Belgium Private limited company (SRL/BV) tax calculator 2026

Q: Who can use the reduced 20% corporate rate in Belgium?

The reduced 20% rate on the first €100,000 of profit is available only to companies that qualify as small under the legal conditions (including a minimum director-remuneration requirement). Companies that do not qualify are taxed at the flat 25%.

Built by Luigi R., BizTaxCalc, using official Belgium rates. Tax year 2026, updated 5 August 2026.

In brief.

A Belgian private limited company (SRL/BV) pays corporate income tax (ISOC) at 25% on its profits in 2026. Qualifying small companies get a reduced 20% rate on the first €100,000 of taxable profit. Distributed dividends face a 30% withholding tax, reduced to 15% under the VVPRbis regime.

This calculator estimates the Belgian corporate income tax (ISOC/vennootschapsbelasting) due by a private limited company (SRL/BV), and the withholding tax on any dividends it distributes to shareholders.

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Legal form

Tax year

The year whose rates apply (they change with each Budget Law). Enter that year's revenue.

Revenue / fees for the year (€)

Activity (ATECO profitability coefficient)

Documented expenses for the year (€)

Pension fund (contributions)

35% contribution reduction (flat-rate artisans/traders)

Activity category

Activity type (coefficient)

Flat-rate income tax payment (option)

ACRE: 50% contribution cut (1st year)

Start-up: first 5 years (reduced 5% rate)

First year of activity (contributions not yet paid → not deductible)

Pre-tax profit

Distribute profits as dividends

Result

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Belgium Private limited company (SRL/BV) tax rates 2026

Belgium Private limited company (SRL/BV) tax rates 2026 (official rates, national level)
Band or item	Rate
Corporate tax: Up to €100,000	20%
Corporate tax: Over €100,000	25%
Dividend tax (on distribution)	30%

Source: taxsummaries.pwc.com

How is corporate tax calculated for a Belgian SRL/BV?

A Belgian SRL/BV is taxed on its net taxable profit under the corporate income tax regime known as ISOC (impôt des sociétés / vennootschapsbelasting). The standard rate in 2026 is 25%, applied to worldwide profit after deductible business expenses, depreciation and allowable adjustments.

Small companies that meet the qualifying conditions benefit from a reduced rate of 20% on the first €100,000 of taxable profit. Profit above €100,000 is taxed at the standard 25%. The reduced band is only available where the company satisfies the legal conditions for a small company (including, among others, a minimum director-remuneration requirement), so many companies default to a flat 25%.

Dividend withholding tax and the VVPRbis regime

Corporate tax is charged at the company level. When after-tax profit is distributed to shareholders as a dividend, a separate withholding tax of 30% normally applies before the money reaches the shareholder.

Under the VVPRbis regime, dividends on new shares issued in cash by a small company can be taxed at a reduced withholding rate of 15%, provided the holding-period and other conditions are met. This makes the combined company-plus-shareholder tax burden materially lower for qualifying small businesses than the standard 30% withholding.

A worked example

Suppose a qualifying small SRL/BV has €150,000 of taxable profit in 2026.

First €100,000 at 20% = €20,000
Remaining €50,000 at 25% = €12,500
Total ISOC = €32,500 (an effective rate of about 21.7%)

That leaves €117,500 of after-tax profit. If the company distributes €100,000 as a dividend, the withholding tax is:

Standard rate: 30% × €100,000 = €30,000, leaving €70,000 net to shareholders.
VVPRbis rate: 15% × €100,000 = €15,000, leaving €85,000 net.

A company that does not qualify for the reduced band would instead pay 25% on the full €150,000 = €37,500 in corporate tax.

Frequently asked questions

What is the corporate tax rate for a Belgian SRL/BV in 2026?

The standard corporate income tax (ISOC) rate for a Belgian SRL/BV is 25% on taxable profit. Qualifying small companies pay a reduced 20% on the first €100,000 of profit.

How much tax does a small Belgian company pay on €100,000 profit?

A qualifying small SRL/BV pays the reduced 20% rate on the first €100,000, so tax on exactly €100,000 of profit is €20,000. A non-qualifying company pays 25%, or €25,000.

What is the dividend withholding tax in Belgium?

Dividends distributed by an SRL/BV are normally subject to a 30% withholding tax. Under the VVPRbis regime for qualifying new shares, the rate falls to 15%.

What is the VVPRbis rate for Belgian dividends?

VVPRbis allows dividends on qualifying newly issued cash shares of a small company to be taxed at a reduced withholding rate of 15% instead of the standard 30%, subject to holding-period conditions.

Who can use the reduced 20% corporate rate in Belgium?

The reduced 20% rate on the first €100,000 of profit is available only to companies that qualify as small under the legal conditions (including a minimum director-remuneration requirement). Companies that do not qualify are taxed at the flat 25%.

How much tax on €150,000 of company profit in Belgium?

For a qualifying small SRL/BV: 20% on the first €100,000 (€20,000) plus 25% on the remaining €50,000 (€12,500) equals €32,500. A non-qualifying company pays 25% on the full amount, or €37,500.

Official sources

FPS Finance — Corporate & personal income tax