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Belgium tax guide 2026
Belgium pairs some of Europe's heaviest taxes on work — 50% from just €51,070, plus municipal surcharges and uncapped 13.07% social security — with a historically gentle touch on capital: no wealth tax, dividends at a flat 30%, and until 2025 no general capital gains tax at all. That era just ended: from 1 January 2026 a 10% tax applies to gains on shares, funds and crypto above a €10,000 yearly allowance. Inheritance tax is a regional affair, with three regions running three different tariffs.
- Rate range
- 25% – 50% (+ municipal surcharges up to ~9%); 30% flat on investment income
- Key allowance
- Tax-free base €11,180; first €10,000 of financial-asset gains exempt (new 2026 tax)
- Tax year
- Calendar year (assessed the following year)
- Filing deadline
- Typically 30 June paper / mid-July online in the assessment year — exact dates are set annually
Taxes covered
- Income tax50%
50% above €51,070 — one of Europe's lowest top-rate thresholds — plus municipal surcharges averaging about 7% of the tax.
- Dividend tax30%
Flat 30% withholding, final for most investors; the first €833 of dividends is refundable via the return.
- Capital gains tax10%
New from 2026: 10% on financial-asset gains above €10,000 a year, with pre-2026 value permanently exempt; property keeps its old holding-period rules.
- Crypto tax10%
From 2026 crypto gains fall under the new 10% financial-assets tax (€10,000 exemption); speculative trading 33%; professional activity at progressive rates.
- Social security13.07%
Employees pay a flat 13.07% of gross salary with no ceiling — pensions 7.5%, health 3.55%, sick pay 1.15%, unemployment 0.87%.
- Inheritance tax3% – 80%
Set by region: spouses and children pay 3%–30% (3%–27% in Flanders); distant heirs face up to 55% in Flanders and 80% in Brussels and Wallonia.
- Withholding tax30%
Non-residents: 30% final on dividends, interest and royalties (15% on copyright royalties), with treaty reductions; salaries via payroll withholding.
Special regimes
- New expat regime (inbound taxpayers and researchers)
Recruited from abroad on €70,000+ (no salary floor for researchers)? Up to 35% of pay can be reimbursed tax-free as employer costs, for 5 years extendable to 8.
- New 10% capital gains tax (2026)
From 1 January 2026 gains on shares, bonds, funds and crypto are taxed at 10% above €10,000 a year — with all value growth before 2026 permanently grandfathered.
- No wealth tax — but a securities-accounts levy
Portfolios in accounts above €1 million pay an annual 0.30% — doubled from 0.15% by the December 2025 programme law, applying to reference periods ending on or after 30 December 2025 (so the period ending 30 September 2026 is covered).
- Regional inheritance planning
Flanders, Brussels and Wallonia each run their own inheritance and gift tariffs — moving region (or gifting movable assets at 3%) can transform the bill.
- Copyright income regime
Qualifying copyright royalties are taxed at just 15% after generous cost deductions, up to €77,220 a year.
Recent changes
- 2026-01A 10% capital gains tax on financial assets took effect (law finalised in spring 2026, applying from 1 January) — €10,000 annual exemption, pre-2026 gains exempt via a value step-up.
- 2026-01The expat-regime cost allowance rose from 30% to 35% with the €90,000 cap removed, and the qualifying salary floor fell from €75,000 to €70,000.
- 2026-01The programme law of 18 December 2025 (published 30 December 2025) doubled the annual securities-accounts tax to 0.30% for accounts above EUR 1 million, effective for reference periods ending on or after publication.