Europe
Belgium tax rates 2026
This is a high-tax residence system, with a 50% top income rate plus municipal surcharges, and a new 10% capital gains tax on financial assets starting in 2026.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 50%Progressive, with a rate of 50% above ~EUR 51k, plus a municipal surcharge averaging 7-9% of the tax due. |
|---|---|
| Corporate income | 25%, with a 20% SME rate on the first EUR 100k. |
| Capital gains | A new 10% tax on financial asset gains takes effect from 1 Jan 2026, with a EUR 10k annual exemption. Speculative gains are taxed at 33%. Most private real estate and asset gains remain exempt. |
| VAT / BTW / TVA | 21% |
| Dividends (WHT) | 30% |
| Interest (WHT) | 30% |
| Royalties (WHT) | 30% |
| Social security (employee) | 13.07% |
| Social security (employer) | About 25% at the basic rate, rising to about 27% in total, capped above EUR 85k/quarter. |
| Wealth tax | None, though there is an annual 0.15% tax on securities accounts over EUR 1m. |
| Inheritance / estate | Set at the regional level. It runs up to about 27-30% for direct heirs and as high as 80% between unrelated parties. |
| Property tax | Known as the precompte immobilier, or onroerende voorheffing, and set at the regional level. |
| Other | A municipal surcharge on income tax, plus a 0.15% tax on securities accounts. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
The inpatriate tax regime is for incoming executives and researchers, effective from 1 January 2022. It exempts 30% of gross remuneration from tax, capped at EUR 90,000 a year.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Belgium
The residency and citizenship routes that lead here, weighed against the tax picture above.