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

Belgium: Effective tax rates - Corporate tax statistics — Effective marginal was 70.42 Percentage of taxable income in 2025. ▲ Rising

Latest (2025)
70.42 Percentage of taxable income
Change on year
up 1.9%
World rank
16th
of 99 countries
All-time high
70.57 Percentage of taxable income
in 2022
All-time low
39.53 Percentage of taxable income
in 2020
Years of data
9
2017–2025

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

0204060802017202120252017: 54 Percentage of taxable income2018: 45.4 Percentage of taxable income2019: 47.7 Percentage of taxable income2020: 39.5 Percentage of taxable income2021: 42.8 Percentage of taxable income2022: 70.6 Percentage of taxable income2023: 62.9 Percentage of taxable income2024: 69.1 Percentage of taxable income2025: 70.4 Percentage of taxable income

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

Analysis

Belgium recorded 70.42 Percentage of taxable income for effective tax rates - corporate tax statistics — effective marginal in 2025.

Compared with earlier readings it is up 1.9% on the previous year and up 30.4% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective marginal in Belgium peaked at 70.57 Percentage of taxable income in 2022 and was at its lowest, 39.53 Percentage of taxable income, in 2020.

Belgium ranks 16th of 99 countries on this measure, in the top quarter.

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

Annual values for Effective tax rates - Corporate tax statistics — Effective marginal tax rate in Belgium, 2017 to 2025.
Year Percentage of taxable income Change
2017 54.02 Percentage of taxable income
2018 45.36 Percentage of taxable income -16.0%
2019 47.68 Percentage of taxable income +5.1%
2020 39.53 Percentage of taxable income -17.1%
2021 42.82 Percentage of taxable income +8.3%
2022 70.57 Percentage of taxable income +64.8%
2023 62.93 Percentage of taxable income -10.8%
2024 69.08 Percentage of taxable income +9.8%
2025 70.42 Percentage of taxable income +1.9%

Averages by decade

DecadeAverage LowestHighest Years
2010s 49.02 Percentage of taxable income 45.36 Percentage of taxable income 54.02 Percentage of taxable income 3
2020s 59.22 Percentage of taxable income 39.53 Percentage of taxable income 70.57 Percentage of taxable income 6

Countries ranked near Belgium

  1. 13 Angola 78.02 Percentage of taxable income compare
  2. 14 Finland 71.74 Percentage of taxable income compare
  3. 15 Austria 71.66 Percentage of taxable income compare
  4. 17 Liberia 66.4 Percentage of taxable income compare
  5. 18 Australia 65.83 Percentage of taxable income compare
  6. 19 Azerbaijan 63.92 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 marginal in Belgium?
Effective tax rates - corporate tax statistics — effective marginal in Belgium was 70.42 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 marginal recorded in Belgium?
The highest recorded value was 70.57 Percentage of taxable income in 2022.
What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in Belgium?
The lowest recorded value was 39.53 Percentage of taxable income in 2020.
How does Belgium rank for effective tax rates - corporate tax statistics — effective marginal?
Belgium ranks 16th out of 99 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective marginal rising or falling in Belgium?
Over the last ten years it is up 30.4%. The long-run trend across the full record is rising.
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 marginal tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective marginal in Belgium. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 13 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-marginal-tax-rate/belgium/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective marginal 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, 936 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.