Belgium Withholding tax rates
Belgium Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
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 | structured — see the API |
|---|---|
| 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