What is Corporate Income Tax (Belgium)?
Corporate Income Tax (impôt des sociétés / vennootschapsbelasting) is the tax Belgian companies pay on their taxable profit. The standard rate is 25%, in force since 2020. Qualifying small companies pay a reduced 20% rate on the first €100,000 of profit.
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Current Rate (Calendar year for most companies (1 January to 31 December))
25% standard rate. 20% on the first €100,000 of taxable profit for qualifying SMEs, 25% above that.
Example
A Belgian SRL that does not qualify for the reduced rate and has €300,000 of taxable profit pays €75,000 of corporate income tax (25%).
How Corporate Income Tax (Belgium) works in Belgium
Corporate income tax is administered by the Federal Public Service Finance (FPS Finance, also called SPF Finances in French and FOD Financiën in Dutch). The standard rate of 25% has applied since 2020. It was reduced from 33% through the 2017 corporate tax reform.
The return is filed electronically through Biztax on the MyMinfin portal. For a company with a 31 December year-end, the deadline is 30 September of the following year. Expenses are deductible when they meet the professional test: they must be incurred to acquire or maintain taxable income. Tax losses can be carried forward with no time limit.
AccountsOS tracks the filing date and estimates the tax from the books. Finn prepares the figures. You or your accountant files the return yourself on Biztax.
Related terms
The SME reduced rate taxes the first €100,000 of profit at 20% instead of 25% for qualifying small companies. The maximum saving is €5,000 a year. From tax year 2026, a director must receive at least €50,000 gross annual remuneration.
The Notional Interest Deduction (NID) lets a Belgian company deduct a fictional interest charge calculated on the increase in its equity. The rate is set each year from 10-year Belgian government bond yields.
Biztax is the electronic service of FPS Finance, reached through the MyMinfin portal, where Belgian companies file their corporate income tax return. Returns are due by the last day of the 7th month after the financial year-end.
Belgian companies must file their annual accounts with the National Bank of Belgium within 30 days of the General Assembly approving them. The accounts then become public through the Central Balance Sheet Office.
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