What are the corporate income tax rates?

The standard corporate income tax rate is 33.99% (including an austerity surcharge of 3%).

Small and medium-sized companies benefit from a reduced progressive tax rate, provided certain conditions are met (e.g. taxable income does not exceed EUR 322,500 and no more than 50% of the shares in the Belgian company are held by another company).

This rate amounts to:

  • 24.25% on income up to EUR 25,000 
  • 31% on income between EUR 25,000 and EUR 90,000 
  • 34.5% on income between EUR 90,000 and EUR 322,500

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