Corporate income tax (CIT) - statutory and targeted small business in Belgium
Belgium: Corporate income tax (CIT) - statutory and targeted small business was 25 Percentage of taxable income in 2026. ▼ Falling
Latest (2026)
25 Percentage of taxable income
Change on year
unchanged
World rank
44th
of 128 countries
All-time high
40.17 Percentage of taxable income
in 2000
All-time low
25 Percentage of taxable income
in 2020
Years of data
27
2000–2026
Corporate income tax (CIT) - statutory and targeted small business in Belgium, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for corporate income tax (cit) - statutory and targeted small business in Belgium is 25 Percentage of taxable income, measured in 2026. That is the lowest value across all 27 years on record.
That represents a change of down 26.4% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Belgium peaked at 40.17 Percentage of taxable income in 2000 and was at its lowest, 25 Percentage of taxable income, in 2020.
Belgium ranks 44th of 128 countries on this measure, in the middle of the range.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Belgium, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 40.17 Percentage of taxable income | — |
| 2001 | 40.17 Percentage of taxable income | +0.0% |
| 2002 | 40.17 Percentage of taxable income | +0.0% |
| 2003 | 33.99 Percentage of taxable income | -15.4% |
| 2004 | 33.99 Percentage of taxable income | +0.0% |
| 2005 | 33.99 Percentage of taxable income | +0.0% |
| 2006 | 35.97 Percentage of taxable income | +5.8% |
| 2007 | 33.99 Percentage of taxable income | -5.5% |
| 2008 | 33.99 Percentage of taxable income | +0.0% |
| 2009 | 33.99 Percentage of taxable income | +0.0% |
| 2010 | 33.99 Percentage of taxable income | +0.0% |
| 2011 | 33.99 Percentage of taxable income | +0.0% |
| 2012 | 33.99 Percentage of taxable income | +0.0% |
| 2013 | 33.99 Percentage of taxable income | +0.0% |
| 2014 | 33.99 Percentage of taxable income | +0.0% |
| 2015 | 33.99 Percentage of taxable income | +0.0% |
| 2016 | 33.99 Percentage of taxable income | +0.0% |
| 2017 | 33.99 Percentage of taxable income | +0.0% |
| 2018 | 29.58 Percentage of taxable income | -13.0% |
| 2019 | 29.58 Percentage of taxable income | +0.0% |
| 2020 | 25 Percentage of taxable income | -15.5% |
| 2021 | 25 Percentage of taxable income | +0.0% |
| 2022 | 25 Percentage of taxable income | +0.0% |
| 2023 | 25 Percentage of taxable income | +0.0% |
| 2024 | 25 Percentage of taxable income | +0.0% |
| 2025 | 25 Percentage of taxable income | +0.0% |
| 2026 | 25 Percentage of taxable income | +0.0% |
Belgium compared with similar countries
- Belgium's 25 Percentage of taxable income is above the median for high income countries, which is 21.5 Percentage of taxable income, 1.2× the median. (60 countries reporting)
- Belgium's 25 Percentage of taxable income is above the median for Europe & Central Asia, which is 19.74 Percentage of taxable income, 1.3× the median. (40 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 36.04 Percentage of taxable income | 33.99 Percentage of taxable income | 40.17 Percentage of taxable income | 10 |
| 2010s | 33.11 Percentage of taxable income | 29.58 Percentage of taxable income | 33.99 Percentage of taxable income | 10 |
| 2020s | 25 Percentage of taxable income | 25 Percentage of taxable income | 25 Percentage of taxable income | 7 |
Countries ranked near Belgium
- 41 Canada 26 Percentage of taxable income compare
- 42 United States of America 25.53 Percentage of taxable income compare
- 43 India 25.17 Percentage of taxable income compare
- 44 Spain 25 Percentage of taxable income compare
- 44 United Kingdom of Great Britain and Northern Ireland 25 Percentage of taxable income compare
- 44 Angola 25 Percentage of taxable income compare
- 44 Antigua and Barbuda 25 Percentage of taxable income compare
- 44 Dominica 25 Percentage of taxable income compare
- 44 Honduras 25 Percentage of taxable income compare
- 44 Mongolia 25 Percentage of taxable income compare
- 44 Panama 25 Percentage of taxable income compare
- 44 Philippines 25 Percentage of taxable income compare
- 44 Seychelles 25 Percentage of taxable income compare
- 44 Sierra Leone 25 Percentage of taxable income compare
- 44 Uruguay 25 Percentage of taxable income compare
- 44 China 25 Percentage of taxable income compare
- 44 Côte d’Ivoire 25 Percentage of taxable income compare
- 44 Djibouti 25 Percentage of taxable income compare
- 44 Jamaica 25 Percentage of taxable income compare
- 44 Liberia 25 Percentage of taxable income compare
- 44 Monaco 25 Percentage of taxable income compare
- 44 Guatemala 25 Percentage of taxable income compare
- 44 Saint Kitts and Nevis 25 Percentage of taxable income compare
More economy & growth data for Belgium
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.04 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.25 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps -19.31 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit -0.0266 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita -1,617 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled -28.79 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 30.39 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit -0.0397 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita -2,411 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 33.22 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Belgium?
- Corporate income tax (cit) - statutory and targeted small business in Belgium was 25 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Belgium?
- The highest recorded value was 40.17 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Belgium?
- The lowest recorded value was 25 Percentage of taxable income in 2020.
- How does Belgium rank for corporate income tax (cit) - statutory and targeted small business?
- Belgium ranks 44th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Belgium?
- Over the last ten years it is down 26.4%. The long-run trend across the full record is falling.
- Where does this Belgium data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.