Country tax profile · 2026
Belgium corporate tax
How Belgium taxes corporate
The standard corporate profits tax in Belgium is 25%. 25% standard; reduced 20% on first €100,000 for qualifying SMEs.
Compiled by MyNomadWorld for Belgium and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Belgium's corporate tax compares
Belgium's corporate tax of 25% is the 53rd highest of the 180 countries we track, against a global average of 21.2% and a Europe average of 17%.
Countries with a similar corporate tax
Equatorial Guinea (25%) · Eswatini (25%) · Guinea (25%) · Mauritania (25%) · Spain (25%) · Panama (25%)
Who is a tax resident of Belgium?
Domicile or seat of wealth in Belgium; registration in the National Register creates a rebuttable presumption of residence. No fixed day count.
Related Belgium taxes
Moving to Belgium?
Get matched with a vetted Belgium tax & immigration advisor who handles residency and the exit from your current country.
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What is the corporate tax rate in Belgium?
The standard corporate profits tax in Belgium is 25%. 25% standard; reduced 20% on first €100,000 for qualifying SMEs.