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Capital gains tax in Belgium 2026
Belgium's era of tax-free stock-market gains ended on 1 January 2026: gains on shares, bonds, funds and crypto realised from that date are taxed at 10%, after a €10,000 annual exemption per person.
The reform is forward-only — asset values were stepped up at 31 December 2025, so decades of past growth stay untaxed forever.
Property still runs on the old clock: your own home is exempt, other buildings are taxed at 16.5% only if sold within 5 years, and land within 8.
At a glance
- top rate
- 10% (financial assets); 33% for speculative dealings
- entry band
- 0% on the first €10,000 of gains a year (per person)
- tax year basis
- Calendar year
- filing deadline
- Via withholding by Belgian banks or the annual return
- residency basis
- Residents taxed on worldwide financial gains
- regime flag
- 20%+ shareholders: €1 million exemption and reduced rates
Rates
Capital gains from 1 January 2026
| Rate | Base | Applies to |
|---|---|---|
| 10% | Gain above €10,000/year, measured from 31 Dec 2025 values | Shares, bonds, funds, crypto and other financial assets |
| Reduced progressive rates | Gain above a €1 million exemption | Sales of substantial (20%+) shareholdings — tiered rates rising to 10% (exact tiers: verify) |
| 33% | Full gain | Speculative or abnormal transactions outside normal asset management |
| 0% | — | Your own home; other property held past the 5-year (buildings) / 8-year (land) windows |
| 16.5% / 33% | Full gain | Buildings sold within 5 years (16.5%); land within 5 years (33%) or 5–8 years (16.5%) |
Thresholds & allowances
- Annual exemption€10,000 per person (indexed)
Unused amounts add a small carry-forward top-up in later years; couples effectively double up
- Historic gainsFully exempt
Values stepped up to 31 December 2025 — only growth from 2026 is ever taxed
Residency
Residency trigger
Residents owe the new tax on financial gains worldwide; Belgian banks withhold it at source (opt-outs via the return), foreign-held assets are self-declared.
Non-resident treatment
Non-residents stay outside Belgian tax on financial gains, except sales of 25%+ stakes in Belgian companies to buyers outside the European Economic Area (EEA), taxed at 16.5%. Belgian property follows the 5/8-year rules.
Notes
- The 10% tax was enacted in spring 2026 with effect from 1 January 2026 — the source chapter for this page predates the final law, so figures follow the enacted version as reported by major firms; verify details before relying on them.
- Losses on financial assets offset gains of the same year (no carry-forward), per practitioner summaries.
- Employee-option and fund structures interact with the new tax in ways still being clarified — professional advice is worth its fee in 2026.
- Business assets and professional traders sit outside this regime — their gains remain professional income at progressive rates.
FAQ
Does Belgium tax capital gains on shares now?
Yes — from 1 January 2026, at 10% on gains above €10,000 per person per year, counting only growth since 31 December 2025. Before that date, ordinary private gains were untaxed.
Is my home taxed when I sell it in Belgium?
No — your own home is exempt. Other buildings are taxed at 16.5% only if sold within 5 years of purchase; building land at 33% within 5 years or 16.5% within 8.
Figures: tax year 2026, compiled from public sources. Not tax advice.