Europe · EUR
Belgium
Reviewed 2026-06-21
Top income tax
50%
Self-employed SS
Yes
VAT
21%
Capital gains
10%
Exit tax
Conditional
Nomad visa
No
43
/ 100
Tax efficiency29
Ease to enter57
Ease to exit42
Cost of living59
Internet33
English100
Belgium taxes residents on worldwide income through a steeply progressive system that reaches a 50 percent national top rate, on top of municipal surcharges and one of Europe's highest social security burdens, including a mandatory contribution for the self-employed. From January 2026 a new 10 percent tax applies to capital gains on financial assets above an annual exempt amount, ending the long-standing exemption for private investors. There is no dedicated digital nomad visa, but non-EU founders can operate through a professional card, and an inbound expat regime offers a substantial tax-free allowance for qualifying high earners.
Personal income tax
Income tax structureProgressive
Top income tax rate50%
Entry income tax rate25%
Top rate threshold$53,800
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate13.07%
Employer SS rate27%
Indirect & other taxes
VAT standard rate21%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate30%
Property taxNo
Exit & residency
Exit taxConditional
Exit tax triggerEmigration of a Belgian-resident individual is treated as a deemed realisation of unrealised gains on financial assets under the capital gains tax in force from 2026; no broad general individual exit tax otherwise.
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends30%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameSpecial tax regime for inbound taxpayers and researchers (35% tax-free allowance from 2025/2026)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index72
Internet speed148 Mbps
English proficiencyHigh
Civil liberties95
Sources
- PwC Worldwide Tax Summaries — Belgium Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Belgium Individual Other taxes (VAT, social security, inheritance)
- PwC Worldwide Tax Summaries — Belgium Corporate Taxes on corporate income
- EY Belgium — The new Belgian capital gains tax: what changes in 2026
- IBZ (Belgian Immigration Office) — Professional card for third-country nationals
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.