PolicyEngine Belgium
prototype · Axiom rules engine · Microcosm-BE v0.5 · 2025 law

Policy levers

CIR 92 art. 131 — basic exemption, income year 2025 (baseline €10,910)
CIR 92 art. 130 — top marginal rate (baseline 50%)
CIR 92 art. 465–468 — flat average of communal additional percentages (baseline 7%)
25 further encoded CIR 92 / work-bonus parameters, swept one at a time from current law
baselinereform active
Budgetary impact
worker PIT revenue vs current law
Households better off
Gini (equivalized)
Poverty (60% median)

Average gain by income decile

Mean change in household disposable income, by baseline equivalized-income decile (€/year)

The population, checked

Microcosm-BE v0.5 aggregates against administrative truth, computed by both engines on the same population. Errors are relative to the Chronicle truth level; the misses are shown, not hidden — each carries a named mechanism in the cross-engine ledger, which classifies every one of EUROMOD BE_2025's 558 output columns as matched, explained, or a gap with an owner.
ConceptTruth (2025 level)Axiom rules engineEUROMOD BE_2025
Net taxable income€293.7bn+1.6%+1.6%
Pensions (old-age + survivor)€71.2bn+0.1%+0.1%
Pension recipients2,674.5k+2.9%+2.9%
Self-employment income€43.1bn+0.5%+0.5%
Movable income€40.2bn−0.1%−0.1%
Unemployment recipients990.1k+0.2%+0.2%
Unemployment benefits€6.5bn+84.5%+0.3%
Social assistance (RIS)€2.2bn+113.5%+379.9%
GRAPA (income guarantee, elderly)€1.0bn−83.6%−100.0%
Child benefits€8.6bn−46.2%−15.5%
Child-benefit composition (regional cohort routing, rank, age and social supplements) was encoded on 24 August and matched to EUROMOD across a 432-case grid; it enters the population once the corpus release lands. An overnight feasibility audit proved which remaining misses are donor-pool structure — the specification for the Belgian donor upgrade.
Calibration dashboard — 254 targets Datasets vs actuals Oracle scoreboard rulespec-be

Beyond tax and benefits

Encoded this morning from the consolidated Justel texts, Axiom only — the computable core of penal and contract law. The administration's own publications are the oracle.

Penal fines — décimes additionnels

Loi du 5 mars 1952, art. 1er · amended by the loi du 19 décembre 2025 (MB 30.12.2025), in force 1 February 2026
Fine after décimes: €208 — 70 additional décimes, ×8
A further amendment of 16 March 2026 to art. 1er is not yet ingested; this result reflects the consolidation of 30 December 2025.

Statutory interest — computed vs published

Loi du 5 mai 1865, art. 2 — December average of 1-year Euribor, rounded up to the quarter percent, plus 2 points · Euribor from ECB series FM…EURIBOR1YD_.HSTA
YearEuribor (Dec avg)FormulaComputedPublished (SPF Finances)
20252.436%→ 2.50% + 2pp4.50%4.50% — 0 bp off
20262.267%→ 2.50% + 2pp4.50%4.50% — 0 bp off
Fiscal legal rate: 7% (art. 2 §2), with the 2022 §2/1 carve-out encoded as scope. Certification pending corpus ingestion of both acts.