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Annex

TABLE OF TARIFFS

I. LAND-TAX (TAX ON INCOME FROM LANDED PROPERTY)

Seven per cent of cadastral income, plus additional centimes levied on behalf of the provinces and communes at varying rates according to the localities.

II. TAX ON INCOME FROM PERSONAL PROPERTY1

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A. Income of Belgian Origin

                       
Percentage rate of tax 
1. Income from shares in commercial or non-commercial companies and partnerships having their head office or principal administrative establishment2 in Belgium, except as provided in No. 11 below3  22 
2. Income from bonds or other debts incurred by the companies or partnerships mentioned in No. 1, except as provided in No. 13 below3  15 
3. Income from debts4 incurred by individuals or companies and partnerships other than those mentioned above  15 
4. Income from deposits4 other than those specified under Nos. 8 to 11 below  15 
5. Income from the rent, lease, use or concession of all personal property (but see, as regards hunting and fishing rights, letter D below)  15 
6. Income from capital invested in companies, other than share companies, by sleeping partners  105 
7. Income from bonds issued by the Belgian State, the provinces, communes and other public bodies1 and from debts incurred by them 
8. Income from deposits with the Caisse générale d’Epargne et de Retraite and the Caisse des Dépôts et Consignations
9. Income from deposits with other public savings banks2 3 
10. Income from loans granted after July 1st, 1932, to agricultural or commercial enterprises which have their seat in Belgium, provided it is shown that such loans were specially intended to provide employment4 
11. Income from deposits with private savings banks satisfying certain conditions 2 3 5 
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B. Income of Foreign Origin or Income assimilated there$$$to

       
12. Income from shares, referred to in No. 1, in a proportion corresponding to profits earned and taxed abroad6 
13. Income of foreign origin other than that mentioned above (income from foreign shares or bonds, foreign State funds, foreign debts, foreign deposits, real estate situated abroad, etc.) 
14. Income from bonds issued abroad for the needs of foreign establishments7 
15. Income from sums of money deposited in Belgium by individuals or legal entities having no domicile, residence or establishment in the country8 
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C. Income other than Annual Income

16. Premiums of prizes of national public funds:

           
Percentage rate of tax 
Not exceeding 25,000 francs 
Not exceeding 50,000 francs 
Not exceeding 100,000 francs 
Not exceeding 150,000 francs 
Exceeding 150,000 francs  10 

D. Special Tax assimilated to Personal Property Tax, deducted at Source

 
17. Yield from lease of hunting and fishing rights1  10 
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III. PROFESSIONAL TAX (TAX ON INCOME FROM TRADE AND PROFESSIONS)

                         
Income2 (in francs)  Percentage applicable to the total amount of income$$$2  Amount of the tax corresponding to the income equal to the first figure of the “Income” column (in francs)3 
1. Not exceeding 50,0004 
2. Exceeding 50,000: 
From: 
50,000 to 60,000  5.0  2,500 
60,000 to 70,000  5.5  3,300 
70,000 to 90,000  6.0  4,200 
90,000 to 110,000  6.5  5,850 
110,000 to 130,000  7.0  7,700 
130,000 to 150,000  7.5  9,750 
150,000 to 175,000  8.0  12,000 
175,000 to 200,000  8.5  14,875 
200,000 and upwards  9.0 
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IV. COMPLEMENTARY PERSONAL TAX

                                 
Taxable basis1 (in francs)  Percentage applicable to the total amount of the taxable basis  Amount of tax corresponding to the income equal to the first figure of the “Taxable basis” column (in francs) 
1. Not exceeding 15,000  nil  Nil 
2. From 15,000 to 25,000  150 
25,000 to 50,000  1.5  250 
50,000 to 75,000  625 
75,000 to 100,000  2.5  1,125 
100,000 to 125,000  1,750 
125,000 to 150,000  2,500 
150,000 to 175,000  3,500 
175,000 to 200,000  4,750 
200,000 to 225,000  6,250 
225,000 to 250,000  10  8,250 
250,000 to 275,000  12  10,750 
275,000 to 300,000  14  13,750 
300,000 to 325,000  16  17,250 
325,000 to 350,000  18  21,250 
350,000 and over  20  25,750 
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