Belgium
BEL·Europe
Official Tax Sources
Unique / Country-Specific Tax
Fairness Tax (abolished 2019); regional surcharges
Source: finances.belgium.beNotes
SPF Finances
Regional Tax Variations (3)
Brussels Capital Region
Urban premium surcharges; regional investment grants
Regional PIT surcharge; corporate surcharge; housing grants
Bruxelles Fiscalité
Flanders (Vlaanderen)
Inheritance tax max 27% (vs 30% Wallonia); reduced registration tax
Erfbelasting max 27%; lower property transfer; Vlaamse Belastingdienst
Vlaamse Belastingdienst
Wallonia
Droits de succession up to 30%; SRIW investment aid
Higher succ. tax up to 30%; SPW Finances; SRIW grants
SPW Finances; heavier fiscal burden
| State / Province | Type of Variation | Key Local Tax | Notes |
|---|---|---|---|
| Brussels Capital Region | Regional PIT surcharge; corporate surcharge; housing grants | Urban premium surcharges; regional investment grants | Bruxelles Fiscalité |
| Flanders (Vlaanderen) | Erfbelasting max 27%; lower property transfer; Vlaamse Belastingdienst | Inheritance tax max 27% (vs 30% Wallonia); reduced registration tax | Vlaamse Belastingdienst |
| Wallonia | Higher succ. tax up to 30%; SPW Finances; SRIW grants | Droits de succession up to 30%; SRIW investment aid | SPW Finances; heavier fiscal burden |