From 1 September 2021 we will receive you in all our offices again, but by appointment only.

Corporate income tax return

Corporate income tax return

  • Is my business subject to corporation tax?

    Yes, if your business:

    • is a company (legal person) from a legal point of view, under Belgian or foreign law,
    • engages in business or transactions of a profit-making nature (in Belgium or abroad),
    • has its registered office or principal place of business in Belgium,
    • is not expressly exempt from corporation tax,
    • is not expressly liable to pay the tax on legal persons.
  • Do I have to register my company for corporation tax with the Federal Public Service Finance?

    Companies under Belgian law: no

    When you set up your company, you register it with the Crossroads Bank for Enterprises (CBE).

    The Federal Public Service Finance (FPS Finance) will generate your company’s tax file automatically on the basis of the information in the CBE.

    FPS Finance will be automatically informed of all changes to your company’s details in the CBE in the same way.

    Companies under foreign law: yes

    Was your company established under foreign law and is its principal establishment or the seat of its management or administration located in Belgium? If so, FPS Finance will not generate a tax file automatically. You will need to contact your competent tax office.

  • How is my business taxed?

    Tax base

    In principle, your business is liable to pay tax on the total amount of its profits, that is to say its net income, including its distributed profits.

    Taxable profit is calculated:

    • on the basis of the accounting income, as shown in the annual accounts filed by your business,
    • then applying tax adjustments
    • and exempting or deducting certain amounts.

    Rate

    The rate is 25 % (from the 2021 tax year onwards and for the tax period starting no earlier than 1 January 2020).

    Certain business sectors (see Article 216 of the CIR 92 [Income Tax Code 1992]) benefit from reduced rates. Different rates apply to certain transactions (see Articles 219 to 219c of the CIR 92).

    Exemption

    Businesses exercising in certain specific categories of business (for example, the voluntary sector, education, personal assistance, etc.) are exempt from corporation tax (and may be subject to tax on legal persons). See Articles 181 and 182 of the CIR 92 for the exact terms and conditions.

  • How often should my business make a company tax return?

    Your business must submit a corporate income tax return once a year, i.e. after the end of the financial year.

    In some cases, a business may not be required to submit a return, or may be required to submit several returns, in one calendar year. This is the case where:

    • a financial year is extended or shortened on an exceptional basis;
    • a company is wound up, irrespective of whether it goes into liquidation, as a result of:
      • a merger;
      • a transaction deemed equivalent to a merger or division;
      • an equivalent corporate transaction under foreign law.
  • How should a company tax return be done?

    You must submit your corporate income tax return electronically via the Biztax application.

    Only if you or your agent does not have the necessary IT resources to meet this obligation may you be exempted from the obligation to submit returns electronically. In such cases, you must submit a signed written statement to your tax office every year. In the statement, you must set out in detail the reasons why you cannot submit your return electronically. If you meet the conditions, your tax office will send you a paper tax return form. This does not extend the deadline for submitting the return.

  • When do I have to submit my corporate income tax return?