Belgium Withholding tax rates
Belgium Withholding tax rates: no single figure applies. The 3 withholding taxes held run from 30%, cited to SPF Finances, in force since 1 Jan 2017. Last checked against the official source on 10 Aug 2026.
Official source: SPF Finances · Last checked 2026-08-10 · source fingerprint
The Belgian withholding tax on income from capital and movable property (précompte mobilier / roerende voorheffing) levied on dividends, interest and royalties paid to non-residents, at its domestic statutory rates under articles 261-269 of the Code des impôts sur les revenus 1992 (CIR 92 / WIB 92), before any double-tax treaty or EU directive relief. Administered by SPF Finances / FOD Financiën.
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| Current value | 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 s'élève à 30 % du revenu' ('The base rate of the withholding tax amounts to 30% of the income'), applying to 'Les revenus des capitaux et biens mobiliers (dividendes, intérêts, redevances, droits d'auteur…)' ('Income from capital and movable property (dividends, interest, royalties, copyright…)'). Statutory basis: article 269, § 1, 1° CIR 92, as confirmed by the SPF Finances official rate table 'Taux de précompte mobilier' (from 01.09.2023). |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Belgium levies one withholding tax - the précompte mobilier / roerende voorheffing - but at multiple statutory rates depending on the nature of the income and domestic carve-outs: 30% standard (dividends, interest, royalties), with reduced rates including 15% on regulated savings deposits (art. 269, § 1, 2° CIR 92), 20%/15% VVPRbis dividends on new SME shares (art. 269, § 2 CIR 92), 20%/5% liquidation-reserve dividends (art. 269, § 1, 8° CIR 92), 15% on the first tranche of copyright income (art. 269, § 1, 1° and 4° CIR 92 with the art. 37 limits), and 12.50% on interest under pre-1 December 1962 agreements (arts. 113-114 AR/CIR 92). A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF AND BEFORE EU DIRECTIVE RELIEF. A double-tax treaty can reduce any of them, often substantially, and whether relief is available depends on the recipient's residence, beneficial ownership and treaty conditions - we do NOT serve treaty rates. In addition, because Belgium is an EU member state, the EU Parent-Subsidiary Directive (dividends to qualifying EU parent companies holding at least 10% for an uninterrupted year) and the Interest and Royalties Directive (interest and royalties between associated EU companies) are implemented as domestic EXEMPTIONS from the précompte mobilier; these are relief mechanisms subject to conditions, not alternative rates. Domestic law also contains many further exemptions (e.g. certain interest paid to non-resident savers and institutional categories under the AR/CIR 92). The standard rate has been 30% for income paid or attributed since 1 January 2017: loi-programme du 25 décembre 2016, art. 94, 1°: 'dans le 1°, les mots "27 %" sont remplacés par les mots "30 %"' ('in 1°, the words "27%" are replaced by the words "30%"'), with art. 95 entry into force 'le 1er janvier 2017 ... applicables aux revenus payés ou attribués à partir du 1er janvier 2017' ('1 January 2017 ... applicable to income paid or attributed from 1 January 2017'). For non-residents with no Belgian return obligation the précompte mobilier is in principle the final Belgian tax; the debtor withholds and remits within 15 days of attribution or payment.
Get it programmatically
curl https://euroref.dev/v1/be/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/be/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/be/withholding-taxOther Belgium series: Policy interest rate · Value added tax (TVA / btw) · VAT registration threshold · National minimum wage (revenu minimum mensuel moyen garanti, RMMMG) · Public holidays · Consumer price inflation (CPI) · Corporate income tax (impôt des sociétés / vennootschapsbelasting) · income tax rates · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Legal interest rate (wettelijke rentevoet / taux d'intérêt légal)
The same figure elsewhere: Bulgaria · Croatia · Cyprus · Czech Republic · Denmark · all 34