The 10% tax on gains on financial assets has applied since 2026, with a EUR 10,000 exemption
The law of April 6, 2026 was published in the Moniteur belge on April 21, 2026: gains on financial assets are taxed at 10% from January 1, 2026, with withholding at source from June 1, 2026; the tax-free amount is EUR 10,000 a year, indexed, and up to EUR 1,000 of the unused part can be carried forward each year (up to EUR 15,000). The 30% tax on interest and dividends has not changed.
What this changes in the calculation
Nothing; fund 10%, deposits and bonds 30%, matching.
- Source
- EY Belgium
- Status
- verified
- Published