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Corporate Tax in Belgium

Corporate Tax in Belgium

The Belgian corporate tax

The corporate tax rate in Belgium is 33.99%. Targeted corporate income tax rates apply if the taxable profit does not exceed a certain value. A lower progressive tax rate may apply to companies under certain circumstances.

Companies in Belgium are liable for income tax if:

• they have legal personality; 

• they have their main management office in Belgium;

• they perform activities in Belgium that bring profit.

Different types of companies in Belgium may be subject to different taxation provisions. Our lawyers in Belgium can provide legal assistance regarding this matter.

Corporate tax rates in Belgium

The common tax rate in Belgium is 33%. However, the surcharges raise the value of the tax to 33.99%. A special targeted income tax rate applies to companies that have a taxable profit which does not exceed 322,500 euros. This lower progressive tax rate applies to companies if they are more than 50% owned by individuals. Other additional conditions that need to be fulfilled by companies that wish to benefit from lower tax rates relate to the activity of the company, its shareholders and the rate of return distributed on profits.

The progressive tax rates in Belgium are:

  • – 24.98% for a taxable net profit of up to 25,000 euros;
  • – 31.93% for a taxable net profit of 25,001 to 90,000 euros;
  • – 35.54% for a taxable net profit of 90,001 to 322,500;
  • – 33,99% for a taxable net profit of 322,501 and above.

Our attorneys in Belgium can help you calculate the rate of the progressive corporate tax in Belgium, according to the type of activity in in this country.

Tax rate calculation in Belgium

The net taxable profit is collected globally. The calculation of the net taxable profit made on the basis of the financial profit is done according to:

  • – deductions for patents income;
  • – allowance for corporate equity;
  • – investment deduction;
  • – deduction of non-taxable items;
  • – deduction of previous losses.

Companies in Belgium must made advance payments in four installments, as such:

  • – for the first quarter: until April 10th;
  • – for the second quarter: until July 10th;
  • – for the third quarter: until October 10th;
  • – for the fourth quarter: until December 20th.

In Belgium the fiscal year is usually regarded as the calendar year.

Our law firm in Belgium offers complete tax planning services in Belgium professional assistance and counselling according to your business needs. Please contact us for more information.