Belgium corporate taxes
Belgium taxes company profit at 25%, with a 20% rate on the first €100,000 for small companies that pay their director a minimum salary. VAT is 21%, personal income tax is steeply progressive (25–50%) plus a municipal surcharge, and social contributions are high. The flagship 2026 change is mandatory structured B2B e-invoicing over Peppol from 1 January.
Currency EUR (€)Tax year Calendar year (income year / assessment year +1)EU member stateLast reviewed 2026-07-12
25%
Corporate income tax
20% on first €100,000 (small companies)
21%
VAT standard rate
Reduced: 12% and 6%
25–50%
Income tax
Plus municipal surcharge
30%
Dividend WHT
Reduced VVPRbis for SME shares
13.07%
Social — employee
Employer ~25% on top
2026
B2B e-invoicing
Mandatory Peppol from Jan 1
Company forms & registration
A company is incorporated by notarial deed and enrolled in the Crossroads Bank for Enterprises (BCE/KBO); beneficial owners go to the UBO register.
| Main legal forms | BV / SRL (private limited), NV / SA (public limited)[2][9]The BV/SRL is the standard private-company form since the 2019 Companies Code. |
|---|---|
| Minimum share capital | BV/SRL: none; NV/SA: €61,500[2][9]A BV/SRL has no minimum capital but needs “sufficient starting equity” and a two-year financial plan. |
| Registers a new employer meets | BCE/KBO (incorporation) → SPF Finances (tax & VAT) → ONSS/RSZ (social security) → UBO register[9][6] |
Other statutory requirements
Obligations beyond filing a tax return that every operating company must satisfy.
| Mandatory B2B e-invoicing | Structured Peppol invoices from 1 January 2026[1][10]Every Belgium-established taxable person must issue and receive structured e-invoices (Peppol-BIS, EN 16931) for domestic B2B supplies — no size threshold. B2C, cross-border and exempt-only taxpayers are out. Fines apply after a grace period ended March 2026. |
|---|---|
| Beneficial owners (UBO) | Registered within 30 days; confirmed yearly[6]A person controlling more than 25% is a beneficial owner; the register must be re-confirmed annually even without changes. |
| Annual accounts filing | Filed with the National Bank within 7 months of year end[8]Accounts are approved within 6 months and filed with the Central Balance Sheet Office within 30 days of approval (by 31 July for a calendar year). |
| Document retention | 7 years (10 for property/VAT)[2] |
Corporate income tax (impôt des sociétés)
| Standard rate | 25%[2] |
|---|---|
| Small-company rate | 20% on the first €100,000[2]For small companies (not exceeding more than one of: assets €6m, turnover €11.25m, 50 employees) that pay a director at least €50,000 (or the company’s taxable income if lower). |
| Pillar Two | 15% minimum for large groups[2]For groups with consolidated revenue above €750m. |
| Return & advances | Biztax return by end of the 7th month; quarterly advances[2][7]For a 31 December year end the return is due 30 September. Advance payments fall around 10 April, 10 July, 10 October and 20 December, with a surcharge if too little is prepaid. |
Withholding taxes & dividends
| Dividends | 30%[4]Withholding tax (précompte mobilier). EU parent-subsidiary exemption to 0% for a ≥10% holding held a year. |
|---|---|
| Reduced VVPRbis regime | 15% (rising to ~18% from 2026)[4]A reduced dividend rate for shares in small companies subscribed in cash and held through a waiting period; from 2026 the intermediate 20% tier is removed and the final reduced rate rises toward 18%. |
| Interest & royalties | 30%[4]Reduced or eliminated under EU directives and tax treaties. |
VAT (TVA / btw)
| Standard rate | 21%[3] |
|---|---|
| Reduced rates | 12% and 6%[3]12%: restaurant and catering, social housing. 6%: food, water, medicines, books, passenger transport, household energy. 0% for exports and intra-EU supplies. |
| Small-business franchise | Turnover up to €25,000[3]Under this threshold a business charges no VAT (but still needs a VAT number). |
| VAT return (Intervat) | Monthly by the 20th, or quarterly by the 25th[3]Payment due with the return. |
Payroll: income tax & social security
The employer withholds a steeply progressive wage tax plus a municipal surcharge, and pays high social-security contributions.
| Income tax | 25% / 40% / 45% / 50%[5]2026 bands: 25% to €16,720, 40% to €29,510, 45% to €51,070, 50% above; tax-free allowance €11,180. A municipal surcharge (typically ~7% of the tax) is added. |
|---|---|
| Employee social security | 13.07% of gross[5]Withheld by the employer, with no ceiling. |
| Employer social security | ~25% of gross[5]Around 27% including additional contributions; the basic rate is exempt on quarterly pay above €85,000 per worker (from mid-2025). |
| Minimum wage | ≈ €2,190/month gross (from Apr 2026)[5]The federal guaranteed minimum; most workers are covered by higher sectoral agreements. |
| Reporting | Wage withholding filed monthly (or quarterly)[5]Monthly filers pay within 15 days of month end; social contributions are declared quarterly to ONSS/RSZ. |
Other taxes companies meet
| Property tax | Regional (précompte immobilier)[2]An annual tax based on the indexed cadastral income, set by region, province and municipality. |
|---|---|
| Registration duties (real estate) | ~12%–12.5% by region[2]On the purchase of Belgian real estate; reduced rates apply to a main residence. |
| Securities-account tax | 0.15% above €1m[4]On securities accounts with an average value over €1m. |
Accounting & financial statements
| Accounting standards | Belgian GAAP or IFRS[8]IFRS is used for consolidated accounts of listed groups. |
|---|---|
| Statutory auditor | Required when the company is not “small”[8]A statutory auditor (commissaire) is appointed once the company exceeds more than one of: assets €6m, turnover €11.25m, 50 employees. |
| Filing with the National Bank | Within 30 days of approval (max 7 months)[8] |
Forms & filings
Every recurring return and report a typical company deals with, what triggers it, and where it goes. Registration-time and one-off filings are marked “per event”.
| Form | What it is | Who files | Frequency | Deadline | Filed with |
|---|---|---|---|---|---|
Biztax | Corporate income tax return[2][7] | Companies | annual | End of the 7th month (30 Sep for Dec year end) | SPF FinancesBiztax |
Advance payments | CIT advance payments[2] | CIT payers | quarterly | ~10 Apr, 10 Jul, 10 Oct, 20 Dec | SPF FinancesSPF Finances |
Intervat | VAT return[3] | VAT-registered persons | monthly | Monthly by 20th; quarterly by 25th | SPF FinancesIntervat |
e-invoice | Structured e-invoice (Peppol)[1][10] | Belgium-established B2B suppliers | per event | At issue (since 1 Jan 2026) | SPF FinancesPeppol |
Précompte prof. | Wage withholding tax[5] | All employers | monthly | Within 15 days of month end | SPF FinancesFinprof |
UBO | Beneficial owner register[6] | All companies | annual | Within 30 days of change; confirmed yearly | SPF FinancesUBO register |
Annual accounts | Annual accounts[8] | Companies | annual | Within 30 days of approval (max 7 months) | NBBCentral Balance Sheet Office |
Compliance calendar
The same filings grouped by rhythm — what recurs when.
monthly
IntervatMonthly by 20th; quarterly by 25thPrécompte prof.Within 15 days of month end
quarterly
Advance payments~10 Apr, 10 Jul, 10 Oct, 20 Dec
annual
BiztaxEnd of the 7th month (30 Sep for Dec year end)UBOWithin 30 days of change; confirmed yearlyAnnual accountsWithin 30 days of approval (max 7 months)
per event
e-invoiceAt issue (since 1 Jan 2026)
Sources
Numbered references cited throughout this profile. Laws link to consolidated texts in the official register.
- Law of 6 Feb 2024 introducing mandatory e-invoicing
- Corporate income tax — guidance
- VAT — guidance
- Movable withholding tax (précompte mobilier)
- Personal income tax rates & payroll
- UBO register
- Biztax — CIT filing deadlines
- Annual accounts filing (Central Balance Sheet Office)
- Crossroads Bank for Enterprises (BCE/KBO)
- eInvoicing in Belgium