Brussels preview


Please note that this is not tax advice, but a general overview of taxes in Belgium. When seeking tax advice please see the Belgian government websites (below) and registered tax-advice professionals who can be found at

Types of Taxes

Belgium has two kinds of direct tax, Corporate Income Tax (ISOC) and Personal Income Tax (IPP), as well as one indirect tax, Value-Added Tax (VAT). The Belgium tax-year begins on 1 January and ends on the 31st of December and taxes must be filed by the end of June the following year. Income tax is deducted by employers from employees' salaries and paid directly to the state.

Personal Income Tax is payable by all people living and w…

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