Belgium

Paying Taxes in

Belgium

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 1 online filing 40 varies gross salaries or 108% of gross salaries 50.4
Corporate income tax 1 online filing 20 34.0% taxable profits 5.2
Fuel tax 1 0.9
Property tax 1 fixed fee (EUR 9,000) cadastral revenue 0.5
Tax on interest 0 15.0% interest income 0.4 included in other taxes
Transport tax 1 fixed fee (EUR 1,500) 0.1
Provincial tax 1 fixed fee (EUR 750) 0
Municipal tax 1 fixed fee (EUR 750) 0
Regional tax 1 fixed fee (EUR 600) 0
Value added tax (VAT) 1 online filing 96 21.0% value added not included
Employer holiday social security contributions 1 online filing varies 108% of gross salaries
Stamp duty 1 EUR 7.5 per page small amount
Totals: 11 156 57.3
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