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A few points make the difference bigger:

- Gross to net includes 13.07% employee side social security contributions. The state somewhat lowers those for the lowest income earners. This increases the gap.

- Progressive taxation. Under 24k gross, you pay 40%. Up to 41k, you pay 45%.

- A large part of the bottom 25% tax bracket is actually 0% (~9k tax free base).

- Local taxation (usually about 7%, but 0% in the richest enclaves) gets tacked onto the tax amount.

- Regional taxes are also progressive.

[0] https://financeinfo.be/belastingen/belastingschijven/




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