Belgium Corporate Tax Calculator 2026 (25%)
Estimate corporate income tax in Belgium on any profit: tax due, effective rate and profit after tax, with the 25% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Belgium
Qualifying SME (small company under art. 1:24 Companies Code, plus further conditions): 20% on the first EUR 100,000: 20% on the first €100,000.00 and 25% above €100,000.00. Standard rate: a flat 25% on taxable profit.
Tax year 2027 (financial years ending 31 Dec 2026)
25% (20% on the first EUR 100,000 for qualifying SMEs)
Who qualifies for the lower rates
- SME rate requires small-company status under art. 1:24 Companies Code and several further conditions
- A 6.75% surcharge (tax year 2027) applies if advance payments are insufficient - avoidable, not modelled
Local taxes and minimum taxes
No regional or local income tax (immovable property withholding tax is levied locally)
EU Pillar Two 15% minimum tax (IIR/UTPR/QDMTT) for groups with revenue >= EUR 750m - not modelled
Filing and payment
Return by 30 Sept of the tax year for years ending 31 Dec - end Feb (else 7 months after year-end); quarterly advance payments (10 Apr, 10 Jul, 10 Oct, 20 Dec for a calendar year)
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Belgium?
Qualifying SME (small company under art. 1:24 Companies Code, plus further conditions): 20% on the first EUR 100,000: 20% on the first €100,000.00 and 25% above €100,000.00. Standard rate: a flat 25% on taxable profit.
How much corporate tax is due on a profit of €100,000.00?
On a taxable profit of €100,000.00 this calculator estimates €25,000.00 of tax, an effective rate of 25%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
SME rate requires small-company status under art. 1:24 Companies Code and several further conditions. A 6.75% surcharge (tax year 2027) applies if advance payments are insufficient - avoidable, not modelled.
When is the corporate tax return due?
Return by 30 Sept of the tax year for years ending 31 Dec - end Feb (else 7 months after year-end); quarterly advance payments (10 Apr, 10 Jul, 10 Oct, 20 Dec for a calendar year)
Does the estimate include local taxes and minimum taxes?
No regional or local income tax (immovable property withholding tax is levied locally) EU Pillar Two 15% minimum tax (IIR/UTPR/QDMTT) for groups with revenue >= EUR 750m - not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against FPS Finance Belgium (FOD Financiën) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Aangifte in de vennootschapsbelasting (tarief 25%) — FPS Finance Belgium (FOD Financiën)
- Voorafbetalingen (vermeerdering 6,75% voor aanslagjaar 2027) — FPS Finance Belgium (FOD Financiën)
- PwC Worldwide Tax Summaries (authoritative corroboration): Belgium - Corporate - Taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative corroboration): Belgium - Corporate - Tax administration — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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