Corporate income tax

The following are subject to corporate income tax: companies, associations, bodies and establishments that:

  • are a legal entity
  • have their registered office, their main establishment, their head office or administration office in Belgium
  • engage in (a) profit-making operation(s)

Companies that are subject to corporate income tax need to complete a tax return once a year.

You will find detailed information on the tax return for corporate income tax, the calculation and rates, deductions, fiscal advantages, etc. on the FPS Finances website (fr).





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