Belgian Tax Quick-Memo 2026

📚 Legal references

Legal basis of the data published in this tax memo — ITC 92, implementing royal decrees and FPS Finance circulars.

💳 Current Account Rate & Reclassification

📌 C/C debit: Art. 18 §3 ITC 92 — RD 21/12/2023 (BS 29/12/2023)

📌 C/C credit: Art. 18 §3 ITC 92 — RD 21/12/2023

📌 Rent reclassification: Art. 32 para. 2 ITC 92 — coeff. 5/3 of indexed CI

📌 CI indexation: Art. 518 ITC 92 — FPS Finance, annual circular

🔗 FPS Finance — finances.belgium.be

🚗 Mileage Allowance

📌 Legal basis: Art. 38 §1 para. 1, 9° ITC 92

📌 Exemption: Limited to 200 km/day return home-fixed workplace

📌 Publication: Quarterly ministerial decree — Belgian Official Gazette

📌 Calculation: Based on fuel prices (FEBIAC formula)

🔗 FPS Finance — Mileage allowance

💼 BIK — Benefits in Kind

📌 Legal basis: Art. 36 ITC 92 + RD/ITC art. 18 §3

📌 Heating / Electricity: RD 28/10/2022 — annually indexed lump-sum amounts

📌 PC, tablet, internet, mobile: RD 30/07/2018 — fixed lump sums

📌 Property: Art. 36 §2 ITC 92 — indexed CI × 2 × 100/60 (directors)

📌 BIK vehicle: Art. 36 §2 ITC 92 — CO2 formula + annually indexed minimum

🔗 FPS Finance — Benefits in kind

📉 IDA — Investment Deduction Allowance

📌 Legal basis: Art. 68–77 ITC 92 (NP) — Art. 201 ITC 92 (Corp.)

📌 Standard rate: Fixed annually by RD — indexed to consumer prices

📌 Enhanced IDA: Specific investments (energy, R&D, digitalisation)

📌 2023 reform: Act of 12/03/2023 — new enhanced IDA regime

🔗 FPS Finance — Investment deduction

📊 ATP — Advance Tax Payments

📌 Legal basis: Art. 218 & 157–168 ITC 92

📌 Surcharge: Applicable if payments insufficient — rate set by annual RD

📌 Companies: AP1 (10/4) · AP2 (10/7) · AP3 (10/10) · AP4 (20/12)

📌 NP / Self-employed: Same dates — different bonuses since 2022

📌 Publication: FPS Finance circular at start of tax year

🔗 FPS Finance — Advance tax payments

🏦 Notional Interest (NID)

📌 Legal basis: Art. 205bis–205novies ITC 92

📌 Calculation: Based on average 10-year OLO rate (National Bank)

📌 SME: Rate increased by 0.5 basis points vs. large companies

📌 Repealed from TY 2024: Replaced by the enhanced risk capital deduction

🔗 FPS Finance — Notional interest deduction

🚗 Vehicles — DNA & Deductibility

📌 Car costs: Art. 66 ITC 92 — non-deductible expenses (DNA)

📌 DNA formula (since 2020): 120% − (0.5% × coeff × g CO2/km) — Act 17/03/2019

📌 Minimum 40%: If emissions ≥ 200g CO2/km

📌 Electric: 100% deductible until 31/12/2026 — degressive thereafter

📌 Fuel prices: FPS Economy — Price Observatory

🔗 FPS Finance — Car expenses

📋 Miscellaneous — Ceilings & Exemptions

📌 Pension savings: Art. 1451 1° ITC 92 — annually indexed ceiling

📌 FSCP: Art. 52ter ITC 92 — 8.17% of capped net income

📌 Childcare costs: Art. 1451 3° ITC 92 — RD setting the daily amount

📌 Home-work exemption: Art. 38 §1 para. 1, 9° ITC 92 — annually indexed ceiling

📌 Donations: Art. 1451 4° ITC 92 — min. €40, max. 10% of net income

📌 VVPRbis dividend: Art. 269 §2 ITC 92 — 15% WHT under conditions

🔗 FPS Finance — Tax benefits for individuals