Belgium corporate tax rate

What this value means

STANDARD NOMINAL RATE 25%, served undecomposed. It applies to taxable periods starting on or after 1 January 2020 (assessment year 2021 onwards) and was reached in two steps from 33% under the 2017 corporate tax reform. REDUCED RATE, verified in this pass against the SPF Finances official explanatory notes to the corporate tax return: a 'petite société' within the meaning of the Code des sociétés et des associations may claim 20% on the first tranche of €100,000 of taxable income (art. 215, al. 2, CIR 92). Four categories of small company are EXCLUDED from that reduced rate: (a) companies (other than cooperatives approved under art. 8:4 CSA) holding shares whose investment value exceeds 50% of either the revalued paid-up capital or the paid-up capital plus taxed reserves; (b) companies at least half of whose shares are held by one or more other companies; (c) companies which, from the fifth taxable period after incorporation, do not pay at least one company director a remuneration charged to the result of the period equal to or greater than €45,000, or than the company's taxable income if that is lower; and (d) investment companies, regulated real-estate companies, European long-term investment funds and pension financing organisations in the circumstances set out in the CIR. THRESHOLD WATCH ITEM: the €45,000 director-remuneration figure is the one printed in the SPF Finances explanatory notes for assessment year 2025 (the edition read in this pass). It is widely reported to rise to €50,000 (with indexation, and with restrictions on how much benefit-in-kind may count toward it) from tax year 2026 under the summer-2025 federal tax package; the loi-programme du 18 juillet 2025 was loaded in this pass and does NOT contain that amendment, so the enacting instrument remains unidentified here and the €50,000 figure must NOT be served as verified. NOTHING STACKS ON TOP AT THE NATIONAL LEVEL: Belgium has no municipal or regional corporate income tax and, since assessment year 2021, no crisis surcharge (the former 2% contribution complémentaire de crise, which used to lift the effective rate to 33.99% and then 29.58%, was abolished — reported here as context and not re-verified in this pass). Local business levies exist (taxes communales on office space, motive power, advertising and the like) but they are not income taxes and are not blended into this figure. Companies also face separate distinct assessments outside art. 215 — for example the 'cotisation distincte' regimes and the exit-tax rate of 15% applicable to certain restructurings, both of which appear in the same official return notes. NOT BLENDED IN, each a genuine deviation rather than a different headline rate: the innovation income deduction, the reformed investment deduction, the dividends-received deduction, the tonnage regime, and the Pillar Two 15% minimum effective taxation with a Belgian qualified domestic top-up tax for groups above €750m consolidated revenue (context, not re-verified in this pass). Separate taxes on the same taxpayers — impôt des personnes morales for non-profit entities and impôt des non-résidents/sociétés for foreign companies — are outside this series. ACCESS QUIRK, IMPORTANT FOR RE-VERIFICATION: the JUSTEL consolidated text of CIR 92 at ejustice.just.fgov.be is NOT maintained — the document itself carries the notice 'LA MISE A JOUR DE CE TEXTE EST SUSPENDUE DEPUIS 2002' and redirects the reader to the FisconetPlus database, so anyone re-verifying art. 215 from JUSTEL will find only a modification table, never the article text. FisconetPlus (eservices.minfin.fgov.be / minfin.fgov.be) is JavaScript-driven and returns an empty shell to plain fetchers; the SPF Finances return-explanation PDFs are the practical primary substitute and do carry an extractable text layer.

Get it programmatically

curl https://euroref.dev/v1/be/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/be/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/be/corporate-tax

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