Statutory corporate income tax rate in Belgium

Belgium: Statutory corporate income tax rate was 29.6% in 2018. ▼ Falling

Latest (2018)
29.6%
Change on year
down 13.0%
World rank
21st
of 93 countries
All-time high
40.2%
in 2000
All-time low
29.6%
in 2018
Years of data
19
2000–2018

Statutory corporate income tax rate in Belgium, 2000–2018

0102030402000200920182000: 40.2 %2001: 40.2 %2002: 40.2 %2003: 34 %2004: 34 %2005: 34 %2006: 36 %2007: 34 %2008: 34 %2009: 34 %2010: 34 %2011: 34 %2012: 34 %2013: 34 %2014: 34 %2015: 34 %2016: 34 %2017: 34 %2018: 29.6 %

Source: OECD (2019) – processed by Our World in Data. Measured in %.

Analysis

Belgium recorded 29.6% for statutory corporate income tax rate in 2018. That is the lowest value across all 19 years on record.

The figure is down 13.0% on the previous year and down 13.0% over ten years.

Over the whole period, statutory corporate income tax rate in Belgium peaked at 40.2% in 2000 and was at its lowest, 29.6%, in 2018.

That places Belgium 21st out of 93 countries with data for 2018, putting it in the top quarter.

The long-run direction has been consistently falling across the 19 years of available data.

Statutory corporate income tax rate in Belgium, year by year

Annual values for Statutory corporate income tax rate in Belgium, 2000 to 2018.
Year % Change
2000 40.2%
2001 40.2% +0.0%
2002 40.2% +0.0%
2003 34.0% -15.4%
2004 34.0% +0.0%
2005 34.0% +0.0%
2006 36.0% +5.8%
2007 34.0% -5.5%
2008 34.0% +0.0%
2009 34.0% +0.0%
2010 34.0% +0.0%
2011 34.0% +0.0%
2012 34.0% +0.0%
2013 34.0% +0.0%
2014 34.0% +0.0%
2015 34.0% +0.0%
2016 34.0% +0.0%
2017 34.0% +0.0%
2018 29.6% -13.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 36.0% 34.0% 40.2% 10
2010s 33.5% 29.6% 34.0% 9

Countries ranked near Belgium

  1. 19 Germany 29.8% compare
  2. 20 Japan 29.7% compare
  3. 22 Peru 29.5% compare
  4. 23 Greece 29.0% compare
  5. 24 New Zealand 28.0% compare
  6. 24 South Africa 28.0% compare

See the full ranking of 93 places →

More economy & growth data for Belgium

All data for Belgium →

Frequently asked questions

What is statutory corporate income tax rate in Belgium?
Statutory corporate income tax rate in Belgium was 29.6% in 2018, according to OECD (2019) – processed by Our World in Data.
What is the highest statutory corporate income tax rate recorded in Belgium?
The highest recorded value was 40.2% in 2000.
What is the lowest statutory corporate income tax rate recorded in Belgium?
The lowest recorded value was 29.6% in 2018.
How does Belgium rank for statutory corporate income tax rate?
Belgium ranks 21st out of 93 countries with data for 2018.
Is statutory corporate income tax rate rising or falling in Belgium?
Over the last ten years it is down 13.0%. The long-run trend across the full record is falling.
Where does this Belgium data come from?
The figures come from OECD (2019) – processed by Our World in Data, published as part of Statutory corporate income tax rate. Statizoid updates them automatically from the source API.

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Statutory corporate income tax rate in Belgium. Statizoid, drawing on OECD (2019) – processed by Our World in Data. Retrieved 29 August 2026, from https://economy.statizoid.com/stat/statutory-corporate-income-tax-rate/belgium/

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About this data

Indicator
Statutory corporate income tax rate
Unit
%
Source
OECD (2019) – processed by Our World in Data
Licence
CC BY 4.0 (Our World in Data)
Coverage
93 places, 1,767 data points, 2000–2018
Last refreshed

Estimates correspond to the combined rates for central and sub-central government levels (i.e. central government corporate tax rate, less deductions for sub-national taxes, plus sub-central corporate tax rate). Figures correspond to the standard rate that is not targeted at particular industries or income types. The top marginal rate is reported if the corporate tax system is progressive.