Effective tax rates: Corporate tax statistics … expenditure average in Belgium
Belgium: Effective tax rates: Corporate tax statistics … expenditure average was 15.32 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for expenditure based tax incentives - Corporate in Belgium, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Belgium recorded 15.32 Percentage of taxable income for effective tax rates for expenditure based tax incentives - corporate in 2025.
That represents a change of up 0.2% on the previous year and down 20.5% over ten years.
That places Belgium 24th out of 50 countries with data for 2025, putting it in the middle of the range.
Effective tax rates: Corporate tax statistics … expenditure average in Belgium, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | 19.26 Percentage of taxable income | — |
| 2020 | 15.37 Percentage of taxable income | -20.2% |
| 2021 | 15.54 Percentage of taxable income | +1.1% |
| 2022 | 15.31 Percentage of taxable income | -1.5% |
| 2023 | 15.23 Percentage of taxable income | -0.5% |
| 2024 | 15.29 Percentage of taxable income | +0.4% |
| 2025 | 15.32 Percentage of taxable income | +0.2% |
Belgium compared with similar countries
- Belgium's 15.32 Percentage of taxable income is above the median for high income countries, which is 12.71 Percentage of taxable income, 1.2× the median. (40 countries reporting)
- Belgium's 15.32 Percentage of taxable income is above the median for Europe & Central Asia, which is 10.17 Percentage of taxable income, 1.5× the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 19.26 Percentage of taxable income | 19.26 Percentage of taxable income | 19.26 Percentage of taxable income | 1 |
| 2020s | 15.34 Percentage of taxable income | 15.23 Percentage of taxable income | 15.54 Percentage of taxable income | 6 |
Countries ranked near Belgium
- 21 Germany 17.3 Percentage of taxable income compare
- 22 South Africa 17.15 Percentage of taxable income compare
- 23 Netherlands 16.73 Percentage of taxable income compare
- 25 United Kingdom 14.46 Percentage of taxable income compare
- 26 Sweden 13.12 Percentage of taxable income compare
- 27 Austria 12.74 Percentage of taxable income compare
More economy & growth data for Belgium
- Real gdp growth, annual growth rate -37.51 % change on previous year (2024)
- 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)
- SDRs holdings, US dollar, annual growth rate 2.78 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0205 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 1,248 units per person (2025)
- SDRs holdings, SDR, annual growth rate -2.12 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.015 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 911.55 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate 2.2 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Belgium?
- Effective tax rates for expenditure based tax incentives - corporate in Belgium was 15.32 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Belgium?
- The highest recorded value was 19.26 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Belgium?
- The lowest recorded value was 15.23 Percentage of taxable income in 2023.
- How does Belgium rank for effective tax rates for expenditure based tax incentives - corporate?
- Belgium ranks 24th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Belgium?
- Over the last ten years it is down 20.5%. 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 for expenditure based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.