Belgium
Western Europe · BE · 95 treaties
What are the main tax rates in Belgium?
Belgium's top personal income tax rate is 50%, the corporate tax rate is 25%, and the standard VAT rate is 21%.
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 30% |
| Withholding — interest | 30% |
| Withholding — royalties | 30% |
| VAT / GST (standard) | 21% |
| Personal income (top rate) | 50% |
| Capital gains | 10% |
| Tax system | Worldwide |
| Residency threshold | — |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is Belgium's tax system based on?
- Belgium operates on a worldwide tax system.
- What is the capital gains tax rate in Belgium?
- The capital gains tax rate in Belgium is 10%.
- What is the dividend withholding tax rate in Belgium?
- The dividend withholding tax rate in Belgium is 30%.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- domicile (main home) located in Belgium
- seat of wealth / seat of assets (place from which assets are managed) located in Belgium
- registration in the Belgian National Register / commune population register (rebuttable presumption of being an inhabitant of the Kingdom)
- for married or legally cohabiting partners: household / family home in Belgium (centre of family life; place where the family is situated – irrebuttable presumption for the couple)
Ending Belgian tax residence generally requires deregistration from the commune and establishing a fixed and continuous stay abroad (often assessed over about 24 months), so simply leaving or falling below a day-count is not enough. The domicile and ‘seat of wealth’ tests, plus presumptions based on registration and family location, can keep someone resident until they factually shift their home and economic centre.
Source: FPS Finance (Federal Public Service Finance, Belgium) via OECD
Tax treaty network (103)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 15% | 5% | 5% |
| Argentina | 15% | 12% | 15% |
| Australia | 15% | 10% | 10% |
| Austria | 15% | 15% | 10% |
| Bangladesh | 15% | 15% | 10% |
| Belarus | 15% | 10% | 5% |
| Bosnia and Herzegovina | 15% | 15% | 10% |
| Brazil | 15% | 15% | 20% |
| Bulgaria | 10% | 10% | 5% |
| Canada | 15% | 10% | 10% |
| Chile | 15% | 15% | 10% |
| China | 10% | 10% | 7% |
| Croatia | 15% | 10% | 0% |
| Cyprus | 15% | 10% | 0% |
| Czechia | 15% | 10% | 10% |
| Denmark | 15% | 10% | 0% |
| Egypt | 20% | 15% | 25% |
| Estonia | 15% | 10% | 10% |
| Finland | 15% | 10% | 5% |
| France | 15% | 15% | 0% |
| Georgia | 15% | 10% | 10% |
| Germany | 15% | 15% | 0% |
| Greece | 15% | 10% | 5% |
| Hong Kong S.A.R. | 15% | 10% | 5% |
| Hungary | 10% | 15% | 0% |
| Iceland | 15% | 10% | 0% |
| India | 15% | 15% | 20% |
| Indonesia | 15% | 10% | 10% |
| Ireland | 15% | 15% | 0% |
| Israel | 15% | 15% | 10% |
| Italy | 15% | 15% | 5% |
| Japan | 10% | 10% | 0% |
| Jordan | — | — | — |
| Kazakhstan | 15% | 10% | 10% |
| Kuwait | 10% | 0% | 10% |
| Latvia | 15% | 10% | 10% |
| Lithuania | 15% | 10% | 10% |
| Luxembourg | 15% | 15% | 0% |
| Malaysia | 15% | 10% | 10% |
| Malta | 15% | 10% | 10% |
| Mexico | 10% | 10% | 10% |
| Moldova | 15% | 15% | 0% |
| Montenegro | 15% | 15% | 10% |
| Morocco | 10% | 10% | 10% |
| Netherlands | 15% | 10% | 0% |
| New Zealand | 15% | 10% | 10% |
| Nigeria | 15% | 12.5% | 12.5% |
| North Macedonia | 15% | 10% | 10% |
| Norway | 15% | 10% | 0% |
| Oman | — | — | — |
| Pakistan | 15% | 15% | 20% |
| Panama | — | — | — |
| Peru | — | — | — |
| Philippines | 15% | 10% | 15% |
| Poland | 10% | 5% | 5% |
| Portugal | 15% | 15% | 10% |
| Qatar | — | — | — |
| Romania | 15% | 10% | 5% |
| Russia | 10% | 10% | 0% |
| Saudi Arabia | — | — | — |
| Republic of Serbia | 15% | 15% | 10% |
| Singapore | 15% | 5% | 5% |
| Slovakia | 15% | 10% | 5% |
| Slovenia | 15% | 10% | 5% |
| South Africa | 15% | 10% | 0% |
| Spain | 15% | 10% | 5% |
| Sri Lanka | 15% | 10% | 10% |
| Sweden | 15% | 10% | 0% |
| Switzerland | 15% | 10% | 0% |
| Syria | — | — | — |
| Taiwan | 10% | 10% | 10% |
| Thailand | 20% | 25% | 15% |
| Tunisia | 15% | 10% | 11% |
| Turkey | 20% | 15% | 10% |
| Turkmenistan | 15% | 15% | 0% |
| Ukraine | 15% | 10% | 10% |
| United Arab Emirates | 10% | 5% | 5% |
| United Kingdom | 15% | 10% | 0% |
| United States of America | 15% | 15% | 0% |
| Uruguay | 15% | 10% | 10% |
| Uzbekistan | 15% | 10% | 5% |
| Venezuela | 15% | 10% | 5% |
| Vietnam | 15% | 10% | 15% |
| Zimbabwe | — | — | — |
| Algeria | 15% | 15% | 15% |
| Armenia | 15% | 10% | 8% |
| Azerbaijan | 15% | 10% | 10% |
| Bahrain | 10% | 5% | 0% |
| Republic of the Congo | 10% | 10% | 10% |
| Ecuador | 15% | 10% | 10% |
| Gabon | 15% | 15% | 10% |
| Ghana | 15% | 10% | 10% |
| Ivory Coast | 15% | 16% | 10% |
| South Korea | 15% | 10% | 10% |
| Kosovo | 15% | 15% | 10% |
| Kyrgyzstan | 15% | 15% | 0% |
| Mauritius | 10% | 10% | 0% |
| Mongolia | 15% | 10% | 5% |
| Rwanda | 15% | 10% | 10% |
| San Marino | 15% | 10% | 5% |
| Senegal | 15% | 15% | 10% |
| Seychelles | 15% | 10% | 5% |
| Tajikistan | 15% | 15% | 0% |