Tax Info
Enter Dynamic PageGeneral CIT Rate
25
CIT Return Due Date
The tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.
CIT Payment Due Date
Under normal circumstances, within two months of issuing the assessment notice.
CIT Estimated Payment Due Date
(Optional) Quarterly installment payments.
Resident Withholding Tax (Dividend/Interest/Royalty)
30/30/30
None-Resident Withholding Tax (Dividend/Interest/Royalty)
30/30/30
General VAT Rate
21
General Capital Gain Tax Rate
Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions):25%.
Composite Effective Average Tax Rate
25%
Composite Effective Marginal Tax Rate
18%-19%
Administrative Regions
BRU - Brussels-Capital Region
VAN - Antwerp
VBR - Flemish Brabant
VLG - Flanders
VLI - Limburg
VOV - East Flanders
VWV - West Flanders
WAL - Wallonia
WBR - Walloon Brabant
WHT - Hainaut
WLG - Liège
WLX - Luxembourg
WNA - Namur
