Professional tax is levied on the total annual income of each taxpayer or, for periods of less or more than one year, on any proportionately equivalent sum.

It is not due when the taxable income is below the following minima:

4,800 francs in communes with fewer than 5,000 inhabitants;

5,600 francs in communes with from 5,000 to 30,000 inhabitants;

7,200 francs in communes with 30,000 or more inhabitants.

The commune taken into consideration is either that in which the calling is exercised or that in which the taxpayer is domiciled or resident, whichever he prefers.

The above minima are increased to take account of a taxpayer’s dependents.1


In the case of taxpayers whose professional income does not amount to 50,000 francs, the tax varies from 12 francs to 2,256 francs, according to the size of the income and on a sliding scale fixed by Royal Decree according to the class of commune.2


In the case of taxpayers with a professional income of 50,000 francs or more, the tax is computed on the following scale1:

Net income of:  Percentage of tax 
50,000 and less than 60,000  5. 
60,000 and less than 70,000  5.5 
70,000 and less than 90,000 
90,000 and less than 110,000  6.5 
110,000 and less than 130,000 
130,000 and less than 150,000  7.5 
150,000 and less than 175,000 
175,000 and less than 200,000  8.5 
200,000 and over 


On the tax thus computed, reductions are granted in respect of family charges.2


In the case of industrial, commercial and agricultural profits exceeding 50,000 francs net, the professional tax is increased by one-tenth, with a minimum increase of 18 francs.

When these profits are between two-thirds of the exempted minimum and the minimum mentioned above, tax is collected at a flat rate between 10 and 25 francs on a scale fixed by Royal Decree.3


By way of exceptions to the above rates, the tax is uniformly fixed at:


Nevertheless, as regards directors, etc., who actually exercise, by election or appointment, real and permanent functions in the same company, the ordinary regime of the law remains applicable to all fixed or determinable remuneration paid to them by the said company, in so far as this remuneration exceeds the fees paid to their colleagues not vested with special functions. The part so subject to the ordinary regime of the law may not exceed for each taxpayer and company either 100 per cent of the net profit on which the statutory percentages have been computed or 100,000 francs if the application of the said percentages gives an amount less than 100,000 francs.

If all the directors, as well as those officers who can be assimilated to directors, exercise special functions in the same company, that part of the remuneration susceptible to the regime of ordinary law may not exceed for each taxpayer and company either 0.75 per cent of the above-mentioned net profit, or 75,000 francs if the application of the said percentages gives an amount less than 75,000 francs.

The remuneration is reckoned at its gross amount — i.e., without deduction of the amount allowable as actual or estimated professional expenses.

The possible exception of the 100 “additional centimes” may not be granted in connection with more than two companies to be designated by the interested parties in their annual returns.

The withholding of the tax, and the “additional centimes” connected therewith, at the source is regulated by Royal Decree.5


The tax, computed according to the ordinary scales, is reduced to one-fourth for that part of the taxable income which is earned and taxed abroad.

The provinces and communes are allowed to levy “additional centimes” tax on the professional tax on industrial, commercial, agricultural and similar profits and on profits from the liberal professions, functions or offices realised in Belgium; these “additional centimes” may not be added to the tax on profits earned and taxed abroad or in the Belgian Congo.

The communes only may levy a special tax on wages, salaries and pensions.

No provincial or communal tax may be levied upon the fees of directors, auditors, liquidators, etc., of share companies already liable to the 100 “additional centimes” imposed in favour of the State.1