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Good to know
About Belgium
Belgium attracts foreign investors with full foreign ownership, a central European location, strong ties to neighboring markets and a multicultural business climate.
View Complete InformationBelgium Tax Brief
- General CIT Rate
- 25
- CIT Return Due Date
- The tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.
- CIT Payment Due Date
- Under normal circumstances, within two months of issuing the assessment notice.
- CIT Estimated Payment Due Date
- (Optional) Quarterly installment payments.
- Resident Withholding Tax (Dividend/Interest/Royalty)
- 30/30/30
- Non-Resident Withholding Tax (Dividend/Interest/Royalty)
- 30/30/30
- General VAT Rate
- 21
- General Capital Gain Tax Rate
- Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions):25%.
- Composite Effective Average Tax Rate
- 25%
- Composite Effective Marginal Tax Rate
- 18%-19%

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