Belgium

Working in Belgium

Consensus, the Belgian compromise and discreet, multilingual pragmatism: the codes of Belgian working life for international professionals.

EXPATRIATION.IO · International mobility consulting
Single permitOutside EU/EEA/Swiss
EU capitalBrussels
25% to 50%Income tax
FR, NL, DELanguages

Belgium sits at the heart of the European Union, French-speaking in Brussels and Wallonia, Dutch-speaking in Flanders and German-speaking in the east. Brussels, the EU capital and home to NATO headquarters, employs thousands of international staff in its institutions. What it takes to move there depends on your nationality. Nationals of the EU, of the EEA (Iceland, Norway and Liechtenstein) and of Switzerland move and work freely. For other nationalities, the short-stay rule depends on the passport. Nationals of visa-exempt countries (the United States, the United Kingdom, Canada, Australia, New Zealand, Japan, South Korea, Brazil and others) enter without a visa for up to 90 days in any 180-day period, a waiver that covers the stay and not the right to work. Nationals of visa-required countries (India, China, Nigeria, South Africa, Turkey, Vietnam, the Philippines and others) need a Schengen C visa even for a short visit. Beyond 90 days a national D visa applies in both cases, and employment of more than 90 days goes through the single permit.

Two points are worth planning for. The first is the overall tax burden: Belgium carries the highest tax wedge of the 38 OECD countries for a single worker at the average wage, 52.5% in 2025 against an OECD average of 35.1%. The second is that self-employment is regulated by nationality: a professional card is required, subject to exemptions, of anyone who is not Belgian, not a national of an EEA state and not Swiss. In return, social protection is extensive and the culture of compromise makes the working environment approachable.

This guide first answers the practical questions of settling in: cost of living and taxation, employment, work authorisation, company formation, real estate and residence formalities, before decoding Belgian professional culture, pragmatic and consensual, with its regional nuances, to support your integration in Belgium.

Living, working and doing business in Belgium

Before the cultural codes, here are the concrete decisions that shape a move to Belgium: cost of living and taxation, employment, work authorisation, company formation, real estate and residence formalities.

1. Cost of living and net salary (Brussels, Wallonia, Flanders)

Brussels, officially bilingual French and Dutch and the capital of the European Union, holds most of the international jobs. Price levels sit above the European average: in the Eurostat price level indices for 2024, household final consumption expenditure in Belgium stood at 116.5 against an EU average of 100. Within the country, Wallonia is the most affordable region, while Flanders and Antwerp sit in an intermediate range.

The main thing to plan for is taxation. For income year 2026, the federal scale runs from 25% to 50%: 25% up to €16 720, 40% from €16 720 to €29 510, 45% from €29 510 to €51 070 and 50% above, with a personal allowance of €11 180. On top of it comes a communal surcharge that each municipality sets itself, from 0% to 9% for assessment year 2026 (income year 2025), with Brussels City at 4.9%, Ghent at 6.5%, Antwerp at 7.0% and Liège at 8.0%, plus employee social security contributions of 13.07% of gross pay in the private sector. In OECD Taxing Wages 2026, Belgium recorded the highest tax wedge of the 38 OECD countries for a single worker at the average wage, 52.5% in 2025 against an OECD average of 35.1%. Social protection (health, benefits, leave) is extensive in return.

Belgium taxes residents on their worldwide income and non-residents only on Belgian-source income. You count as a resident if your domicile or, failing that, your centre of economic interests is in Belgium, and registration in a commune’s population register is treated as evidence of residence. Belgium also has an extensive network of double taxation treaties, including conventions in force with the United States, the United Kingdom, Canada and Australia, which allocate the right to tax a given item of income between the two countries. To gauge the real difference, compare your current net pay with your projected net pay in Belgium:

This information is provided for educational and factual purposes and does not constitute tax advice. The treatment of your situation depends on the double taxation treaty that applies to you and on your circumstances; review by a qualified professional is recommended.

Estimate my net salary in Belgium →

2. Working in Belgium

The job market is driven by the European institutions and NATO (a major employer in Brussels), pharmaceuticals, chemicals, tech, logistics and finance. Pay ranges by sector are detailed below, in the Sectors and salaries section.

Brussels and Wallonia

French is the main working language; English is widely used in the European institutions and multinationals

Flanders

Dutch is generally essential in local companies

Texts and sources in detail

The working language depends on the region:

Employees recruited from abroad may fall under the special regime for inpatriate taxpayers and inpatriate researchers, which applies to people who began working and receiving remuneration in Belgium from 1 January 2022. Subject to conditions, notably a minimum level of pay, it lets the employer pay part of the remuneration as a tax-free reimbursement of its own costs: up to 30% of gross taxable remuneration, capped at €90 000 a year, for five years with a possible three-year extension.

This information is provided for educational and factual purposes and does not constitute tax or employment advice. Eligibility for the inpatriate regime depends on your contract and your circumstances; review by a qualified professional is recommended.

3. Work authorisation: single permit, EU Blue Card and professional card

Whether you need authorisation to work in Belgium depends on your nationality. Nationals of the EU, of the EEA (Iceland, Norway and Liechtenstein) and of Switzerland need neither a visa nor a work permit. Everyone else in principle needs both a residence authorisation and a work authorisation, unless they fall into an exempt category: family members of EU, EEA and Swiss citizens, holders of certain protection statuses (Ukrainian nationals under temporary protection are exempt from work authorisation, as are recognised refugees) and beneficiaries of the United Kingdom Withdrawal Agreement are among those the Belgian authorities exempt.

Since 3 January 2019, a third-country national (that is, from outside the EU, the EEA and Switzerland) who wants to stay and work in Belgium for more than 90 days must hold a single permit (permis unique, gecombineerde vergunning), which combines the work authorisation and the residence authorisation in one document and one procedure. The Belgian employer files the application; the competent region (Flanders, Wallonia or Brussels-Capital) examines the employment side and the federal Immigration Office the residence side, and both must approve. Employment lasting less than 90 days remains under the older work permit B procedure. On arrival, the worker applies at the municipality for registration and issue of the permit within 8 working days.

Salary thresholds for the EU Blue Card and for highly qualified workers are set by each region and indexed on 1 January each year, so the figure that counts is the one published for the region where the job is located: Brussels-Capital, Flanders or Wallonia. In Wallonia, for example, the 2026 thresholds are €68 815 gross per year for the EU Blue Card, €53 220 for a highly qualified worker and €88 790 for management positions, while Flanders adds a diploma or experience condition and a contract of at least six months or of indefinite duration. The Immigration Office also lists routes for researchers, intra-corporate transferees, seasonal workers, trainees, au pair youth, volunteers, an orientation year, cross-border workers who live in a neighbouring country and commute into Belgium, and the Working Holiday Programme, which is open only to nationals of countries that have a bilateral youth mobility agreement with Belgium. EU, EEA and Swiss nationals who live in Luxembourg, the Netherlands, Germany or France and work in Belgium do so under free movement, with no work authorisation. Self-employed activity follows a different route, the professional card, described in decision 4.

This information is provided for educational and factual purposes and does not constitute legal or immigration advice. Requirements depend on your nationality and on the region where the job is located; review by a qualified professional is recommended.

4. Setting up a company (SRL and SA)

The most common form is the SRL (société à responsabilité limitée, formerly SPRL), the equivalent of a private limited company. Since the 2019 reform of the Companies Code, it no longer requires a minimum capital: a sufficient starting capital and a financial plan are enough. The SA (société anonyme, public limited company) requires a minimum capital of €61 500.

Corporate income tax

25% since tax year 2021, with a reduced rate of 20% on the first €100 000 of taxable profit for small companies meeting the statutory conditions

Self-employed status

as an individual or through a company, it involves specific social contributions to calibrate with an accountant

Texts and sources in detail

Brussels, Antwerp and the Walloon hubs are where support for setting up is concentrated. A company number from the Crossroads Bank for Enterprises (BCE, KBO) and an address in Belgium are required. Working as a self-employed person calls for a professional card if you are not a Belgian national, not a national of an EEA state (the European Union plus Iceland, Norway and Liechtenstein) and not Swiss: it is needed to register with the Crossroads Bank for Enterprises, is granted by the regions for a maximum of five years (a first card is usually issued for two years), and costs €140 at application plus €90 per year of validity when the business counter issues it. Several categories are exempt, among them family members of EEA nationals, spouses of Belgian nationals, recognised refugees, Ukrainian nationals resident under temporary protection and beneficiaries of the United Kingdom Withdrawal Agreement.

This information is provided for educational purposes and does not constitute legal or accounting advice. The right structure depends on your activity; support from a qualified professional is recommended.

5. Buying a home (registration duties)

The conditions the regions attach to the reduced rates concern the buyer being a natural person and the property becoming their own or main home, not their nationality: the Brussels abatement, for example, requires the buyer to acquire the whole property in full ownership, not to already own a home and to establish their main residence there within three years. The main cost to plan for is the registration duty itself, which varies widely by region:

Flanders

2% for the sole own dwelling since 1 January 2025, 1% where that dwelling is a protected monument, general rate 12%

Brussels

12.5%, with the first €200 000 exempt for a main residence where the total price, charges included, does not exceed €600 000, a saving of up to €25 000

Wallonia

12.5%, reduced to 3% for a main residence since 2025, under conditions

Texts and sources in detail

On top of these duties come notary fees and, where applicable, the cost of financing. Owning property in Belgium confers no right of residence: entry and stay follow the rules set out in decision 6.

This information is provided for educational purposes and does not constitute investment advice. For a specific transaction, support from a professional (notary, real estate agent, broker) is recommended.

6. Residence formalities: short stay, D visa and registration

Short stays follow the Schengen rule: a maximum of 90 days in any 180-day period across the whole Schengen area, not 90 days per country, and without gainful employment. Whether a visa is needed for that short stay is set by Regulation (EU) 2018/1806: nationals of the visa-exempt countries in Annex II, among them the United States, the United Kingdom, Canada, Australia, New Zealand, Japan, South Korea and Brazil, enter without one, while nationals of the Annex I countries, among them India, China, Nigeria, South Africa, Turkey, Vietnam and the Philippines, need a Schengen C visa even for a short visit. Beyond 90 days a national D visa is required of everyone except EU citizens and nationals of Iceland, Liechtenstein, Monaco, Norway and Switzerland, whatever the purpose: studies, employment, family reunification, retirement or, for the nationalities covered by a bilateral youth mobility agreement, a working holiday. The Entry/Exit System replaced passport stamps with a digital record of entries and exits for non-EU travellers and became fully operational on 10 April 2026. ETIAS is not yet in force: the European Commission has announced a start in the last quarter of 2026, with the exact date to be confirmed.

EU, EEA and Swiss nationals

declaration of presence within 10 days for a short stay unless staying in a hotel, declaration of registration and annex 8 or E card beyond 3 months, E+ card after 5 years

Third-country nationals

short stay of up to 90 days in any 180-day period, visa-free or on a Schengen C visa depending on nationality, national D visa beyond 90 days, single permit for employment of more than 90 days

Texts and sources in detail

Nationals of the EU, of the EEA and of Switzerland need no visa. For a stay of up to three months they report their presence to the municipality of temporary residence within 10 days of arrival and receive a declaration of presence (annex 3ter), which is not a residence permit. That reporting duty does not apply if you are staying in accommodation covered by the legislation on registering foreign guests, a hotel for instance, nor if you are admitted to hospital or held in detention. For a longer stay they apply to their municipality for a declaration of registration before the end of the third month; the municipality issues an annex 19 as a receipt for the pending application and, once the conditions are checked, the registration certificate (annex 8), and an electronic E card is available on request. Since 1 September 2025 all supporting documents must be produced at the first visit. Where the declaration of presence is required, missing the deadline can attract an administrative fine of €200. A right of permanent residence is acquired after five years of continuous legal residence (E+ card, F+ card for third-country family members).

This information is provided for educational and factual purposes and does not constitute immigration advice. Entry and residence requirements depend on your nationality and on your situation; review by a qualified professional is recommended.

Key sectors & salaries in Belgium

Ranges are indicative and reflect the expatriate packages offered by international companies (salary + housing + benefits).

European institutions & NATO
EUR 55,000 - 120,000+
Brussels
Pharmaceuticals & Biotech
EUR 50,000 - 110,000
Brussels, Wallonia
Chemicals & Materials
EUR 45,000 - 95,000
Antwerp, Liège
Tech & Digital
EUR 45,000 - 100,000
Brussels, Leuven, Ghent
Logistics & Transport
EUR 40,000 - 85,000
Antwerp, Liège, Brussels
Finance & Insurance
EUR 50,000 - 110,000
Brussels
Culture professionnelle

Cultural dimensions in Belgium

Understand the professional cultural codes that shape everyday work in Belgium.

1/8

Communication

A balance between clarity and diplomacy
Low-context (explicit)
High-context (implicit)
Belgium: 3/8

Belgium sits in the middle of the communication spectrum, between the very direct Dutch style and the more implicit, high-context end of the scale. In Wallonia, the French-speaking style is closer to the implicit end than Flanders is, while staying more moderate than the register used across the border in France; in Flanders, communication is more direct; in Brussels, the international context calls for a clear, diplomatic register. Humour and self-deprecation are highly valued communication tools.

Do

  • Adapt your register to the region and the person
  • Be clear and concise without sacrificing politeness
  • Use humour to build rapport and ease the atmosphere

Avoid

  • Do not deliver long, abstract, theoretical speeches
  • Avoid a condescending tone or moralising
  • Do not assume everyone speaks French, especially in Flanders

Real-world scenario

A newcomer fills a meeting with literary and theoretical references. The Belgian colleagues exchange an amused look and one of them says: “Very poetic, but what do we actually do on Monday?” Belgian pragmatism always wins out.

Learn more about Communication →
2/8

Feedback

Nuanced, constructive feedback, never harsh
Direct feedback
Indirect feedback
Belgium: 3/8

Belgian feedback is a balancing act: more direct than in high-context cultures, but less blunt than in the Netherlands. Belgians wrap criticism in polite phrasing, yet the message is real. “Not bad” can mean “this needs work”. Public confrontation is avoided; serious feedback is given in private.

Do

  • Frame your feedback constructively and in measured terms
  • Prefer one-on-one settings for sensitive topics
  • Offer concrete solutions with every criticism

Avoid

  • Avoid public criticism, even constructive
  • Do not be blunt or cutting in your feedback
  • Do not take Belgian feedback lightly just because it is polite

Real-world scenario

Your Belgian manager says: “A good start, we will refine it together.” Translation: the deliverable is not up to the expected standard. Take the initiative to ask for specifics and offer an improved version quickly.

Learn more about Feedback →
3/8

Persuasion

Pragmatism and common sense come first
Principles first
Applications first
Belgium: 3/8

Belgians are pragmatic. Unlike cultures that prize an elaborate theoretical framework, Belgium prefers concrete arguments, measurable results and common sense. An idea that works in practice will always be preferred to a brilliant but untested one. Benchmarking and lessons learned are powerful tools of persuasion.

Do

  • Start with the concrete benefits and expected results
  • Rely on data and practical cases
  • Show that your approach has been tested and validated

Avoid

  • Do not spend too long on the theoretical framework
  • Avoid arguments from authority based on your degrees or your position
  • Do not oversell: Belgians are allergic to exaggeration

Real-world scenario

Two candidates present their strategy. The first lays out a brilliant conceptual framework. The second shows three concrete examples with ROI figures. It is the second who wins the decision.

Learn more about Persuasion →
4/8

Leadership

Fairly flat and accessible leadership
Egalitarian
Hierarchical
Belgium: 3/8

Belgium sits toward the egalitarian end of the scale. Belgian managers are approachable and consultative. Office doors stay open, people move to first-name terms quickly, and ideas are judged on their merit rather than the status of whoever proposes them. In Flanders, the style is more egalitarian still, influenced by Dutch culture.

Do

  • Adopt a participative, open management style
  • Make yourself accessible to your team
  • Value contributions regardless of rank

Avoid

  • Do not play the status or titles card
  • Avoid the “boss who knows everything” style
  • Do not shut yourself away in a closed office: accessibility is key

Real-world scenario

A newly arrived manager asks to be addressed as “Director”. The Belgian team politely complies, but the nickname soon does the rounds in the corridors. In Belgium, authority is earned through competence and closeness, not through titles.

Learn more about Leadership →
5/8

Decision-making

Compromise is in Belgium’s DNA
Consensus
Top-down
Belgium: 3/8

Belgium is the country of compromise. Its complex political system, built on coalitions between linguistic communities, has forged a culture of negotiation and consultation. In companies, important decisions are made consensually. The process can seem slow, but it secures everyone’s buy-in and smoother execution.

Do

  • Consult stakeholders before making a decision
  • Seek compromise rather than imposing your vision
  • Document decisions and the reasons behind them

Avoid

  • Do not decide alone or announce without consultation
  • Do not mistake the search for consensus for indecision
  • Avoid reopening a decision already validated collectively

Real-world scenario

A director imposes a reorganisation without consulting the Belgian team. The result: passive resistance and low morale. The next time, they run co-design workshops. Same reform, but this time buy-in is total.

Learn more about Decision-making →
6/8

Trust

A balance between professional reliability and conviviality
Task-oriented
Relationship-oriented
Belgium: 3/8

In Belgium, trust is built through a mix of demonstrated competence and moments of conviviality. Belgians enjoy team lunches, coffee breaks and after-work drinks, but without the heavy relationship focus of more relationship-oriented cultures. Reliability and keeping commitments are essential, complemented by a dose of human authenticity.

Do

  • Combine professional excellence and natural conviviality
  • Take part in informal moments with the team
  • Keep your promises and deadlines without exception

Avoid

  • Avoid excessive formalism: Belgians value authenticity
  • Do not try to buy trust with lavish lunches
  • Do not make promises you cannot keep

Real-world scenario

A salesperson arrives with gifts and restaurant invitations at the very first meeting. The Belgian client is uncomfortable: “Let us first see whether your solution suits us, then we will go for a beer.” The beer comes after competence has been demonstrated.

Learn more about Trust →
7/8

Disagreement

Diplomatic disagreement, always geared toward compromise
Confrontation
Avoidance
Belgium: 3/8

Belgians voice their disagreements, but with diplomacy and an openness to compromise. Heated, passionate debate is seen as excessive and counterproductive. Humour is often used to defuse tension. The aim is never to “win” a debate but to find common ground acceptable to all.

Do

  • Voice your objections calmly and with an open mind
  • Use humour to take the drama out of disagreements
  • Offer compromises rather than ultimatums

Avoid

  • Never raise your voice in a meeting
  • Avoid ideological or heated debates
  • Do not try to “be right” at all costs

Real-world scenario

A manager gets worked up in a meeting defending their budget. Their Belgian counterpart replies with a smile: “Maybe we can find a middle ground over a waffle?” The message is clear: lower the tone and negotiate.

Learn more about Disagreement →
8/8

Time

Punctual, but without excessive rigidity
Linear time
Flexible time
Belgium: 3/8

Time management in Belgium reflects its position between Latin and Germanic cultures. Punctuality is expected and respected, with moderate tolerance for small slips. In Flanders, the approach is stricter, close to the Dutch model. In Brussels and Wallonia, a few minutes’ leeway is tolerated. Deadlines are taken seriously in every region.

Do

  • Be punctual, especially for first meetings
  • Always give notice if you are running late
  • Respect the agreed deadlines for your deliverables

Avoid

  • Do not treat lateness as trivial, even in Brussels
  • Avoid moving deadlines without giving notice in advance
  • Do not let meetings overrun without the participants’ agreement

Real-world scenario

A newcomer consistently arrives ten minutes late in Ghent. The Flemish colleagues say nothing but quietly mark it down as disrespect. The same lateness in Liège would go down better, though it would not be appreciated either.

Learn more about Time →

How Belgium compares

DimensionTypical Anglo-American practiceBelgium Belgium
CommunicationLow-context and explicit, often positive in framingPragmatic, direct, laced with humour
FeedbackFrequent and explicit, cushioned with positivesNuanced, polite but real
MeetingsAgenda-driven and time-boxedStructured and action-oriented
HierarchyRelatively flat, first names commonFlatter, approachable managers
Decision-makingTop-down and fast, the manager decidesSystematic compromise and consultation
PunctualityPunctuality valued, small slips forgivenPunctuality expected, strict in Flanders
TrustTask-based, warmed by rapportA mix of reliability and conviviality
DisagreementOpen pushback accepted within polite boundsDiplomacy and compromise, never a scene

Practical advice

Your first month in a Belgian company

  • Observe the language dynamics: who speaks which language and in what context
  • Adopt a modest tone and avoid constant comparisons with your home country
  • Join the coffee breaks and team lunches from your first days
  • Read up on Belgium’s federal structure: it is essential to understanding the country

Managing a team in Belgium

  • Consult systematically before deciding: consensus is sacred
  • Be accessible: open doors, a relaxed tone, active listening
  • Respect linguistic sensitivity, especially in mixed French/Dutch teams
  • Self-deprecation and humour are your best allies for building cohesion

Frequently asked questions

Do you need to speak Dutch to work in Belgium?

In Brussels and Wallonia, French is the main language of daily and professional life. In Flanders, Dutch is essential in most local companies. In the European institutions and multinationals, English is often the working language. Knowing a few words of Dutch is always an asset.

Is the cost of living high in Belgium?

Belgium sits above the European average: the price level for household consumption stood at 116.5 in 2024, against an EU average of 100. Within the country, Wallonia is the most affordable region, while Flanders and Antwerp sit in an intermediate range and Brussels holds most of the international jobs. On taxation, Belgium carries the highest tax wedge of the 38 OECD countries for a single worker at the average wage, 52.5% in 2025 against an OECD average of 35.1%, offset by extensive social protection. For a net estimate based on your profile, see decision 1: Cost of living and net salary.

What are the differences between Wallonia, Flanders and Brussels?

Wallonia is French-speaking, with a relatively relaxed professional culture. Flanders is Dutch-speaking, with a professional culture close to the Netherlands: direct, punctual and egalitarian. Brussels is bilingual and cosmopolitan, with a strong international presence. Each region has its own codes.

Is there still a special tax regime for inbound expatriates in Belgium?

Yes, in a form reformed in 2022: the regime for inpatriate taxpayers and inpatriate researchers applies to people who began working and receiving remuneration in Belgium from 1 January 2022 and who meet certain conditions, notably a minimum level of pay. It lets the employer pay up to 30% of gross taxable remuneration as a tax-free reimbursement of its own costs, capped at €90 000 a year, for five years with a possible three-year extension. This is provided for information and is not tax advice. See decision 2: Working in Belgium.

How do you make friends in Belgium?

Belgians are warm and welcoming once the ice is broken. Take part in local activities, join a sports club or an association, and share a drink or a meal. Belgian beer is an excellent excuse to socialise. Belgians value people who are authentic and modest.

What mistakes do foreign professionals most often make in Belgium?

The three main ones: treating Belgium as culturally interchangeable with France or the Netherlands; ignoring linguistic sensitivity and speaking French everywhere, including in Flanders; and adopting a tone perceived as arrogant or condescending. Modesty and respect for differences are the keys to integration.

Do you need a work permit to work in Belgium?

Nationals of the EU, of the EEA and of Switzerland need neither a visa nor a work permit. For everyone else, employment of more than 90 days in principle requires a single permit, which combines the work and residence authorisations in one procedure and is applied for by the Belgian employer; self-employed activity requires a professional card instead. Exempt categories exist, among them family members of EU, EEA and Swiss citizens, recognised refugees and beneficiaries of the United Kingdom Withdrawal Agreement. See decision 3: Work authorisation.

Do you need a visa to move to Belgium?

It depends on your nationality. EU, EEA and Swiss nationals need no visa and register with their municipality beyond three months. Among other nationalities, those from visa-exempt countries (the United States, the United Kingdom, Canada, Australia, Japan and others) may enter for up to 90 days in any 180-day period without a visa and without working, while those from visa-required countries (India, China, Nigeria, South Africa, Turkey and others) need a Schengen C visa even for a short visit. For any stay of more than 90 days a national D visa is required, including for visa-exempt nationalities. See decision 6: Residence formalities.

Can foreigners buy property in Belgium?

Yes. The conditions the regions attach to the reduced registration duty rates concern the buyer being a natural person and the property becoming their own or main home, not their nationality: in Brussels, for instance, the exemption on the first €200 000 requires the buyer to acquire the whole property in full ownership, not to already own a home and to establish their main residence there within three years. The main cost to plan for is the registration duty, which varies by region and is reduced for a main residence. Owning a Belgian property confers no right of residence, so entry and stay still follow the rules in decision 6. See decision 5: Buying a home.

What is the tax rate in Belgium?

For income year 2026 the federal income tax scale runs from 25% to 50%, with the top rate above €51 070, plus a communal surcharge set by each municipality (0% to 9% for assessment year 2026, that is income year 2025) and employee social security contributions of 13.07%. Belgium carries the highest tax wedge of the 38 OECD countries for a single worker at the average wage, 52.5% in 2025. See decision 1: Cost of living and net salary.