Corporate Tax in Belgium

Overview by
Tax Base For Resident and Foreign Companies
A resident company in Belgium is liable to corporation tax on its worldwide profits. A company is resident in Belgium if its registered office or centre of management is situated in Belgium. Trading profits and capital gains of a non-resident company are calculated and taxed on the same basis as those of a Belgian resident company.

Tax Rate

Corporate tax  33,99%, including a surcharge of 3%.
Reduced rates Under some conditions, reduced rates can be applied: 24.98% (from EUR 0 to 25,000), 31.93% (from EUR 25,001 to 90,000) and 35.54% (from EUR 90,001 to 322,500).
Tax Rate For Foreign Companies
The Corporate tax is applied on worldwide income. Belgian resident companies as well as Belgian branches of foreign companies are therefore taxed on their foreign source income to the extent that it is linked to their activity. Foreign companies are taxed at a 33.99% nominal ordinary tax rate.
More details on specific rules on the SMEs pages of the  the Ministry of economy (in English)
Capital Gains Taxation
Capital gains are normally treated as ordinary business income and are taxable at the normal corporation tax rates. However, there are exceptions such as gains on shares qualifying for the participation exemption.
Main Allowable Deductions and Tax Credit
Regarding specific company tax deduction, please refer to the website of the Ministry of Economy (in English) as deductions depends on the state where corporations are based.

Deduction of the Income Tax base: disallowed expenses, exempt foreign income, dividends-received deduction, notional interest deduction, both distributed and retained profits are subject to corporate income tax, tax losses carried forward, investment deduction, patent income deduction.

Other Corporate Taxes
Refer to the website of the Ministry of Economy (in English) for additional information on company taxes.

Country Comparison For Corporate Taxation

  Belgium OECD United States Germany
Number of Payments of Taxes per Year 11.0 14.2 11.0 16.0
Time Taken For Administrative Formalities (Hours) 156.0 199.3 187.0 215.0
Total Share of Taxes (% of Profit) 57.0 43.0 46.8 48.2

Source: Doing Business

Note: *The Greater the Index, the More Transparent the Conditions of Transactions. **The Greater the Index, the More the Manager is Personally Responsible. *** The Greater the Index, the Easier it Will Be For Shareholders to Take Legal Action. **** The Greater the Index, the Higher the Level of Investor Protection.

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