Taxation
Investment Deduction in Belgium: 2026 Guide
Investment deduction in Belgium: standard rate 10%, thematic 40%, digital 20%. Eligible assets, conditions and unlimited carry-forward for SMEs and self-employed.
13 juillet 20268 min
VAT, corporate income tax, accounting obligations and tax optimisation for Belgian entrepreneurs.
5 articles
Investment deduction in Belgium: standard rate 10%, thematic 40%, digital 20%. Eligible assets, conditions and unlimited carry-forward for SMEs and self-employed.
Withholding tax on SRL dividends in Belgium: standard rate 30%, VVPRbis regime at 18%, liquidation reserve and reporting obligations for managers and shareholders.
Deductible expenses for a Belgian SRL: business meals at 69%, cars, home office and the reduced CIT rate. What qualifies as a cost and under what condition.
Corporate income tax in Belgium: standard rate 25%, SME reduced rate of 20%, taxable base and quarterly advance payments explained for your SRL or SA.
VAT for the self-employed in Belgium: who is subject, franchise threshold €25,000, four VAT rates, registration via MyMinfin and Intervat for declarations.