Belgium – United States of America
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (Belgium) | Statutory (United States of America) |
|---|---|---|---|
| Dividends | — | 30% | 30% |
| Interest | — | 30% | 30% |
| Royalties | — | 30% | 30% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Belgium | United States of America |
|---|---|---|
| Corporate income tax | 25% | 21% |
| WHT -- dividends | 30% | 30% |
| WHT -- interest | 30% | 30% |
| WHT -- royalties | 30% | 30% |
| VAT / GST | 21% | n/a |
| Personal income (top) | 50% | 37% |
| Capital gains | 10% | 20% |
| Pillar 2 status | none | none |
Source: Federal Public Service Finance (FPS Finance), Belgium (as of 2026-05-30)