Tax in Belgium: VAT, income tax, company tax, capital gains
21%
Belgium charges 21% TVA/BTW on most goods and services. The rate is verified against SPF Finances / FOD Financien (Belgian Federal Public Service Finance); EU TEDB on 19 August 2026; the top personal income-tax rate is 50% (2026 (AY 2027) tax year, SPF Finances / FOD Financiën), and the headline company tax rate is 25% (OECD Corporate Tax Statistics).
TVA/BTW in Belgium
Value-added: TVA/BTW is charged on sales and reclaimed on purchases, so only the added value is taxed.
- Standard rate
- 21%
- Local name
- TVA/BTW — Value Added Tax
- Type
- VAT
- Reduced rates
- 6%
- Filing
- Quarterly / Monthly / Annual
- Authority
- SPF Finances / FOD Financien (Belgian Federal Public Service Finance); EU TEDB
- Current rate since
- 1 January 2000
Income tax in Belgium
The top personal income-tax band is 50% for the 2026 (AY 2027) tax year. Federal tax only — regional and communal surcharges are not included
Company tax in Belgium
The headline corporate income tax rate is 25%. In effect since 1 January 2026.
Indicative only: confirm with Belgium's national tax authority. OECD 2026: central statutory CIT 25%, combined (central+sub-central) 25%; central rate excluding surtax 25%; small-business combined 20% Reduced rate 20%, not modelled as a small-company rate: OECD 'targeted at small business' central rate; qualifying conditions not stated in OECD data.
Capital gains tax in Belgium
- Shares
- NEW from 1 Jan 2026: 10% separate rate on capital gains on financial assets (shares, bonds, funds, crypto-assets etc.) realised by individuals outside professional activity (art. 90, 9°, c) and art. 171 WIB 92 as amended by the Law of 6 April 2026 introducing a tax on capital gains on financial assets, Belgisch Staatsblad 21 April 2026, effective 1 January 2026). Substantial interests (>=20% of the company's rights): first EUR 1,000,000 exempt (base amount), then 1.25% up to EUR 2.5m, 2.5% EUR 2.5-5m, 5% EUR 5-10m, 10% above EUR 10m.
- Property
- Built property sold within 5 years of acquisition: separate rate of 16.5% (plus municipal surcharge); unbuilt land sold within 5 years: 33%, between 5 and 8 years: 16.5% (secondary/search-snippet level only).
- Holding period
- No holding-period rule. Step-up: for assets held before 2026, the value on 31 December 2025 can be used as acquisition value (art. 102 §4 WIB 92 as amended), so only post-2025 gains are taxed.
Ask your AI assistant about tax in Belgium
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the TVA/BTW rate in Belgium, and what is the source?”
- “Estimate income tax in Belgium on EUR 60,000 for 2026 (AY 2027).”
- “What is the company tax rate in Belgium and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Belgium, answered
Questions about tax in Belgium
- What is the TVA/BTW rate in Belgium?
- The standard TVA/BTW (Value Added Tax) rate in Belgium is 21%, verified against SPF Finances / FOD Financien (Belgian Federal Public Service Finance); EU TEDB on 19 August 2026. A reduced rate of 6% applies to some categories. Value-added: TVA/BTW is charged on sales and reclaimed on purchases, so only the added value is taxed.
- What is the top income tax rate in Belgium?
- The top personal income-tax band in Belgium is 50% for the 2026 (AY 2027) tax year, verified against SPF Finances / FOD Financiën on 6 October 2026. The free income-tax calculator on this site works through the bands below it, and shows the rate table it used.
- What is the company tax rate in Belgium?
- The headline corporate income tax rate in Belgium is 25%, as published by OECD Corporate Tax Statistics (checked 6 October 2026, verification pending). Indicative only: confirm with Belgium's national tax authority. OECD 2026: central statutory CIT 25%, combined (central+sub-central) 25%; central rate excluding surtax 25%; small-business combined 20% Reduced rate 20%, not modelled as a small-company rate: OECD 'targeted at small business' central rate; qualifying conditions not stated in OECD data.
- How is capital gains tax charged in Belgium?
- In Belgium, gains are taxed at their own rate, separate from income, as published by Belgisch Staatsblad / Moniteur belge (ejustice.just.fgov.be) (checked 6 October 2026, verification pending). On shares: NEW from 1 Jan 2026: 10% separate rate on capital gains on financial assets (shares, bonds, funds, crypto-assets etc.) realised by individuals outside professional activity (art. 90, 9°, c) and art. 171 WIB 92 as amended by the Law of 6 April 2026 introducing a tax on capital gains on financial assets, Belgisch Staatsblad 21 April 2026, effective 1 January 2026). Substantial interests (>=20% of the company's rights): first EUR 1,000,000 exempt (base amount), then 1.25% up to EUR 2.5m, 2.5% EUR 2.5-5m, 5% EUR 5-10m, 10% above EUR 10m. Holding period: No holding-period rule. Step-up: for assets held before 2026, the value on 31 December 2025 can be used as acquisition value (art. 102 §4 WIB 92 as amended), so only post-2025 gains are taxed.
- Can an AI assistant look up tax rates for Belgium?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the TVA/BTW rate, an income-tax estimate, the company tax rate, the capital gains rule and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
Sources
- SPF Finances / FOD Financien (Belgian Federal Public Service Finance); EU TEDB
- SPF Finances / FOD Financiën
- OECD Corporate Tax Statistics
- Belgisch Staatsblad / Moniteur belge (ejustice.just.fgov.be)
Last checked 6 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
See every rate side by side in the tax rates table, put Belgium next to another country in the comparison tool, or read the tax facts.
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