Starting a business in
🇧🇪Belgium
Checked November 9, 2026 · How we score
Corporate tax
25%
Top income tax
50%
Setup from
$1,500
all-in, first year
Time to form
10 days
visit usually needed
What is the corporate tax rate in Belgium?
The headline corporate tax rate in Belgium is 25% in 2026, and individuals pay up to 50%. Standard 25% corporate tax. Qualifying small companies pay 20% on the first EUR 100,000 of profit, provided a director draws a minimum remuneration. Notional interest deduction is limited to new equity and innovation income can be 85% deductible.
| Corporate income tax | 25% Standard 25% corporate tax. Qualifying small companies pay 20% on the first EUR 100,000 of profit, provided a director draws a minimum remuneration. Notional interest deduction is limited to new equity and innovation income can be 85% deductible. |
|---|---|
| Personal income tax (top) | 50% Federal rates run from 25% to 50% (top rate above about EUR 51,000), plus municipal surcharges of around 7% of the tax. Belgium has no flat income tax. A 0.15% annual securities-account tax applies to portfolios above EUR 1 million. |
| Tax system | Worldwide income |
| Capital gains tax | 10%From 2026, 10% on gains from shares, funds and crypto with an annual exemption of EUR 10,000 per person. Stakes of 20% or more in a company face a separate scale from 1.25% to 10%. Gains on a home you live in are generally tax-free. |
| Dividend withholding (non-residents) | 30% |
| VAT / GST | 21% |
| Social security | Employers pay about 25% social security on salaries; employees pay 13.07%. VAT is 21%, with reduced rates of 6% and 12%. |
Forming a company in Belgium
| Usual entity | BV/SRL (private limited company) |
|---|---|
| Minimum capital | None |
| Setup cost (all-in) | $1,500–$3,500 |
| Annual running cost | $3,500–$9,000 |
| Time to incorporate | 10 days |
| Form remotely as a foreigner | No |
| Local director required | No |
| Local address required | Yes |
| Owners on public register | No |
| Statutory audit for small companies | No |
| Business banking for non-residents | Moderate |
Residency and visas
Non-EU founders usually need a professional card (self-employed) or single permit. EU citizens can register at their municipality. Registration of a BV is done through a notary and requires a local registered office.
| Digital nomad visa | No |
|---|---|
| Golden visa | No |
| Ease of residency for founders | 4/5 (1 = easiest) |
Taxes for individuals living in Belgium
Residents are taxed on worldwide income, with treaty relief or exemption with progression for foreign employment income. Foreign executives may qualify for the expatriate regime allowing tax-free allowances.
| Foreign income of residents | Taxed |
|---|---|
| Income tax structure | Progressive rates |
| Inheritance / estate tax | 30%Regional: Flanders up to 27%, Brussels and Wallonia up to 30% on large inheritances to children. Rates are low for small estates and spouses. |
| Wealth tax | No |
| Annual property tax on your home | Yes |
| Exit tax when you leave | Yes: Moving abroad can trigger tax on unrealised gains on substantial holdings and, since 2026, on certain financial assets under the new capital gains rules. |
| When you become tax resident | Resident if your domicile or the seat of your wealth is in Belgium, presumed if registered in the national population register. |
Special tax regimes
Expatriate regime
Foreign executives and researchers seconded to Belgium can get a tax-free allowance for extra-territorial costs of up to about EUR 11,000 a year.
Innovation income deduction
85% of qualifying IP income can be deducted, producing an effective rate around 4%.
Small-company 20% rate
20% on the first EUR 100,000 of profit if conditions on director pay and shareholdings are met.
Pros and cons
Why founders pick Belgium
- Central EU location and strong reputation
- 20% rate on first EUR 100,000 for small companies
- No wealth tax and a generous home capital-gains exemption
- Large treaty network
Watch out for
- Among the highest personal income taxes in the world (50% plus municipal)
- New 10% capital gains tax on financial assets from 2026
- Notary needed for incorporation
- High employer social security and 21% VAT
Best for: Founders living in Belgium or the EU · Companies needing a base near EU institutions · Holding structures using the innovation income deduction
Belgium: common questions
Is Belgium a tax haven?
No. Belgium is a normal-tax country: companies pay 25% corporate tax and the top personal income tax rate is 50%. It does offer special regimes for some newcomers, such as Expatriate regime.
What is the corporate tax rate in Belgium?
The standard corporate tax rate in Belgium is 25%. Small companies that meet the conditions pay 20% on the first EUR 100,000 of taxable profit. The rate has been 25% since 2020.
How much does it cost to register a company in Belgium?
Expect USD 1,500–3,500 for the first year, including notary fees (about EUR 1,000–2,000), a registered office and an accountant. A BV needs a financial plan and no minimum capital, and registration takes about 1–2 weeks.
Does Belgium have a capital gains tax?
Yes, from 2026. A 10% tax applies to gains on shares, funds and crypto above EUR 10,000 a year per person. Stakes of 20% or more face a different scale from 1.25% to 10%. Gains on your own home are generally tax-free.
What is the top income tax rate in Belgium?
The top federal rate is 50% on income above roughly EUR 51,000, and most municipalities add a surcharge of about 7% of the tax due. Employees also pay 13.07% social security.
Can a foreigner open a company in Belgium?
Yes. You need a notary, a Belgian registered office and a bank account to deposit the capital. Non-EU founders also need a professional card to carry on activity there personally.
Sources
Similar countries
Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.