Setting up and running a company in Belgium: 2026 guide

20 %

corporate income tax on the first €100,000 (small companies, under conditions)

25 %

standard corporate income tax rate

51 000 €

director's minimum remuneration for the reduced rate (from tax year 2027)

1. Why switch to a company?

The benefits

Your private assets are protected (limited liability)
Corporate income tax of 20% or 25% instead of rates of up to 50%
Combination of salary, dividends and benefits
Easier to bring in partners or investors
A more professional image

The constraints

Notarial deed and financial plan at incorporation
Double-entry bookkeeping
Public annual accounts to file every year
Annual company contribution
More formalities (general meeting, UBO register…)

The most common form is the SRL (private limited company, BV in Dutch). To compare all forms, read our comparison of company forms.

2. Setting up an SRL, step by step

Choose the form and draw up the financial plan. It is mandatory and must show that the company has sufficient resources for at least two years of activity.
Open an account in the name of the company in formation and pay in the cash contributions.
Sign the deed of incorporation at the notary's, with the company's articles of association.
Filing with the court registry and publication in the Belgian Official Gazette, handled by the notary. The company receives its company number.
Activate the VAT number and register the activities with a business counter.
Register the director(s) with a social insurance fund, and the company itself for the annual contribution.
Record the beneficial owners in the UBO register within one month of incorporation.

With our turnkey incorporation package at €2,500 excl. VAT, we take care of everything, notary fees included.

3. Company taxation

Item	Rule in 2026
Corporate income tax, standard rate	25 %
Reduced rate (small companies)	20% on the first €100,000 of profit
Director's remuneration condition	€45,000 for tax year 2026, then €51,000 from tax year 2027 (with exceptions)
Flat-rate benefits in kind	maximum 20% of the director's remuneration to keep the reduced rate
Dividends, standard withholding tax	30 %
VVPRbis dividends	18% from the 3rd financial year after the contribution (since 1 July 2026)

The key is to find the right balance between the remuneration you pay yourself (taxed under personal income tax) and the profit left in the company (taxed at 20% or 25%). We run this simulation with you every year.

Watch out for disallowed expenses: some costs are only partly deductible (restaurants, receptions, cars…). See the 2026 DNA table · Company car BIK and DNA calculator

4. The director's status

A company's director or manager is in principle self-employed: they join a social insurance fund and pay social contributions calculated on their remuneration (same rates as for a self-employed sole trader). Their remuneration is taxed under personal income tax and reported on a tax form issued by the company.

The company also pays a flat-rate annual contribution. A reform provides for a four-band scale for 2026 based on the balance sheet total, with an amount of €393.11 for most small companies; this scale is still being adopted.

5. Yearly obligations

Every month or quarterVAT returns and e-invoicing via Peppol

Within 6 months of year-endGeneral meeting approving the annual accounts

No later than 7 months after year-endFiling of the annual accounts with the National Bank of Belgium

Every yearCorporate income tax return, director's tax forms, VAT client listing and UBO register confirmation

These deadlines are monitored by the firm: you don't have to remember them.

6. How much does it cost?

At LSG Accounting: €2,500 excl. VAT for turnkey incorporation (financial plan, notary fees, CBE and VAT), then accounting from €180 excl. VAT per month. See pricing

Torn between self-employed and company? Take our free questionnaire or read the self-employed guide.

General information, situation as at 28 October 2026. It does not replace advice tailored to your situation.

Setting up and running a company in Belgium: the 2026 guide