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Corporate income tax (2018)

Rates (assessment year 2019) (*)

A. Standard rate B. Reduced rates if applicable C. Other rates
29,58% 20,40% for SMEs (first €100.000) Capital gains on shares (25,50%), secret commissions tax (102% - 51%)

(*) Incl. 2% crisis contribution

 

Risk Capital Deduction

Ass. year 2017: 1,131% (small companies: 1,631%)

Ass. year 2018: 0,237% (small companies: 0,737%)

Ass. year 2019: 0,746% (small companies: 1,246%)

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Jos Goubert
Director

Tax Knowledge Dept.
Brussels

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