🇧🇪 Belgium Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇧🇪 Belgium
BE / BEL #136
Nomad Score
61.0
Cities
19
Region
European Union,
Francophone,
Remote Work Friendly Countries,
Coworking Hotspots,
Europe,
Europe,
Western Europe
Currency
EUR
🇧🇪 BELGIUM TAX PROFILE
Data year: 2025
Tax System
Worldwide
Municipal surcharges (0-9%) applied on top of federal tax. Three regions with varying powers.
Municipal surcharges (0-9%) applied on top of federal tax. Three regions with varying powers.
Top PIT Rate
50.0%
(eff. 53.5%)
Corporate Tax Rate
25.0%
BTW/TVA
21.0%
Capital Gains Tax
No Capital Gains Tax
Social Security (Employee)
13.1%
Social Security (Employer)
25.0%
Dividend Withholding
30.0%
Interest Withholding
30.0%
Royalty Withholding
30.0%
Inheritance Tax
30.0%
Treaty Count
95
Participation Exemption
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| EUR 0 | EUR 15,820 | 25.0% | -- |
| EUR 15,820 | EUR 27,920 | 40.0% | -- |
| EUR 27,920 | EUR 48,320 | 45.0% | -- |
| EUR 48,320 | and above | 50.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if domiciled or seat of fortune in Belgium. No specific day count; based on facts.
Exit Tax
No
CFC Rules
Yes
CFC rules (Cayman tax) apply to income of low-taxed foreign structures
CFC rules (Cayman tax) apply to income of low-taxed foreign structures
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
June 30
Extension Deadline
October 15 (via advisor)
📚 SOURCES
-
PwC Belgium Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, VAT, social security, withholding -
FPS Finance Belgium
(accessed Mar 23, 2026)
Official tax rates and brackets