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Dividend tax in Belgium 2026
Dividends are settled with a flat 30% withheld at source — final, with no municipal surcharge — and you reclaim the tax on your first €833 of dividends through the return.
Interest runs on the same 30% (regulated savings accounts: first €1,050 exempt, then 15%), keeping Belgian investment taxation simple if not cheap.
At a glance
- top rate
- 30% flat, final
- entry band
- First €833 effectively exempt
- tax year basis
- Calendar year
- filing deadline
- Withheld at source; exemption reclaimed via the return
- residency basis
- Residents: worldwide dividends (foreign ones via the return at 30%)
- regime flag
- Progressive rates apply only if that would tax you less
Rates
How investment income is taxed (2026)
| Rate | Base | Applies to |
|---|---|---|
| 30% | Gross dividend | Belgian and foreign dividends, share buy-backs — final withholding |
| 30% | Gross interest | Bonds, ordinary accounts; 15% on regulated savings interest above the €1,050 exemption |
| 15% | Gross royalty | Copyright income up to €77,220 (after cost deductions) |
| 5% / 20% | Distribution | Liquidation-reserve payouts of small companies (5% after 5 years; exempt on liquidation) |
Thresholds & allowances
- Dividend exemption€833 per taxpayer per year
Claimed as a refund of withholding through the tax return
- Savings interest exemption€1,050 per taxpayer
Regulated savings accounts only
Residency
Residency trigger
Residents owe the 30% on dividends worldwide — withheld by Belgian intermediaries, self-declared otherwise. No municipal surcharge touches investment income.
Non-resident treatment
Non-residents face the same 30% final withholding on Belgian dividends and interest, with treaty reductions and the €833 dividend exemption available.
Notes
- Belgium gives no credit for foreign dividend withholding in most cases — a French or US dividend can suffer both countries' taxes, an infamous cost for Belgian investors (some treaties now temper it).
- Interest from loans by directors to their own company is reclassified as dividends beyond arm's-length limits.
- The annual securities-accounts tax (0.30% from the December 2025 programme law, doubled from 0.15%) applies on top for accounts averaging over €1 million.
- Bond-fund redemptions carry their own 30% tax on the interest component (the Reynders tax).
FAQ
What is the dividend tax rate in Belgium?
30%, withheld at source as a final tax — with the first €833 of dividends per person refundable through the return.
Is savings interest taxed in Belgium?
Regulated savings accounts: the first €1,050 per person is exempt, then 15%. Everything else — bonds, term deposits — pays the standard 30%.
Figures: tax year 2026, compiled from public sources. Not tax advice.