Europe · Tax guide
Belgium
Belgium taxes company profits at 25%, with 20% on the first slice for qualifying SMEs, charges VAT at 21%, and since 1 January 2026 requires every business to exchange e-invoices over Peppol. Taxes are administered by the Federal Public Service Finance.
At a glance
- Corporate income tax
- 25%
- VAT
- 21%
- E-invoicing
- 1 January 2026
- Withholding tax
- 30%
- Registration duties on property
- about 10% to 12.5%
- Global minimum tax
- 15%
20% on the first €100,000 for qualifying SMEs
Reduced rates 12% and 6%
Mandatory B2B over Peppol
Dividends, interest and royalties, before relief
Depending on the region
Groups with revenue of €750 million or more
Corporate income tax
Companies pay corporate income tax at 25%. Qualifying SMEs pay 20% on their first €100,000 of profit, provided they meet conditions such as paying at least one director a minimum salary. Advance payments during the year avoid a surcharge; the return is filed in the autumn for calendar-year companies.
VAT
VAT is charged at 21%, with reduced rates of 12% and 6% for items such as restaurant meals and some construction, and basic foods, medicines and books. Returns are monthly or quarterly. Small businesses with turnover up to €25,000 can use the VAT exemption scheme.
E-invoicing over Peppol
Since 1 January 2026, invoices between Belgian VAT-registered businesses must be structured e-invoices exchanged over the Peppol network; PDFs by email no longer count. Real-time reporting to the tax authority is planned to follow.
Withholding tax
Dividends, interest and royalties carry 30% withholding tax, often reduced or removed by treaties and EU directives when the recipient provides the required certificates.
Transfer pricing and the global minimum tax
Related-party transactions must be at arm's length. A Belgian group entity must file a master file and local file if it has operating revenue above €50 million, a balance sheet above €1 billion, or 100 or more staff in the previous year. Groups with revenue of €750 million or more are subject to the global minimum tax at 15%.
Property
Buyers of existing property pay registration duties of about 10% to 12.5%, depending on the region, collected by the notary; new buildings carry VAT instead.
Key dates
- Monthly or quarterly, by the 20thVAT return and payment
- April, July, October and DecemberAdvance payments of corporate income tax
- AutumnCorporate income tax return for calendar-year companies
Figures and sources
12 figures- Corporate income tax rate25%Under professional review
- Reduced SME rate on the first slice of profit20%Under professional review
- VAT standard rate21%Checked against the official source
- Start of mandatory B2B e-invoicing over Peppol1 January 2026Checked against the official source
- Profit taxed at the reduced SME rate (conditions apply, including director pay)€100,000Under professional review
- VAT reduced rates12% and 6%Checked against the official source
- Withholding tax on dividends, interest and royalties (before treaty or EU relief)30%Checked against the official source
- Registration duties on property purchases, depending on the region (much lower for an owner-occupied home)about 10% to 12.5%Under professional review
- Global minimum tax rate15%Checked against the official source
- Group revenue for the global minimum tax€750 millionChecked against the official source
- Turnover limit for the small business VAT exemption in 2026 (rising to €30,000 by 2031)€25,000Checked against the official source
- Criteria (any one, for a Belgian group entity) that trigger master and local file dutiesoperating revenue above €50 million, a balance sheet above €1 billion, or 100 or more staffChecked against the official source
Indicative only. This assessment is a high-level overview of tax obligations in Belgium based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a Belgian tax adviser (belastingadviseur / conseiller fiscal) before making compliance decisions.