Luxembourg usually leaves the most net salary, especially for couples, and taxes capital lightly. Belgium is the most expensive for salaried work. The Netherlands sits in between, with the 30% ruling for expats and a deemed-return tax on savings. France protects families through the family quotient but taxes investment income at 31.4% since 2026 and real estate wealth above EUR 1.3 million.
France and its three neighbours
Hundreds of thousands of French residents work in Luxembourg, Belgium or the Netherlands, and many more weigh a move. The four countries tax people in very different ways: France through family parts and heavy social charges, Luxembourg through tax classes and light taxes on capital, the Netherlands through three boxes, Belgium through high rates on work and, from 2026, a new tax on gains.
No country is cheapest for everyone. The answer turns on the salary level, the family, how much comes from investments, and whether a special regime for newcomers applies.
Family-friendly, capital-heavy
Family quotient lowers tax for parents; 31.4% flat tax on investment income since 2026; wealth tax on real estate.
Low for couples and capital
Joint class 2, no wealth tax, share gains tax-free after 6 months.
30% ruling, box 3
Moderate salary tax for many, expat ruling, deemed-return tax on savings.
High on salaries
50% from EUR 51,070, social security without a ceiling, new 10% gains tax.
How each country taxes a salary
| France | Luxembourg | Netherlands | Belgium | |
|---|---|---|---|---|
| Top income tax rate | 45% (+3% or 4% above EUR 250,000) | 42% + surcharge (about 45.8%) | 49.50% | 50% + municipal (about 53.5%) |
| Top rate starts at | EUR 181,917 per part | EUR 234,870 (class 1) | EUR 78,426 | EUR 51,070 |
| Employee social charges | About 22% to 25% | About 12.95% (capped) | Inside box 1 rates | 13.07% (no cap) |
| Family | Family quotient | Joint class 2 | Individual | Individual, child allowances |
| Newcomer regime | Impatriate regime | 50% exempt for 8 years | 30% ruling (27% from 2027) | 35% allowance |
One salary, four countries
Enter a gross salary and household; the calculator shows the 2026 net in each country.
One salary, four countries
Resident employee, 2026 rules, simplified. The same gross salary in France, Luxembourg, the Netherlands and Belgium.
Investments, wealth and inheritance
| France | Luxembourg | Netherlands | Belgium | |
|---|---|---|---|---|
| Dividends | 31.4% flat tax | Half exempt, rest progressive | Box 3 deemed return (or box 2 24.5%/31% on 5%+) | 30% |
| Share gains | 31.4% | Tax-free after 6 months (under 10%) | Box 3 deemed return | 10% above EUR 10,000 (from 2026) |
| Interest | 31.4% | 20% final | Box 3 deemed return | 30% (savings partly exempt) |
| Life insurance after 8 years | 24.7% | Generally not taxed (conditions apply) | Box 3 | Generally exempt with conditions |
| Wealth tax | IFI on real estate above EUR 1.3m | None | Box 3 instead | 0.15% on securities accounts above EUR 1m |
| Inheritance, children | 5% to 45% after EUR 100,000 | Exempt (legal share) | 10% / 20% | 3% / 9% / 27% (Flanders) |
For a salary, the differences are a few points. For a portfolio or an estate, they are a different order of magnitude.
What to check before moving or changing employer
- Where you work, not only where you live. Cross-border workers living in France and working in Luxembourg are taxed in Luxembourg, within 34 days of work abroad a year.
- The French exit tax. Leaving France with large shareholdings triggers exit tax, deferred automatically for EU moves.
- Social security follows the place of work. Up to 49% telework keeps you in the work country's system under the EU framework agreement.
- Special regimes have conditions. Salary thresholds, recruitment from abroad, no recent residence.
Salary, family and capital decide.
Class 2 and light capital taxes.
High rates and uncapped social security.
31.4% flat tax and real estate wealth tax.