2026 tax reform: what changes for Belgian companies

A major tax reform for Belgian companies

The federal tax reform, announced late 2025, is gradually taking effect from tax year 2027 (2026 income). It represents the most significant change in the Belgian tax landscape since the 2018 corporate tax reform.

Key changes for corporate tax

• Reduced SME rate — The 20% rate on the first €100,000 bracket is maintained, but the minimum director's remuneration rises from €45,000 to €50,000.
• Investment deduction — The base rate increases from 8% to 10% for digitalization and ecological transition investments.
• Capital gains on shares — Capital gains on shares held less than 3 years will now be taxed at 15%.
• Notional interest deduction — The regime is simplified with a minimum rate of 0.5%.

Impact on sole traders

• Tax-free allowance raised to €10,500
• Number of tax brackets reduced from 4 to 3
• New tax credit for digital investments by sole traders

VAT: targeted adjustments

The VAT exemption threshold rises from €25,000 to €35,000 turnover. The reduced 6% rate is extended to energy renovation services for buildings under 15 years old.

Preparing your 2026 return

An AI agent specialized in Belgian taxation can simulate the impact of these changes on your specific situation and recommend the most relevant optimizations.