What is the standard Belgian corporate tax rate?

The standard corporate income tax (CIT) rate in Belgium is 25%. This applies to all taxable profits of companies that do not qualify for the SME reduced rate.

What is the SME reduced rate and who qualifies?

Qualifying SMEs pay 20% on the first €100,000 of taxable profit; any profit above that is taxed at 25%. To qualify, a company must (among other conditions) have at least one manager paid a minimum salary of €45,000, have fewer than 100 FTE employees, not be part of a group with a large consolidated balance sheet, and not be a holding or investment company.

Does this calculator include the crisis surcharge?

No. Belgium abolished the 2% crisis surcharge (crisisbijdrage) as of the 2021 tax year (income year 2020). This tool reflects the current rates without any surcharge.

Is taxable profit the same as accounting profit?

Not necessarily. Taxable profit is your accounting result adjusted for Belgian tax add-backs and deductions (e.g., disallowed expenses, investment deductions, notional interest deduction). Enter the tax-adjusted figure for an accurate result.

Does Belgium have a minimum tax base?

Yes. Since 2023, large companies (taxable base above €1 million) are subject to a minimum tax base rule that limits the use of certain deductions to 70% of the taxable base exceeding €1 million. This tool computes tax on the full profit figure you enter and does not apply that limitation automatically.

Can I use this for a branch or permanent establishment?

Belgian branches of foreign companies pay CIT on Belgian-source profits at the same 25% standard rate. The SME reduced rate generally does not apply to branches. Use the standard company option for branches.

Belgium Corporate Tax Calculator

Enter your taxable profit and company type to calculate Belgian corporate income tax at 25% (standard) or 20% on the first €100,000 for qualifying SMEs.

Company Details

Taxable Profit (EUR)

€

Company Type

Standard Company — 25% Flat 25% rate applies to all taxable profit

Qualifying SME — 20% / 25% 20% on first €100,000; 25% on profit above that threshold

Enter your taxable profit and click Calculate Tax to see results.

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Summary

This calculator determines the Belgian corporate income tax (CIT) due on a given taxable profit. Belgium levies a flat 25% CIT on all taxable income. Small and medium-sized enterprises (SMEs) that meet specific conditions benefit from a reduced 20% rate on the first €100,000 of taxable profit; any amount above that threshold is taxed at the standard 25% rate. The tool shows the full tax breakdown, after-tax profit, and effective rate for quick planning.

How it works

Enter your company's taxable profit for the tax year.
Select whether your company qualifies as an SME for the reduced rate.
For standard companies, the full 25% rate applies to all taxable profit.
For qualifying SMEs, 20% applies to the first €100,000; 25% applies above that.
Review the tax breakdown, after-tax profit, and effective rate instantly.

Use cases

Estimate annual CIT liability before filing with the Belgian tax authority (FOD Financiën).
Compare tax burden between SME and standard company status.
Model different profit scenarios to plan end-of-year distributions.
Prepare financial projections for investors or lenders.
Assess the value of qualifying for the SME reduced rate.
Verify draft tax assessments for straightforward single-entity companies.

Frequently Asked Questions

Last updated: 2026-06-19 · Reviewed by Nham Vu

Belgium Corporate Tax Calculator

Company Details

SME Rate Brackets

Breakdown

Summary

How it works

Use cases

Frequently Asked Questions

Belgium Corporate Tax Calculator

Use the Belgium Corporate Tax Calculator

Company Details

SME Rate Brackets

Breakdown

Summary

How it works

Use cases

Frequently Asked Questions