Country profile

Belgium

Belgium tax rates: corporate income tax, the standard VAT/GST rate and the top personal income tax rate, republished from OECD sources.

Corporate income tax (statutory standard rate)

Corporate income tax - statutory standard rate (central government)

25.00%

0.00 pp

As of 2026 | %

YearRate
202625.00%
202525.00%
202425.00%
202325.00%
202225.00%
202125.00%
202025.00%
201929.00%
201829.00%
201733.00%
201633.00%
201533.00%

Source: OECD Corporate Income Tax Rates database (statutory rates). Licence: OECD terms - free use with attribution.

VAT/GST standard rate

VAT/GST standard rate

21.00%

0.00 pp

As of 2024 | % as at 1 January

YearRate
202421.00%
202321.00%
202221.00%
202121.00%
202021.00%
201921.00%
201821.00%
201721.00%
201621.00%
201521.00%
201421.00%
201321.00%

Source: OECD Consumption Tax Trends 2024 (Annex Table 2.A.1; Figure 2.2). Licence: CC BY 4.0 - attribute OECD (Consumption Tax Trends 2024) (terms).

Top personal income tax rate

Top statutory personal income tax rate

52.74%

0.00 pp

As of 2025 | %

YearRate
202552.74%
202452.74%
202352.88%
202252.88%
202152.88%
202052.93%
201952.93%
201852.93%
201752.93%
201653.30%
201553.80%
201453.75%

Source: OECD Tax Database - top statutory personal income tax rates. Licence: OECD terms - free use with attribution.

Corporate income tax (combined central + sub-central)

Corporate income tax - combined statutory standard rate (central + sub-central)

25.00%

0.00 pp

As of 2026 | %

YearRate
202625.00%
202525.00%
202425.00%
202325.00%
202225.00%
202125.00%
202025.00%
201929.58%
201829.58%
201733.99%
201633.99%
201533.99%

Source: OECD Corporate Income Tax Rates database (statutory rates). Licence: OECD terms - free use with attribution.

About this page

This page collects the statutory tax rates that the OECD publishes for Belgium. Rate structures differ between countries: some levy sub-central corporate taxes on top of a national rate, and some do not; consumption taxes are named differently across jurisdictions (VAT, GST) but are compared here on the same basis — the standard rate. Each block above prints the latest published value, a short history, and the source line for that series. Where a series shows Not tracked, the OECD does not publish it for this country, and no value is estimated in its place. Figures are republished unmodified; see the methodology and sources pages for how selection, ranking and formatting work.

How to read the numbers: every value here is a statutory rate published by the OECD, shown for the year it applies to. Corporate and personal income tax series run from 2000 where the OECD publishes them; VAT/GST values are the standard rate as at 1 January of each year from 2005. A Not tracked row is a gap in the OECD's tables, not a zero — a missing figure is never filled with an estimate, an average of other countries, or a rate taken from another year. Each series carries its own source line, and values are republished unmodified; selection, ordering and the year-over-year change are the only edits applied. The page is rebuilt whenever the OECD updates its tables. Where a rate looks surprising, the source line under the table is the quickest way to check what the figure measures and which year it reflects.