BRUSSELS ACCOUNTANTS

 

Belgian individual income tax rates after deduction of expenses and other fiscal benefits (income year 2007):

 

25 % : 0 – 7 420 EUR

30 % : 7 420 – 10 570 EUR

40 % : 10 570 – 17 610 EUR

45 % : 17 610 – 32 270 EUR

50 % : Au-delà de 32 270 EUR

 

Belgian social security contributions 2008 (based on income self-employment 2005):

 

income 2005 : < 10.5000 EUR :  650 EUR / quarter

income 2005 : 15.000 EUR : 915 EUR / quarter

income 2005 : 25.000 EUR : 1.525 EUR / quarter

income 2005 : 40.000 EUR : 2.450 EUR / quarter

income 2005 : 55.000 EUR : 3.155 EUR / quarter

income 2005 > 75.000 EUR : 3.650 EUR / quarter

Starters 2008 : first full year 20,5%, second year 21%, third year: 21,5%

Starters 2008 : minimum legal contribution social security: 605 EUR / quarter

 

Belgian corporate income tax rates on profit (after deduction of expenses and other fiscal benefits  -income year 2007):

 

Normal rate: 33%

 

Reduced rates:

24,25 % : 0 – 25 000 EUR

31,00 % : 25 000 – 90 000 EUR

34,50 % : 90 000 – 322 500 EUR