What is the corporate tax rate in Belgium?

## What is the corporate tax rate in Belgium?

Belgian companies pay corporate income tax (impôt des sociétés / vennootschapsbelasting) at a standard rate of 25% of taxable profit. The rate has applied since 2020. It was reduced from 33% through the 2017 corporate tax reform. The tax authority is the Federal Public Service Finance (FPS Finance).

## The 20% SME reduced rate

Qualifying small and medium-sized companies pay 20% on the first €100,000 of taxable profit. Profit above €100,000 is taxed at 25%. The maximum saving is €5,000 a year.

The reduced rate is conditional. The company must meet every condition together, including that at least one director receives minimum gross annual remuneration. That minimum is €50,000 from tax year 2026 and was €45,000 before. A company that fails any condition pays 25% on all of its profit. The full list of conditions is in the next question.

## A worked example

A qualifying company with €150,000 of taxable profit pays €20,000 on the first €100,000 and €12,500 on the remaining €50,000. The total is €32,500. At a flat 25% the bill would be €37,500.

## Notional Interest Deduction

The Notional Interest Deduction lets a company deduct a fictional interest charge on the increase in its equity. The rate is set each year from 10-year Belgian government bond yields. For 2026 it is approximately 0.2% to 0.4%, with SMEs receiving a 0.5% premium on top. The benefit is small but can lower the effective rate.

## How AccountsOS helps

Finn estimates corporate tax from your books at 25%, or at the 20% and 25% split when you qualify for the reduced rate. It flags the director pay condition. You or your accountant files the return yourself on Biztax. AccountsOS does not file it for you.