Not a Latitax destination
Belgium
Capital gains on shares were tax-free until 2026; a new 10% capital gains tax now applies to gains accrued from 1 January 2026, on top of a 50% income tax.
Income tax, top rate
Secondary50% + communal tax
Plus communal taxes of 0% to 9% of the federal tax.
Source: PwC Worldwide Tax Summaries - personal income tax rates · checked 2026-09-29Capital gains
Secondary10% (from 2026)
New tax on gains on financial assets accrued from 1 January 2026, above a EUR 10,000 exemption. Earlier gains are grandfathered.
Source: PwC Worldwide Tax Summaries - capital gains tax rates · checked 2026-09-29Corporate
Secondary25%
Source: PwC Worldwide Tax Summaries - corporate income tax rates · checked 2026-09-29Inheritance
UnverifiedUp to ~30% (varies by region)
PwC: rates vary by region, value and relationship. Top direct-line rate reported as 30% in Brussels and Wallonia and 27% in Flanders; not confirmed.
Source: PwC Worldwide Tax Summaries - inheritance and gift tax rates · checked 2026-09-29Wealth tax
Secondary0.15% on securities accounts
Not a net wealth tax: a solidarity tax on securities accounts averaging EUR 1 million or more.
Source: Tax Foundation - Wealth Taxes in Europe, 2026 · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
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