Facts
- Combined corporate income tax rate
- 25.0 % (2023)
- Top statutory personal income tax rate
- 52.9 % (2022)
- Tax revenue, % of GDP
- 23.0 % (2024)
- Top marginal rate incl. employee social security
- 60.2 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 25.0 % (2023)
- Central CIT rate net of sub-central deduction
- 25.0 % (2023)
- Central CIT rate excluding surtax
- 25.0 % (2023)
- Top marginal income tax rate (PIT only)
- 46.0 % (2022)
- Top rate threshold, × average wage
- 0.99× (2022)
- Average annual wage, US$ PPP
- $73,971 (2022)
- Average annual wage, national currency
- 55,332 (2022)
- Tax revenue level
- 20–25% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 59.4 % (2024)
- Taxes on goods and services, % of value added
- 10.1 % (2024)
- ISO code
- BEL
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 23.0 % |
| 2023 | 22.5 % |
| 2022 | 22.7 % |
| 2021 | 23.1 % |
| 2020 | 21.7 % |
| 2019 | 22.5 % |
| 2018 | 24.0 % |
| 2017 | 23.5 % |
| 2016 | 22.9 % |
| 2015 | 24.4 % |
| 2014 | 26.0 % |
| 2013 | 26.1 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 59.4 % |
| 2023 | 57.2 % |
| 2022 | 57.9 % |
| 2021 | 55.4 % |
| 2020 | 55.2 % |
| 2019 | 54.6 % |
| 2018 | 56.3 % |
| 2017 | 56.1 % |
| 2016 | 54.5 % |
| 2015 | 57.8 % |
| 2014 | 59.6 % |
| 2013 | 59.2 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 10.1 % |
| 2023 | 10.5 % |
| 2022 | 10.5 % |
| 2021 | 11.3 % |
| 2020 | 10.7 % |
| 2019 | 11.3 % |
| 2018 | 11.5 % |
| 2017 | 11.4 % |
| 2016 | 11.5 % |
| 2015 | 11.3 % |
| 2014 | 11.5 % |
| 2013 | 11.7 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 25.0 % |
| 2022 | 25.0 % |
| 2021 | 25.0 % |
| 2020 | 25.0 % |
| 2019 | 29.0 % |
| 2018 | 29.0 % |
| 2017 | 33.0 % |
| 2016 | 33.0 % |
| 2015 | 33.0 % |
| 2014 | 33.0 % |
| 2013 | 33.0 % |
| 2012 | 33.0 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 25.0 % |
| 2022 | 25.0 % |
| 2021 | 25.0 % |
| 2020 | 25.0 % |
| 2019 | 29.6 % |
| 2018 | 29.6 % |
| 2017 | 34.0 % |
| 2016 | 34.0 % |
| 2015 | 34.0 % |
| 2014 | 34.0 % |
| 2013 | 34.0 % |
| 2012 | 34.0 % |
Average annual wage, US$ PPP
| Period | Value |
|---|---|
| 2022 | $73,971 |
| 2021 | $68,506 |
| 2020 | $66,968 |
| 2019 | $65,691 |
| 2018 | $63,587 |
| 2017 | $61,275 |
| 2016 | $59,574 |
| 2015 | $58,099 |
| 2014 | $58,048 |
| 2013 | $57,305 |
| 2012 | $55,813 |
| 2011 | $53,655 |
Year by year · 30
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Belgium 2024 | — | — | 23.0 % |
| Belgium 2023 | 25.0 % | — | 22.5 % |
| Belgium 2022 | 25.0 % | 52.9 % | — |
| Belgium 2021 | 25.0 % | 52.9 % | — |
| Belgium 2020 | 25.0 % | 52.9 % | — |
| Belgium 2019 | 29.6 % | 52.9 % | — |
| Belgium 2018 | 29.6 % | 52.9 % | — |
| Belgium 2017 | 34.0 % | 52.9 % | — |
| Belgium 2016 | 34.0 % | 53.3 % | — |
| Belgium 2015 | 34.0 % | 53.8 % | — |
| Belgium 2014 | 34.0 % | 53.8 % | — |
| Belgium 2013 | 34.0 % | 53.7 % | — |
| Belgium 2012 | 34.0 % | 53.7 % | — |
| Belgium 2011 | 34.0 % | 53.7 % | — |
| Belgium 2010 | 34.0 % | 53.7 % | — |
| Belgium 2009 | 34.0 % | 53.7 % | — |
| Belgium 2008 | 34.0 % | 53.7 % | — |
| Belgium 2007 | 34.0 % | 53.7 % | — |
| Belgium 2006 | 36.0 % | 53.5 % | — |
| Belgium 2005 | 34.0 % | 53.5 % | — |
| Belgium 2004 | 34.0 % | 53.5 % | — |
| Belgium 2003 | 34.0 % | 53.5 % | — |
| Belgium 2002 | 40.2 % | 55.6 % | — |
| Belgium 2001 | 40.2 % | 60.0 % | — |
| Belgium 2000 | 40.2 % | 60.5 % | — |
| Belgium 1999 | — | — | 27.0 % |
| Belgium 1998 | — | — | 27.2 % |
| Belgium 1997 | — | — | 26.6 % |
| Belgium 1996 | — | — | 26.0 % |
| Belgium 1995 | — | — | 25.6 % |