Europe

Belgium: tax at a glance

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 July 2026

Ways to relocate to Belgium

The residency and citizenship routes that lead here, weighed against the tax picture above.

Belgian CGT

Tax regime

Tax regime, not a visa

Belgian inpatriate regime

Tax regime

Tax regime, not a visa1–3 mo

The taxes

Personal income (top)
50%
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
Special regime
The inbound taxpayer regime, an expat tax break introduced in 2022.

The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.

Frequently asked

What is the income tax rate in Belgium?

The top marginal personal income tax rate in Belgium is 50%. Progressive, with a rate of 50% above ~EUR 51k, plus a municipal surcharge averaging 7-9% of the tax due.

What is the corporate tax rate in Belgium?

The headline corporate income tax rate is 25%, with a 20% SME rate on the first EUR 100k..

Does Belgium tax capital gains?

Capital gains for individuals: 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..