| Corporation Tax on Income and Gains* |
|
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|
|
|
|
|
| Basic rate |
33.99% |
|
| Patent Income effective basic rate |
6.80% |
|
|
|
|
|
| Progressive rates where income < €322,500:** |
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|
|
|
| Income up to €25,000 |
|
24.98% |
|
| €25,001 to €90,000 |
|
31.93% |
|
| €90,001 to €322,500 |
|
35.54% |
|
|
|
|
|
| *All rates include the 3% Austerity Surcharge ** Restrictions apply regarding ownership, activity etc. |
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| Value Added Tax |
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|
|
|
|
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| Standard Rate |
|
21% |
|
| Reduced Rate |
|
12% |
|
| Super Reduced Rate |
|
6% |
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| Annual Property Cadastral Tax |
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|
|
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| As Percentage of Cadastral Income: |
|
|
| Brussels and Walloon regions |
1.25% |
|
| Flemish region |
|
2.50% |
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|
|
|
|
|
|
|
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| Property Transfer Tax (based on sales price) |
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|
|
|
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| Brussels Region |
|
12.50% |
* |
| Walloon Region |
|
12.50% |
|
| Flemish Region |
|
10% |
* |
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|
|
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| *Allowances available where sole property owned |
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| Stamp Duty on Shares and Securities |
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|
|
|
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| 0.17% up to a maximum of €500 |
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| Withholding Rates (Non-Treaty) |
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|
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| Dividends |
|
25% |
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| Interest |
|
15% |
|
| Royalties |
|
15% |
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