax_on_tax0.074source
  • regions.1860.ordinary.surtax_on_tax0.079source
  • regions.1861.ordinary.surtax_on_tax0.079source
  • regions.1880.ordinary.surtax_on_tax0.078source
  • regions.1910.ordinary.surtax_on_tax0.07source
  • regions.1930.ordinary.surtax_on_tax0.05source
  • regions.1931.ordinary.surtax_on_tax0.05source
  • regions.1932.ordinary.surtax_on_tax0.05source
  • regions.1933.ordinary.surtax_on_tax0.05source
  • regions.1950.ordinary.surtax_on_tax0.07source
  • regions.1970.ordinary.surtax_on_tax0.065source
  • regions.1980.ordinary.surtax_on_tax0.07source
  • regions.1981.ordinary.surtax_on_tax0.07source
  • regions.1982.ordinary.surtax_on_tax0.07source
  • regions.2000.ordinary.surtax_on_tax0.07source
  • regions.2018.ordinary.surtax_on_tax0.07source
  • regions.2020.ordinary.surtax_on_tax0.07source
  • regions.2030.ordinary.surtax_on_tax0.07source
  • regions.2040.ordinary.surtax_on_tax0.07source
  • regions.2050.ordinary.surtax_on_tax0.07source
  • regions.2060.ordinary.surtax_on_tax0.07source
  • regions.2070.ordinary.surtax_on_tax0.05source
  • regions.2100.ordinary.surtax_on_tax0.07source
  • regions.2110.ordinary.surtax_on_tax0.055source
  • regions.2140.ordinary.surtax_on_tax0.07source
  • regions.2150.ordinary.surtax_on_tax0.07source
  • regions.2160.ordinary.surtax_on_tax0.05source
  • regions.2170.ordinary.surtax_on_tax0.07source
  • regions.2180.ordinary.surtax_on_tax0.07source
  • regions.2200.ordinary.surtax_on_tax0.072source
  • regions.2220.ordinary.surtax_on_tax0.075source
  • regions.2221.ordinary.surtax_on_tax0.075source
  • regions.2222.ordinary.surtax_on_tax0.075source
  • regions.2223.ordinary.surtax_on_tax0.075source
  • regions.2230.ordinary.surtax_on_tax0.073source
  • regions.2235.ordinary.surtax_on_tax0.07source
  • regions.2240.ordinary.surtax_on_tax0.07source
  • regions.2242.ordinary.surtax_on_tax0.07source
  • regions.2243.ordinary.surtax_on_tax0.07source
  • regions.2250.ordinary.surtax_on_tax0.065source
  • regions.2260.ordinary.surtax_on_tax0.07source
  • regions.2270.ordinary.surtax_on_tax0.075source
  • regions.2275.ordinary.surtax_on_tax0.065source
  • regions.2280.ordinary.surtax_on_tax0.075source
  • regions.2288.ordinary.surtax_on_tax0.075source
  • regions.2290.ordinary.surtax_on_tax0.075source
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