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As a general rule, expenses incurred by a company in the context of its economic activity are deductible for tax purposes. For certain expenses however, Belgian tax legislation allows no deduction or a partial deduction for tax purposes. This table provides an overview of common expenses that are (partially) disallowed for corporate income tax and VAT for financial year 2026 (and related tax year 2027).

In early April, the tax authorities published an additional extension through Sept. 30, 2026 for filing the first-ever QDMTT and IIR returns under the Pillar II legislation.

As of May 1, 2026, a new withholding obligation will apply to clients and contractors who have work carried out in the construction or cleaning sector.

Under certain conditions, employees and company managers can receive, through their employer/company, a "tax-free" maximum flat rate per kWh regarding the reimbursement of electricity costs for charging the company car (electric or plug-in-hybrid) at home. CREG rates are determined and published quarterly and by region.

With the new capital gains tax (formerly called "solidarity contribution") of 10% on financial assets, Belgium can also count itself among the countries that tax capital gains. However, different rules apply to model investors versus shareholders with a substantial interest of at least 20% in a company.

With the new capital gains tax (formerly called "solidarity contribution") of 10% on financial assets, Belgium can also count itself among the countries that tax capital gains. This new capital gains tax does not only target individuals subject to personal income tax. Certain non-profit institutions subject to the legal entities tax also fall within the scope of the new regulation. This capital gains tax is in addition to the annual patrimony tax.