Taxes
Belgium — Tax: Corporate Tax
Belgium's combined statutory corporate income tax rate is 25% (2026), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Corporate income tax statutory rates (OECD.CTP.TPS DSD_TAX_CIT@DF_CIT)Last reviewed: 2026-10-18
Key facts
- Combined statutory corporate income tax rate (national plus sub-national): 25% (2026)
- Central government rate: 25% (2026)
- Rate targeted at small businesses: 20% (2026)
Steps
- Relocation step — More research is needed to outline the specific steps related to corporate tax in Belgium for international relocation processes.
- Registration and compliance — Companies are required to register with the National Register of Enterprises (RNE) and obtain a tax identification number
- Tax return filing — Companies must file an annual tax return within six months of the end of the fiscal year
Costs
- Registration fees: varies by region
- Tax advisor fees: highly variable
Timelines
- Registration and compliance: varies by region, but typically within several weeks
Required documents
- Company registration documents
- Tax identification number
- Annual tax return
Common mistakes
- Failure to register with the RNE
- Incorrect tax return filing
What this figure does not cover
This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.