Corporation tax

All companies, associations, bodies and institutions that meet the following criteria are liable to pay corporation tax:

  • they have corporate status;
  • they have their registered office, main site, seat of management or administrative headquarters in Belgium;
  • their focus is on operating as a profit-making organisation or performing profit-making activities.

Companies that are liable to pay corporation tax have to submit a declaration once a year.
The corporation tax system is based on the principle that the respective business’s entire income is taken into account.
The corporation tax rate is 33.99%. In certain cases, a progressively reduced rate applies.

More information about company taxation in the Business Vademecum(French-Dutch) of the FPS Economy, SMEs, Self-employed and Energy.