How wealth tax works in Belgium
Belgium levies no general net wealth tax on individuals. Shares, deposits, funds and business interests face no annual Belgian wealth charge in 2026.
Securities accounts averaging above EUR 1 million pay 0.30% yearly per account, doubled from 0.15% for periods from October 2025. Splitting holdings across accounts does not escape the anti-abuse rules.
Every stock trade pays exchange tax of 0.12%, 0.35% or 1.32% depending on the instrument, on both purchase and sale. Real estate faces regional registration and yearly property duties instead.
Tax rates at a glance
- Net wealth tax
- 0%Zero
- Securities-account tax
- 0.30%
- Exchange tax range
- 0.12% - 1.32%
- Annual asset tax
- 0%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsFamily officesHigh earnersCrypto holdersRemote founders
Watch out for
- The account tax is per account, but artificial splitting triggers anti-abuse. Spreading EUR 3 million across four empty shells still gets taxed.
- Exchange tax hits both legs. Active traders pay up to 1.32% buying and again selling accumulating ETFs, which compounds fast.
- No wealth tax does not mean invisible wealth. Automatic exchange, central contact-point registers and broker reporting map holdings fully.
- Regional property duties and succession taxes do the work a wealth tax would do. Real-estate-heavy wealth is taxed at transfer and death instead.
Frequently asked questions
Does Belgium have a wealth tax?
No. Belgium levies no general net wealth tax, though large securities accounts pay 0.30% yearly and trades face exchange tax.
What is the Belgian securities-account tax?
A 0.30% yearly charge on accounts averaging above EUR 1 million, assessed per account with anti-abuse and reporting rules.
Is Belgium good for wealth planning?
Holding costs are low outside big accounts, but salary, dividend, gains and succession taxes are all material, and reporting is comprehensive.