What to expect?

The subject of this guide is an overview of Belgian income tax, stamp duties, inheritance tax, VAT-rates and social security contributions for companies, entrepreneurs, employees, and private individuals. The guide also deals with the yearly tax on securities accounts and the new capital gains tax on financial assets (applicable on capital gains as of 2026).

The guide allows an investor, entrepreneur, expat, or private individual to have a first understanding of the main characteristics of the Belgian tax system. The tax rates are indicated in bold.