Belgium

Corporate Tax Guide

Belgium has a general corporate income tax rate of 25%. Capital gains are subject to the same rate, with some exceptions for certain stock sales. The tax return form must be submitted by the last day of February for the previous year's fiscal year, or by the last day of the seventh month after the fiscal year ends in other cases. There is an optional quarterly installment payment for estimated taxes. The general VAT rate is 21%. Non-residents and residents are subject to a 30% withholding tax on dividends, interest, and royalties, but there are many exemptions and reduced rates available.

Belgium Tax Brief

Data Source PwC World Tax Summary
OCED Statistic

Time of Update 3/24/2026

Belgium Corporate Income Tax (CIT)

General CIT Rate:

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.

Belgium Withholding Tax (WHT)

Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

None-Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

Belgium Value-Added Tax (VAT)

General VAT Rate:

Learn More

Belgium Capital Gain Tax (CGT)

General Capital Gain Tax Rate:

Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.

Belgium Effective Tax Rate (ETR)

Composite Effective Average Tax Rate:

25%

Composite Effective Marginal Tax Rate:

18%-19%

Additional info

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TKEG Expat Belgium Corporate Tax Guide

Belgium Corporate Income Tax (CIT)

Belgium Value-Added Tax (VAT)

Social Security Tax

Payroll Tax

Local Income Tax

1. Belgium Corporate Income Tax (CIT)

In Belgium, the corporate income tax (CIT) rate for small to medium businesses is 25%. Tax returns must be filed by September 30 for financial years ending between December 31 and February 28 of the tax year. For other cases, the deadline for filing is the last day of the seventh month following the end of the financial year. Extensions may be granted under certain circumstances, such as serious reasons or force majeure. The final payment is typically due within two months after receiving the assessment notice, and companies may choose to pay estimated taxes through quarterly installments.

References https://taxsummaries.pwc.com/belgium

2. Belgium Value-Added Tax (VAT)

In Belgium, VAT applies to the supply of goods and services for consideration carried out in Belgium, the importation of goods, and intra-Community acquisitions of goods. The standard VAT rate is 21%, with reduced rates of 12% or 6% applying to certain goods and services, such as housing under the social policy framework, basic necessities, pharmaceutical products, water supply, passenger transport, and hotel accommodation. Certain transactions are subject to a zero rate (exempt with the right to deduct input VAT), including exports, intra-Community supplies of goods, and cross-border passenger transport by ship or aircraft. Services such as healthcare and education are generally exempt without the right to deduct input VAT. VAT grouping allows separate legal entities that are closely linked financially, economically, and organizationally to be treated as a single VAT taxpayer, enabling them to file a single VAT return and reduce the pre-financing costs of intra-group VAT.

References https://taxsummaries.pwc.com/belgium/corporate/other-taxes

[color=rgb(69, 69, 69)]Belgium Value-Added Tax (VAT)[/color]

3. Social Security Tax

In Belgium, employee social security contributions are fixed at 13.07%, calculated on uncapped income. The employer's basic social security rate is 25%, supplemented by several general surcharges; for white-collar workers, the average burden is typically around 27.5%, though this varies by sector. The current basis for calculating employer contributions is subject to a quarterly income cap of EUR 85,000. Contribution rates for blue-collar workers are generally higher than for white-collar workers, and both employer and employee contributions are typically calculated on 108% of normal gross salary. Employees with a monthly salary of approximately EUR 3,270 or less are automatically eligible for the employment bonus. Statutory social security contributions are generally tax-deductible for both employers and employees; under applicable bilateral or multilateral social security agreements, certain foreign employees may be exempt from Belgian social security contributions.

References https://taxsummaries.pwc.com/belgium/corporate/other-taxes

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