AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
Europe

Belgium

Belgium has some of the highest personal tax rates in Europe, with progressive brackets plus municipal surcharges and high social security.

Personal income tax

25–50% (+ municipal)
Top marginal rate / range

Corporate tax

25%
Standard rate

VAT / Sales tax

21%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadlineJune–October
  • Capital gainsGenerally exempt for individuals
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Belgium's official tax authority (linked above) or a qualified tax professional before making any decision.