Belgium public holidays 2026, VAT rate and tax data
Belgium: VAT rate 21% since 1 Jan 1996; 10 public holidays in 2026 (next: Toussaint / Allerheiligen (All Saints' Day), 1 Nov 2026); corporate tax rate 25%; minimum wage 2233.61 EUR/month; policy interest rate 2.5%; inflation rate (CPI) 4.69%.
13 series, each cited to the official source it was verified against; most recently verified 16 Oct 2026. Currency EUR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "BE", "series": "vat", "value": 21, "unit": "percent", "effective_from": "1996-01-01", "last_confirmed": "2026-10-09", "source": { "name": "SPF Finances / FOD Financiën, 'Taux TVA' (official rate page of the B…", "url": "https://finances.belgium.be/fr/entreprises/tva/assujettissement-tva/taux-et-calcul/taux-tva" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"be","amount":1000}.
Belgium public holidays 2026
10 days in 2026; next: Toussaint / Allerheiligen (All Saints' Day) on 1 Nov 2026. Official source: Loi du 4 janvier 1974 relative aux jours fériés and arrêté royal du 18 avril 1974… · last verified 29 Jul 2026
Fixed by law 10
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Nouvel An / Nieuwjaar (New Year's Day) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
| 6 Apr 2026 Mon | Lundi de Pâques / Paasmaandag (Easter Monday) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
| 1 May 2026 Fri | Fête du Travail / Feest van de Arbeid (Labour Day) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
| 14 May 2026 Thu | Ascension / Onze-Lieve-Heer-Hemelvaart (Ascension Day) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
| 25 May 2026 Mon | Lundi de Pentecôte / Pinkstermaandag (Whit Monday) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
| 21 Jul 2026 Tue | Fête nationale / Nationale feestdag (Belgian National Day) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
| 15 Aug 2026 Sat | Assomption / Onze-Lieve-Vrouw-Hemelvaart (Assumption of Mary) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
| 1 Nov 2026 Sun | Toussaint / Allerheiligen (All Saints' Day) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
| 11 Nov 2026 Wed | Armistice 1918 / Wapenstilstand (Armistice Day) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
| 25 Dec 2026 Fri | Noël / Kerstmis (Christmas Day) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
2027 dates already held (10)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Nouvel An / Nieuwjaar (New Year's Day) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
| 29 Mar 2027 Mon | Lundi de Pâques / Paasmaandag (Easter Monday) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
| 1 May 2027 Sat | Fête du Travail / Feest van de Arbeid (Labour Day) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
| 6 May 2027 Thu | Ascension / Onze-Lieve-Heer-Hemelvaart (Ascension Day) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
| 17 May 2027 Mon | Lundi de Pentecôte / Pinkstermaandag (Whit Monday) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
| 21 Jul 2027 Wed | Fête nationale / Nationale feestdag (Belgian National Day) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
| 15 Aug 2027 Sun | Assomption / Onze-Lieve-Vrouw-Hemelvaart (Assumption of Mary) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
| 1 Nov 2027 Mon | Toussaint / Allerheiligen (All Saints' Day) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
| 11 Nov 2027 Thu | Armistice 1918 / Wapenstilstand (Armistice Day) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
| 25 Dec 2027 Sat | Noël / Kerstmis (Christmas Day) | Fixed by law | Loi du 4 janvier 1974 relative aux… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Belgium value
Rate schedules and breakdowns
Value added tax (TVA / btw)
21 percent · in force from 1996-01-01 · Official source: SPF Finances / FOD Financiën, 'Taux TVA' (official rate page of the Belgian tax… · last verified 9 Oct 2026
Other statutory rates
| band | rate | label | applies to | Source |
|---|---|---|---|---|
| reduced | 6 | R01 | Arrete royal n. 20 du 20 juillet 1970, art. 1er a): the 6% rate applies to "les biens et services enumeres au tableau A" of the annex. Table A is organised in roman-numeral rubriques covering, non-exhaustively, foodstuffs, water distribution, pharmaceuticals and medical devices, newspapers, periodicals and books (rubrique XIX), passenger transport, and works on immovable property including the renovation of private dwellings. | Arrete royal n. 20 du 20.07.1970, art… |
| NOT EXHAUSTIVE, and scope is only partly verified: the consolidated text of AR n. 20 could not be retrieved (the Justel service returned errors), so the full rubrique headings of Table A were not read from a primary consolidated source. The RATE itself is corroborated twice over… | ||||
| intermediate | 12 | R02 | Arrete royal n. 20 du 20 juillet 1970, art. 1er b): the 12% rate applies to "les biens et services enumeres au tableau B" of the annex. | Arrete royal n. 20 du 20.07.1970, art… |
| SCOPE NOT VERIFIED: the contents of Table B could not be read from a primary consolidated text, so no item list is asserted. Items commonly attributed to this band by secondary sources (social housing, restaurant services excluding drinks, margarine, phytopharmaceuticals, tyres)… | ||||
| zero | 0 | R00 | Arrete royal n. 20, art. 1er c) and tableau C ("Biens et services soumis au taux de 0 p.c."), inserted by the Law of 13 April 2019: printed periodical publications aimed at the general public, not predominantly devoted to advertising, comprising a coherent set of copyright-protected press articles drafted under the responsibility of a professional editorial team, appearing regularly under a constant name at least 48 times per year with a stated frequency. Excluded, among others: serialised novels, professional and trade publications, announcement bulletins, publications predominantly of video or music content, and publications sold as waste paper. Electronic publications qualify on equivalent conditions. | Loi du 13 avril 2019 modifiant l'AR n… |
| A genuine RATE band (taxable at 0% with input-tax deduction), in force since 1 April 2019 - not an art. 44 exemption. Secondary sources also attribute a 0% rate to certain recovered materials (matieres de recuperation); that was not verified against tableau C and is not… | ||||
Withholding tax rates
30% across 3 withholding taxes — no single rate · in force from 2017-01-01 · Official source: SPF Finances - Précompte mobilier: 'Le taux de base du précompte mobilier… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Précompte mobilier / roerende voorheffing on dividends | 30 | dividends (including liquidation and share-buyback surpluses) paid or attributed by Belgian companies, including to non-residents | 2017-01-01 | SPF Finances, 'Taux de précompte… |
| Domestic reduced rates exist as carve-outs, not the standard: VVPRbis dividends on new SME shares 20% (second year after contribution) / 15% (third year onwards) under art. 269, § 2 CIR 92; liquidation-reserve dividends 20%/5% under art. 269, § 1, 8° CIR 92; 15% for certain… | |||||
| interest | Précompte mobilier / roerende voorheffing on interest | 30 | interest on loans, debt-claims, fixed-income securities and money deposits taxable at the ordinary rate, including payments to non-residents | 2017-01-01 | SPF Finances, 'Taux de précompte… |
| Carve-outs: regulated savings deposits (Belgian or foreign) 15% under art. 269, § 1, 2° CIR 92; interest under agreements concluded before 1 December 1962 at 12.50% (arts. 113-114 AR/CIR 92). Numerous domestic exemptions can apply to non-resident recipients (AR/CIR 92). EU… | |||||
| royalties | Précompte mobilier / roerende voorheffing on royalties | 30 | income from the letting, leasing, use and concession of movable property, including royalties and concession of copyright and neighbouring rights, paid to non-residents | 2017-01-01 | SPF Finances, 'Taux de précompte… |
| Copyright and neighbouring-rights income from cession or licensing is taxed at 15% on the first bracket (art. 37, alinéa 2 CIR 92 limits) and 30% above it: '15 % - 30 % - 269, § 1, 1° et 4°, CIR 92'. EU Interest and Royalties Directive relief: royalties between associated… | |||||
Income tax rates
25–50% across 4 bands · in force from 2026-01-01 · Official source: SPF Finances / FOD Financiën, 'Taux d'imposition' (official rate page), table… · last verified 22 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 16720 | 25 |
| 16720 | 29510 | 40 |
| 29510 | 51070 | 45 |
| 51070 | — | 50 |
Statutory social-insurance contributions
0–19.88% across 15 contribution branches · in force from 2026-04-01 · Official source: Office national de sécurité sociale / Rijksdienst voor Sociale Zekerheid… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| pensions | Pensions / Pensioenen (old-age and survivors' pension) — worker share | — | 7.5 | — | percent | Rémunération brute trimestrielle / brutokwartaalloon — gross quarterly remuneration within the meaning of the Loi du 12 avril 1965 concernant la protection de la rémunération, taken at 100 % for employés and at 108 % for ouvriers and assimilated manual workers under the private-sector annual holiday scheme. NO CEILING of any kind. | EUR |
| rate_employer AND rate_total ARE NULL BY DESIGN — this is the central structural fact about Belgian payroll. Since the 1st quarter of 2015 the EMPLOYER pays a SINGLE GLOBAL contribution covering every branch, not a set of per-branch percentages, and after the tax shift cut that… | |||||||
| soins_de_sante | Assurance maladie-invalidité — soins de santé / Ziekteverzekering — geneeskundige verzorging (health care) — worker share | — | 3.55 | — | percent | Same gross quarterly remuneration base as the pension line, 100 % for employés and 108 % for ouvriers. No ceiling. | EUR |
| Employer share not separately published since the tax shift — see the pension-branch note and the 'cotisation patronale globale' branch. Belgium's health branch is a single national compulsory insurance administered through the mutualités/ziekenfondsen; membership of a mutualité… | |||||||
| indemnites | Assurance maladie-invalidité — indemnités / uitkeringen (sickness, invalidity and maternity cash benefits) — worker share | — | 1.15 | — | percent | Same gross quarterly remuneration base, 100 % for employés and 108 % for ouvriers. No ceiling. | EUR |
| This branch finances sickness and invalidity cash benefits and maternity/paternity/birth leave allowances. Belgium has no separate parental-insurance branch: parental benefits are paid out of this one and out of unemployment insurance (interruption de carrière / tijdskrediet… | |||||||
| chomage | Chômage / Werkloosheid (unemployment insurance) — worker share | — | 0.87 | — | percent | Same gross quarterly remuneration base, 100 % for employés and 108 % for ouvriers. No ceiling. | EUR |
| Employer share not separately published — see the 'cotisation patronale globale' branch. Belgian unemployment benefit is of unlimited duration in principle, though the federal reform programme announced for 2026 provides for time-limiting it; nothing in that programme changes… | |||||||
| cotisation_patronale_globale | Cotisation patronale globale de base / globale basiswerkgeversbijdrage (single global employer contribution covering all branches) | 19.88 | 0 | 19.88 | percent | Gross quarterly remuneration, 100 % for employés and 108 % for ouvriers and assimilated manual workers. NO CEILING. Covers pensions, health care, sickness and invalidity benefits, unemployment, occupational diseases, occupational accidents and the former family-allowance and paid-educational-leave components in a single undivided rate. | EUR |
| THE EMPLOYER CONTRIBUTION IS NOT DIVIDED BY BRANCH. Since the 1st quarter of 2015 — when the 6th State Reform regionalised family allowances and the separate 7,00 % family-allowance and 0,05 % paid-educational-leave employer contributions were absorbed — the ONSS levies one… | |||||||
| moderation_salariale | Cotisation de modération salariale / loonmatigingsbijdrage (wage moderation contribution) — employer-only | 5.12 | 0 | 5.12 | percent | 4,27 % of the worker's gross remuneration PLUS 4,27 % of the employer contributions due on it — "5,67 % du salaire du travailleur, majoré de 5,67 % des cotisations patronales dues" in the general wording, the 5,67 % being reduced to 4,27 % for structural-reduction categories 1 and 3 from the 1st quarter of 2018. On the 19,88 % global employer rate this yields 4,27 % + (4,27 % × 19,88 %) = 5,12 % of remuneration. No ceiling. | EUR |
| IT IS A CONTRIBUTION ON A CONTRIBUTION. The base is not just pay — it is pay plus the employer contributions already due on that pay, so the effective percentage of gross depends on which other employer contributions apply and is 5,12 % for an ordinary category-1 worker but… | |||||||
| vacances_annuelles | Cotisations vacances annuelles / jaarlijkse vakantie (annual holiday fund) — employer-only, manual workers only | 15.84 | 0 | 15.84 | percent | Gross remuneration at 108 % for ouvriers and assimilated manual workers only. Collected in two parts: 5,57 % quarterly with the ordinary ONSS contributions, and 10,27 % once a year by separate debit notice issued around March and payable by 30 April. NOT payable for employés, who receive their holiday pay and double holiday pay directly from the employer. No ceiling. | EUR |
| THE SINGLE LARGEST DIVERGENCE BETWEEN THE TWO WORKER STATUSES, and the reason the same gross salary costs a Belgian employer far more for an ouvrier than for an employé. Manual workers' holiday pay is paid by the Office national des vacances annuelles / caisses de vacances… | |||||||
| ffe_fermeture_entreprises | Cotisation Fonds de fermeture d'entreprises / Fonds Sluiting Ondernemingen (business closure guarantee fund) — employer-only | 0.32 | 0 | 0.32 | percent | Gross quarterly remuneration, 100 % for employés and 108 % for ouvriers. No ceiling. Rate depends on the employer's average headcount. | EUR |
| EMPLOYER-ONLY AND HEADCOUNT-DEPENDENT. Served at 0,32 %, the rate for employers with fewer than 20 workers, which is the large majority of Belgian employers; employers with 20 or more workers pay 0,37 %. The headcount is the average over a reference period, not the headcount on… | |||||||
| chomage_temporaire_chomeurs_ages | Cotisation chômage temporaire et chômeurs âgés / tijdelijke werkloosheid en oudere werklozen — employer-only | 0.09 | 0 | 0.09 | percent | Gross quarterly remuneration, 100 % for employés and 108 % for ouvriers. No ceiling. | EUR |
| Small, employer-only, and re-fixed annually — it has run between 0,05 % and 0,10 % in recent years. It is levied alongside, and is legally distinct from, the Fonds de fermeture d'entreprises base contribution, which is why Belgian rate tables show two separate FFE lines… | |||||||
| groupes_a_risque | Cotisation groupes à risque / risicogroepen (training levy for at-risk groups) — employer-only | 0.1 | 0 | 0.1 | percent | Gross quarterly remuneration, 100 % for employés and 108 % for ouvriers. No ceiling. | EUR |
| 0,10 % is the DEFAULT rate. Where the sector's joint committee (commission paritaire / paritair comité) has concluded a collective agreement providing for its own risk-group training efforts, the contribution is paid to the sectoral fund instead and the rate can differ — several… | |||||||
| cotisation_1_60 | Cotisation de 1,60 % (employers averaging at least 10 workers) — employer-only, conditional | 1.6 | 0 | 1.6 | percent | Gross quarterly remuneration, 100 % for employés and 108 % for ouvriers. No ceiling. Due only by employers occupying an average of at least 10 workers. | EUR |
| CONDITIONAL ON EMPLOYER SIZE, and the single largest of the Belgian special contributions. Not due at all below an average of 10 workers; due on the whole payroll, not on the excess, once the threshold is crossed. THE EFFECTIVE RATE IS 1,69 %, NOT 1,60 %, because the… | |||||||
| fonds_amiante | Cotisation Fonds amiante / Asbestfonds (asbestos fund) — employer-only | 0.01 | 0 | 0.01 | percent | Gross quarterly remuneration, 100 % for employés and 108 % for ouvriers. No ceiling. For 2026 it is collected only for the 1st, 2nd and 3rd quarters. | EUR |
| Tiny but genuinely quarter-dependent: THE FOURTH QUARTER OF 2026 IS EXEMPT. The Fund's financing need is assessed annually and the ONSS switches collection on and off quarter by quarter, so an engine that applies 0,01 % to all four quarters over-collects. Employer-only, on the… | |||||||
| accidents_travail_cotisation_speciale | Cotisation spéciale accidents du travail / bijzondere bijdrage arbeidsongevallen — employer-only | 0.02 | 0 | 0.02 | percent | Gross quarterly remuneration, 100 % for employés and 108 % for ouvriers. No ceiling. | EUR |
| This is a solidarity levy collected by the ONSS for FEDRIS (the Federal Agency for Occupational Risks); it is NOT the cost of work-accident cover. Belgian work-accident insurance itself is compulsorily placed with an approved private insurer and priced by that insurer — see the… | |||||||
| assurance_accidents_du_travail | Assurance accidents du travail / arbeidsongevallenverzekering (compulsory work accident insurance, placed with a private insurer) | — | 0 | — | percent | Annual gross remuneration per worker, capped for BENEFIT purposes at a statutory maximum (rémunération de base plafonnée) fixed by royal decree; premiums are set by the insurer on the employer's activity code and claims experience, not by a statutory percentage. | EUR |
| EMPLOYER-ONLY AND NOT A STATUTORY PERCENTAGE — rate_employer and rate_total are deliberately null. Belgium is unusual in that occupational-accident cover, though compulsory, is UNDERWRITTEN BY PRIVATE INSURERS at commercially set premiums. There is no national tariff table to… | |||||||
| cotisation_speciale_securite_sociale | Cotisation spéciale pour la sécurité sociale / bijzondere bijdrage voor de sociale zekerheid (CSSS) — employee-only, flat bracketed amounts | — | — | 0 | currency per quarter | Gross quarterly remuneration (at 108 % for manual workers), withheld by the employer from pay "après déduction des cotisations personnelles de sécurité sociale et du précompte professionnel". The amount is a bracketed flat sum or a percentage of the excess over a bracket floor, and it varies with the worker's household tax situation. | EUR |
| EMPLOYEE-BORNE, NOT A PERCENTAGE, AND HOUSEHOLD-DEPENDENT — rate_employee is deliberately null. The brackets, unchanged since 1 April 2022, are: JOINT TAXATION, SPOUSE WITH PROFESSIONAL INCOME — quarterly gross EUR 3.285,29 to 5.836,14: EUR 15,45 per quarter; EUR 5.836,14 to… | |||||||
Late-payment interest (EU Late Payment Directive)
10.4 percent · in force from 2026-07-01 · Official source: Derived from the ECB main refinancing rate (this API's… · last verified 9 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| directive | EU Late Payment Directive statutory rate (reference + 8pp) | 8 | 10.4 | Directive 2011/7/EU, art. 2(6)-(7) | Directive 2011/7/EU on combating late… |
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.