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Belgium: Personal Taxation


An individual is considered a resident for tax purposes in Belgium if they have their principal home or primary assets in the country. Non-residents are still liable for income taxes, real estate taxes, and capital gains taxes.

Income taxes in Belgium can range from between 25% and 50%, although there is also an additional municipal (commune) tax of up to 9%. Dividends are subject to withholding tax at a rate of 21% or 25%, while interest is subject to a rate of 21%, and royalties are subject to a rate of 15%.



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