Belgium Corporate Income Tax
Detailed corporate income tax rates and rules for Belgium in 2026.
Belgium levies corporate tax at a standard rate of 25%. Small companies (meeting criteria including turnover below €9 million, balance sheet below €4.5 million, and fewer than 50 employees) benefit from a reduced rate of 20% on the first €100,000 of taxable profits. Belgium's innovation income deduction provides an 85% deduction for qualifying IP income, resulting in an effective rate of 3.75%.
Standard Rate
25%
Small Business Rate
20%
Additional Notes
Belgium offers a notional interest deduction (NID) on equity capital, though rates have been low in recent years. The participation exemption provides a 100% deduction for qualifying dividends and capital gains (subject to conditions). Belgium implements EU Anti-Tax Avoidance Directives including interest limitation rules, CFC rules, and exit taxation. Tax losses can be carried forward indefinitely but are limited to €1 million plus 70% of the excess taxable profit.
How Belgium Corporate Tax compares
Belgium’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Europe’s regional average of 19%.
