Effective tax rates for expenditure based tax incentives - Corporate in Belgium
Belgium: Effective tax rates for expenditure based tax incentives - Corporate 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 for expenditure based tax incentives - Corporate 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 of Great Britain and Northern Ireland 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
- 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 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.