Belgium tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Belgium tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 11 November 2026. Figures last changed 11 November 2026. Profile last reviewed 29 April 2026.
Scroll across the table to see all tax rates.
| Where | Salary | Capital gains | Dividends | Interest | Rent | Crypto gains |
|---|---|---|---|---|---|---|
| General rule | 59.58% | 10% | 30%† | 30% | 32.1% | 10% |
| Flanders (Vlaanderen) | 59.58% | 10% | 30%† | 30% | 32.1% | 10% |
| Wallonia (Wallonie) | 59.58% | 10% | 30%† | 30% | 32.1% | 10% |
| Brussels-Capital Region (Region de Bruxelles-Capitale / Brussels Hoofdstedelijk Gewest) | 59.58% | 10% | 30%† | 30% | 32.1% | 10% |
† This figure rests on a PwC, KPMG tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income. The regions in the table have their own rates; other regions are not in our model.
What is the top income tax rate in Belgium?
The top rate on a salary is 59.58% under the general rule; some regions differ. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 50% above EUR 51,070.
How are capital gains taxed in Belgium?
The top rate on a long-term capital gain is 10% under the general rule; some regions differ. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Belgium?
The top rate is 30% on dividends and 30% on interest under the general rule; some regions differ. Rental income is taxed at up to 32.1%.
How is crypto taxed in Belgium?
Belgium taxes a gain on crypto assets as a capital gain, at up to 10%.
Does Belgium tax foreign income?
Yes. Belgium taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Belgium have a wealth tax?
Yes: Annual tax on securities accounts, taxed above EUR 1,000,000, top rate 0.3%. Our wealth tax comparison shows what it covers, how debts count and the valuation date.
Does Belgium have an exit tax for individuals?
Yes. Belgium can tax unrealised gains, or some of them, when a resident individual moves abroad. The conditions depend on the asset and the holding.
What special tax regimes does Belgium have?
Our profiles list 3 regimes: New Expatriate Regime — BBIB / RSII (replaces 1983 regime) (up to 5 years) — information only; not numerically modelled; New Inbound Researchers Regime — BBIBO / RSII-O (up to 5 years) — information only; not numerically modelled; Foreign Workdays Exemption (Quote-part etrangere / Buitenlandse beroepsdagen) — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in Belgium?
The Belgium day test (domicile or seat of wealth, with no fixed day threshold): domicile or the place where wealth is managed; no general 183-day rule. Actual home, registration, where assets are managed, family facts and a tax treaty need review. Travel days alone do not decide residence.
Residence decides whether Belgium taxes you on these rates. See the Belgium day-count test and count your own days.
Sources
The Belgium profile cites 8 sources for these rules, 8 of them from a government or a statute.
- SPF Finances: ordinary investment income versus regulated savings, income 2025/2026 · official, retrieved 2026-11-03
- SPF Finances: income year 2025 scale and worked example · official, retrieved 2026-11-03
- CIR 92 (revenus 2026), art. 130 - FisconetPlus, SPF Finances · official, retrieved 2026-10-23
- CIR 92 (revenus 2026), art. 134 - FisconetPlus, SPF Finances · official, retrieved 2026-10-23
- Service Public Federal Finances (SPF Finance / FOD Financien) — Bareme IPP 2025 · official, retrieved 2026-04-29
- CIR 92 (revenus 2026), art. 131 - FisconetPlus, SPF Finances · official, retrieved 2026-10-23
- ONSS — Instructions administratives DmfA (2026/3): cotisations ordinaires · official, retrieved 2026-10-23
- CIR 92 (revenus 2026), art. 51 and art. 52, 7° — FisconetPlus, SPF Finances · official, retrieved 2026-10-23
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Belgium with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Belgium side by side with other countries, see every country or try the live demo.
Other countries in Western Europe: Switzerland, Cyprus, Germany, Denmark, Spain, Finland.