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📌 Quick reference · TY 2013 → 2027
🔄 Updated : 01/04/2026

Quick Memo Belgian tax

Instantly search any rate, ceiling or amount. Type "BIK", "VAT", "savings", "diesel"…

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⚠️ For indicative purposes only. The data is indicative and does not constitute tax or legal advice. Consult a certified accountant or advisoller fiscal before any decision. — Full legal notice

📚 Legal references

Legal basis of the data published in this tax memo — ITC 92 (CIR), implementing Royal Decrees and SPF Finance circulars.

💳 Rate Compte Courant & Requalification
📌 C/A debit balance: Art. 18 §3 ITC 92 — RD 21/12/2023 (OG 29/12/2023)
📌 C/A credit balance: Art. 18 §3 ITC 92 — RD 21/12/2023
📌 Rent reclassification: Art. 32 al. 2 ITC 92 — coeff. 5/3 of NCI
📌 Cadastral income indexation: Art. 518 ITC 92 — FPS Finance, annual circular
🚗 Mileage Allowance
📌 Legal basis: Art. 38 §1 al. 1, 9° CIR 92
📌 Exemption: Limited to 200 km/day round trip home-fixed workplace
📌 Publication: Quarterly ministerial decree — Belgian Official Gazette
📌 Calculation: Based on fuel price (FEBIAC formula)
💼 BIK — Avantages de Alle Nature
📌 Legal basis: Art. 36 CIR 92 + AR/CIR art. 18 §3
📌 Heating / Electricity: RD 28/10/2022 — annually indexed lump-sum amounts
📌 PC, tablet, internet, GSM: RD 30/07/2018 — fixed lump sums
📌 Real property: Art. 36 §2 ITC 92 — IVi × 2 × 100/60 (directors)
📌 BIK car: Art. 36 §2 ITC 92 — CO2 formula + indexed annual minimum
📉 Investment Deduction
📌 Legal basis: Art. 68–77 CIR 92 (PP) — Art. 201 CIR 92 (Soc.)
📌 Standard rate: Set annually by royal decree — indexed to consumer prices
📌 Enhanced IDA: Specific investments (energy, R&D, digitalisation)
📌 2023 Reform: Law of 12/03/2023 — new enhanced IDA regime
📊 Advance Tax Payments
📌 Legal basis: Art. 218 & 157–168 CIR 92
📌 Surcharge: Applicable if prepayments are insufficient — rate set by annual royal decree
📌 Companies: AP1 (10/4) · AP2 (10/7) · AP3 (10/10) · AP4 (20/12)
📌 PP / Self-employed: Same dates — different bonuses since 2022
📌 Publication: FPS Finance circular at the start of the tax year
🏦 Notional Interests
📌 Legal basis: Art. 205bis–205novies CIR 92
📌 Calculation: Based on the average 10-year OLO rate (National Bank)
📌 PME : Rate majoré de 0,5 point de base compared to large companies
📌 Abolished from AY 2024: Replaced by the deduction for increased risk capital
🚗 Vehicles — Non-Deductible Expenses & Deductibility
📌 Car expenses: Art. 66 ITC 92 — non-deductible expenses (NDE)
📌 NDE formula (since 2020): 120% − (0.5% × coeff × g CO2/km) — Law 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
📋 Miscellaneous — Ceilings and Exemptions
📌 Pension savings: Art. 1451 1° ITC 92 — annually indexed ceiling
📌 ICPS: Art. 52ter ITC 92 — 8.17% of capped net income
📌 Childcare costs: Art. 1451 3° ITC 92 — RD sets the daily amount
📌 Home-work exemption: Art. 38 §1 al. 1, 9° ITC 92 — annually indexed ceiling
📌 Charitable gifts: Art. 1451 4° ITC 92 — min. €40, max. 10% of net income
📌 VVPRbis dividend: Art. 269 §2 ITC 92 — WHT 15% subject to conditions

How to use this Belgian tax quick-memo 2026?

This memo centralises essential data for your daily accounting and tax management in Belgium. Each section is updated for tax year 2026 (2025 income).

What is the benefit-in-kind rate for company cars in 2026?

The Benefit in Kind (BIK) for company cars is calculated as: Catalogue value × 6/7 × CO2% × age coefficient. Use the BIK section of this memo to quickly find the applicable rate for your situation.

Advance tax payments: what are the 2026 deadlines?

To avoid the tax increase, advance payments must be made before 10 April, 10 July, 10 October and 20 December.

Tip: Belgian legal interest rates 2026 for commercial transactions and tax refunds are available in the "Legal interest" section above.
🧾 Also calculate your contractor withholding with our Simulator →

❓ Frequently asked questions about Belgian taxation 2026

What are the VAT rates in Belgium in 2026 ?▼

Belgium applies 4 VAT rates: 21% (standard), 12% (restaurant services, certain goods), 6% (basic necessities, social housing, property works under conditions) and 0% (reimbursable medicines, press). Since 2024, demolition-reconstruction benefits from 6% under certain conditions.

What is a benefit in kind (BIK) in Belgium ?▼

A BIK is an advantage granted by a company to its director or employee, taxable as professional income. Most common BIKs: company car (CO2 flat rate), property made available (cadastral income × 100/60 × coefficient), PC, mobile phone and internet.

What is the corporate tax rate in Belgium in 2026 ?▼

The standard CIT rate is 25%. SMEs benefit from a reduced rate of 20% on the first €100,000 of profit, subject to: paid-up capital ≥ €2,500, director's remuneration ≥ €45,000, no participation in an investment company.

What is the withholding tax on dividends in Belgium ?▼

Withholding tax on dividends is 30% in principle. A reduced rate of 15% applies to VVPR dividends (SMEs), subject to distribution in the 3rd or 4th financial year following a cash contribution.