Tax system in Belgium
Belgium taxes residents on worldwide income through federal brackets from 25% to 50%. Municipalities add a communal surcharge of up to 9% on the federal tax, and 13.07% social security comes off salary first.
A tax-free allowance near EUR 11,180 shields the first slice of income, and a 2026 expat regime lets qualifying newcomers shelter 35% of pay. Companies pay 25% flat, or 20% on the first EUR 100,000 for small firms.
The big 2026 change is capital gains: normal private gains are no longer automatically exempt. Net financial gains above EUR 10,000 a year now pay a 10% solidarity contribution, with older gains grandfathered.
Tax rates at a glance
- Income tax
- 25% - 50%Federal
- Wealth tax
- 0%
- Inheritance tax
- 3% - 30%
- Capital gains tax
- 10%
- Corporate tax
- 25%
- Dividend tax
- 30%
- VAT
- 21% / 12% / 6%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
EmployeesExpatsInvestorsFoundersCross-border groups
Watch out for
- Belgium is one of Europe's heaviest salary-tax countries. Federal rates plus communal surcharge plus social security take well over half of top earnings.
- Residence has no day-count statute. Domicile or the seat of wealth decides, and registration creates a presumption that is hard to shake for married couples.
- The 2026 gains reform has grandfathering, not amnesty. Values at 31 December 2025 are the baseline, so pre-2026 records decide future bills.
- Inheritance and gift tax are regional. Flanders, Brussels and Wallonia set different rates, so the deceased's or donor's domicile picks the regime.
Frequently asked questions
Is Belgium a high-tax country?
For salaries, yes. Federal tax to 50% plus communal surcharge and 13.07% social security makes top earners among Europe's most taxed, while companies pay a moderate 25%.
Does Belgium have a wealth tax?
No. Belgium levies no general net wealth tax, though accounts above EUR 1 million pay 0.30% yearly and stock trades face transaction tax.
Which taxes matter most in Belgium?
The main ones are federal and communal income tax, 25% corporate tax, 30% dividend withholding, the new 10% solidarity contribution on gains, regional succession duties and 21% VAT.