Effective tax rates - Corporate tax statistics — Effective average in Belgium

Belgium: Effective tax rates - Corporate tax statistics — Effective average was 28.72 Percentage of taxable income in 2025. ▼ Falling

Latest (2025)
28.72 Percentage of taxable income
Change on year
up 1.3%
World rank
24th
of 99 countries
All-time high
34.4 Percentage of taxable income
in 2017
All-time low
25.89 Percentage of taxable income
in 2020
Years of data
9
2017–2025

Effective tax rates - Corporate tax statistics — Effective average in Belgium, 2017–2025

01020302017202120252017: 34.4 Percentage of taxable income2018: 30.1 Percentage of taxable income2019: 30.4 Percentage of taxable income2020: 25.9 Percentage of taxable income2021: 26.2 Percentage of taxable income2022: 27.9 Percentage of taxable income2023: 27.8 Percentage of taxable income2024: 28.4 Percentage of taxable income2025: 28.7 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

In 2025, effective tax rates - corporate tax statistics — effective average in Belgium stood at 28.72 Percentage of taxable income.

That represents a change of up 1.3% on the previous year and down 16.5% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective average in Belgium peaked at 34.4 Percentage of taxable income in 2017 and was at its lowest, 25.89 Percentage of taxable income, in 2020.

That places Belgium 24th out of 99 countries with data for 2025, putting it in the top quarter.

Effective tax rates - Corporate tax statistics — Effective average in Belgium, year by year

Annual values for Effective tax rates - Corporate tax statistics — Effective average tax rate in Belgium, 2017 to 2025.
Year Percentage of taxable income Change
2017 34.4 Percentage of taxable income
2018 30.1 Percentage of taxable income -12.5%
2019 30.38 Percentage of taxable income +0.9%
2020 25.89 Percentage of taxable income -14.8%
2021 26.23 Percentage of taxable income +1.3%
2022 27.94 Percentage of taxable income +6.5%
2023 27.83 Percentage of taxable income -0.4%
2024 28.36 Percentage of taxable income +1.9%
2025 28.72 Percentage of taxable income +1.3%

Averages by decade

DecadeAverage LowestHighest Years
2010s 31.63 Percentage of taxable income 30.1 Percentage of taxable income 34.4 Percentage of taxable income 3
2020s 27.49 Percentage of taxable income 25.89 Percentage of taxable income 28.72 Percentage of taxable income 6

Countries ranked near Belgium

  1. 21 Benin 29.09 Percentage of taxable income compare
  2. 22 Colombia 28.9 Percentage of taxable income compare
  3. 23 Eswatini 28.8 Percentage of taxable income compare
  4. 25 Uruguay 28.37 Percentage of taxable income compare
  5. 26 Portugal 28.28 Percentage of taxable income compare
  6. 27 Indonesia 28.18 Percentage of taxable income compare

See the full ranking of 105 places →

More economy & growth data for Belgium

All data for Belgium →

Frequently asked questions

What is effective tax rates - corporate tax statistics — effective average in Belgium?
Effective tax rates - corporate tax statistics — effective average in Belgium was 28.72 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates - corporate tax statistics — effective average recorded in Belgium?
The highest recorded value was 34.4 Percentage of taxable income in 2017.
What is the lowest effective tax rates - corporate tax statistics — effective average recorded in Belgium?
The lowest recorded value was 25.89 Percentage of taxable income in 2020.
How does Belgium rank for effective tax rates - corporate tax statistics — effective average?
Belgium ranks 24th out of 99 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective average rising or falling in Belgium?
Over the last ten years it is down 16.5%. 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 Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective average in Belgium. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 09 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-average-tax-rate/belgium/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 945 data points, 2017–2025
Last refreshed

This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.