Specific taxes in Belgium 2026: VAT, investment levies, property and gifts

Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad

You already know Belgium taxes salaries hard. The surprises come from everything else: a tax on every stock trade, a levy on large brokerage accounts and regional property rules. This guide covers the specific taxes a mobile professional meets in 2026, what they cost, and where the legal savings sit.

Belgium specific taxes in 2026: the key figures

What changed for 2026

• VAT rate shifts. Since 1 March 2026, hotels and camping are taxed at 12% instead of 6%, and phytopharmaceutical products at 21%. Heat-pump supply and installation get a reduced rate again from 1 January 2026 to 31 December 2030 (PwC Worldwide Tax Summaries, secondary).
• Mandatory B2B e-invoicing. Since 1 January 2026, Belgian VAT payers must send other Belgian businesses structured Peppol BIS e-invoices (law of 6 February 2024). The authorities granted a three-month penalty tolerance for diligent companies only.
• Flemish sole-home rate tightened. For sales agreements from 1 January 2026, only natural persons get the 2% rate. You must also stay registered there for one uninterrupted year, per the Flemish Tax Administration.
• Securities account tax doubled. The Programme Law of 30 May 2026 raised the annual rate from 0.15% to 0.30%, for reference periods ending from 1 June 2026 (PwC, secondary).

Is this guide for you?

Read on if you…

• invoice clients from Belgium and need to know your VAT position;
• hold a brokerage portfolio, savings or a large securities account;
• plan to buy property, make a gift or organise your estate in Belgium.

Probably not your case if you…

• only want income tax brackets, covered in the Belgium tax landscape overview;
• live abroad with no Belgian business, property, accounts or family assets.

Which taxes hit your business beyond income tax?

VAT: 21%, 12%, 6% or exempt

Belgian VAT is 21% on most goods and services. Reduced rates of 12% and 6% cover listed items such as certain food, housing and, since March 2026, hotel stays at 12%. You charge VAT, file returns through FPS Finance and deduct VAT on your own business costs.

Small freelancers can opt for the small enterprise exemption scheme (vrijstellingsregeling / franchise). You invoice without VAT and skip periodic returns, but you lose input VAT recovery. Belgium sets its own domestic turnover threshold; EU rules cap national thresholds at EUR 85,000.

Since 1 January 2025, the EU cross-border SME scheme also lets you use exemptions in other member states. Your total EU turnover must stay at or below EUR 100,000. One prior notification filed in Belgium replaces foreign registrations, and you file one quarterly report.

Cross-border services and reverse charge

B2B services to a business client in another EU country are generally invoiced without Belgian VAT. The client accounts for VAT at home under the reverse charge, meaning the buyer self-assesses the tax. B2C digital services are taxed where the consumer lives, usually declared through the EU One Stop Shop.

E-invoicing since 2026

Here's the catch for small businesses. Even if you are VAT-exempt, B2B invoices between Belgian VAT payers now go through Peppol, an e-invoicing network. Whether an invoice is in scope depends on the issuer, the recipient and the transaction. Set up a Peppol-ready tool before you invoice Belgian clients. Deductible costs for such tools are covered in business expenses in Belgium.

How are your savings and investments taxed?

Withholding tax on dividends and interest

Dividends and most interest bear a flat 30% withholding tax. For income year 2025, the first EUR 859 of dividends is exempt; you claim back the tax withheld on it in your return. The first EUR 1,050 of regulated savings-account interest is exempt, and the excess is taxed at 15% (PwC, secondary). Both amounts are indexed each year.

Founders paying themselves dividends under the VVPRbis regime should note a 2026 change. The Programme Law of 30 May 2026 raised the rate from 15% to 18% for dividends distributed from 1 July 2026, from the third financial year after the contribution onward. See corporate income taxes in Belgium.

Stock-exchange tax on every trade

The tax on stock-exchange transactions (TOB) applies to purchases and sales of securities. The rate runs from 0.12% to 1.32%, depending on the type of security. Belgian brokers withhold it. With a foreign broker, you declare and pay it yourself, a frequently missed obligation.

Annual tax on securities accounts

If a securities account reaches EUR 1 million or more, an annual tax applies. The Programme Law of 30 May 2026 doubled its rate from 0.15% to 0.30%, for reference periods ending from 1 June 2026. Belgian banks withhold it; foreign accounts must be declared by you. The Programme Law of 18 July 2025 added an anti-abuse rule against artificial conversions, such as moving securities into registered form.

What does owning property in Belgium cost in tax?

Registration duties when you buy

Buying existing property triggers regional registration duties (registratiebelasting / droits d'enregistrement), paid by the buyer. New builds carry 21% VAT instead.

In Flanders the general rate is 12% for agreements signed from 2022. For the 2% rate, you may not fully own another home or building plot anywhere. You must register at the address within three years of the deed. The Flemish government intends to move the rate to 3% from 1 January 2027.

In Brussels, check the abatement amount and price ceiling before signing a compromis, the binding sales agreement.

Annual property tax and rent

The onroerende voorheffing / précompte immobilier is charged every year on the indexed cadastral income, a notional rental value whose base has not been updated since 1976. Regional, provincial and communal rates combine to roughly 20% to 50% of that figure. Your commune decides much of the difference.

Rental income is taxed either on that notional value or on actual rent minus a flat cost allowance, depending on the tenant. Professional rent is taxed on the real amount. Foreign property must be declared too.

How much are inheritance and gift taxes, and how do you cut them legally?

Inheritance and gift taxes are regional. The region of the deceased or donor's tax residence decides the rules, not where heirs live. Flanders, Brussels and Wallonia each use progressive scales that rise steeply for distant relatives and non-relatives. Check the current scale with the Flemish Tax Administration or the Brussels tax portal.

Gift tax: the main planning tool

A registered gift of movable assets, such as cash or shares, costs 3% in the direct line and between partners in Flanders and Brussels. Other recipients pay 7%. Once paid, the gifted assets leave your estate at that value. Gifts of real estate follow a separate progressive scale.

Unregistered gifts by bank transfer avoid gift tax on the day. The risk is that the donor dies within the regional look-back period. The gift then falls back into the estate at inheritance tax rates.

Flemish regularisation window

Flanders runs a fiscal regularisation for evaded Flemish inheritance and registration taxes until 31 December 2029. On amounts not yet time-barred, unpaid inheritance tax costs 40% in the direct line and between partners, 75% otherwise. Registration tax costs 25%.

Comparing countries? Malta has no inheritance tax but charges duty on transfers, as our guide to specific taxes in Malta explains. See also specific taxes in Austria.

Common mistakes (and what they cost)

• Using a foreign broker and ignoring the TOB. You owe the tax plus late-payment interest and fines once the account surfaces through automatic exchange.
• Splitting or converting securities to stay under EUR 1 million. The 2025 anti-abuse rule ignores artificial conversions; you pay the 0.30% tax plus penalties.
• Missing the Flemish registration deadline. Not registering at the new home within three years loses the 2% rate. On a EUR 400,000 home, that is EUR 40,000 extra at 12%.
• Making a large bank gift late in life. If the donor dies within the look-back period, the gift is taxed at inheritance rates instead of 3%.
• Ignoring Peppol in 2026. After the tolerance period, non-compliant B2B invoices can trigger VAT penalties, as set out in tax fraud regulations of Belgium.

Frequently asked questions

Does Belgium have a wealth tax in 2026?

No general wealth tax exists. Belgium taxes securities accounts of EUR 1 million or more, at 0.30% a year since mid-2026. The law introducing the 10% capital gains tax on financial assets has been enacted and applies to gains realised from 1 January 2026, according to PwC (secondary). We could not read the published text in the Official Gazette ourselves, so check its exact date and details with FPS Finance before a large sale.

What is the VAT rate in Belgium in 2026?

The standard rate is 21%. Reduced rates of 12% and 6% apply to listed goods and services. Since 1 March 2026, hotels and camping are taxed at 12% instead of 6%. Small businesses can opt for the exemption scheme and invoice without VAT, losing input VAT recovery in return.

How much is registration duty when buying a house in Belgium?

It depends on the region. Flanders charges 12%, or 2% for your sole own home if you meet the conditions. Wallonia charges 12.5%, or 3% for your own home. Brussels charges 12.5%, with an abatement for a qualifying own home. New buildings carry 21% VAT instead of registration duty.

Do I pay tax on my savings account in Belgium?

Interest on a regulated savings account was exempt up to EUR 1,050 per person for income year 2025, and taxed at 15% above that. Other interest, such as on term deposits and bonds, is generally taxed at 30%. Your bank withholds the tax. Foreign accounts must be declared in your return.

How is gift tax calculated in Belgium?

A registered gift of cash or shares costs 3% in the direct line and between partners in Flanders and Brussels, and 7% for others. Real estate gifts follow progressive scales. Unregistered bank gifts avoid tax at the time, but fall back into the estate if the donor dies within the regional look-back period.

Do I pay stock-exchange tax with a foreign broker?

Yes. Belgian residents owe the tax on stock-exchange transactions whether the broker is Belgian or foreign. Rates run from 0.12% to 1.32% per transaction. A Belgian broker withholds it automatically. With a foreign broker, you must declare and pay it yourself within the legal deadline.

Related guides

• Belgium tax landscape overview: every tax on one page
• Capital gains tax in Belgium: the 10% rule since 2026
• Cryptocurrency taxes in Belgium
• Business expenses in Belgium: what you can deduct
• Specific taxes in Malta
• Specific taxes in Austria
• All country tax guides

Sources

• Registration tax: general purchase rate – Flemish Tax Administration
• Reduced rate for a sole own home – Flemish Tax Administration
• Fiscal regularisation – Flemish Tax Administration
• Belgium SME VAT rules – European Commission
• Belgium corporate significant developments (Programme Law of 30 May 2026) – PwC Worldwide Tax Summaries (secondary)
• Belgium corporate other taxes – PwC Worldwide Tax Summaries (secondary)
• Belgium individual other taxes – PwC Worldwide Tax Summaries (secondary)
• Belgian tax reform: indirect taxes and e-invoicing – PwC Belgium (secondary)

This guide is general information, not personalised tax advice. See how we research and review.