Belgium's headline corporate income tax (CIT) rate is 25.
The headline personal income tax (PIT) rate is 50 plus communal taxes 0-9% of federal tax.
The standard VAT/GST (or equivalent consumption tax) rate is 21. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is a Belgian tax resident if their domicile (actual dwelling) or "seat of wealth" (center of economic interests) is in Belgium - a factual determination, not a formal declaration. Two legal presumptions apply: anyone entered in Belgium's National Register is presumed resident unless they prove otherwise, and married individuals are irrebuttably presumed resident where their family actually lives. Spending more than 183 days in Belgium in a calendar year is a strong practical indicator, though not itself the formal legal test. Residents are taxed on worldwide income (foreign-source income taxed abroad under an applicable treaty is exempt with progression - it still affects the marginal rate on Belgian income); non-residents are taxed only on Belgian-source income.
Belgium's CFC regime (in force since January 1, 2019, implementing EU ATAD) applies where a Belgian company holds, directly or indirectly, at least 50% of the voting rights, capital, or profit entitlement of a foreign entity, and that entity is untaxed or taxed at less than half of what Belgian corporate tax would be on the same profit (this catches not just traditional havens but also certain regimes in jurisdictions like Luxembourg, Malta, or specific Swiss cantons). Since a 2023/2024 reform, Belgium applies an entity-approach ("Model A") test: undistributed passive income is included in the Belgian parent's tax base unless a safe harbor applies - either the CFC has less than one-third of its income from passive sources, or it is a regulated financial institution deriving one-third or less of its income from transactions with the Belgian controlling company. A non-refundable foreign tax credit is available for foreign tax the CFC has already paid on the attributed profits.
Belgium layers three separate interest restrictions. A strict 1:1 debt-to-equity ratio applies to loans from individual directors and shareholders. A 5:1 ratio applies to older (pre-June 17, 2016) related-party loans and to any loan from a lender based in a tax haven - interest on debt exceeding these ratios is non-deductible and reclassified as a dividend, triggering dividend withholding tax. Since tax year 2020, a general ATAD-based rule additionally caps net interest expense at the higher of 30% of fiscal EBITDA or EUR 3 million (assessed on a Belgian group-consolidated basis where applicable); disallowed interest carries forward indefinitely, and unused EBITDA capacity can be transferred among group companies.
Belgium has concluded double tax treaties with more than 150 countries per PwC - designating 99 of them as Covered Tax Agreements under the OECD's Multilateral Instrument (MLI), though the number actually modified by the MLI is lower since both treaty partners must have ratified and matched their positions.