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Generic Tax Name Income tax on legal persons
Tax name in the national language ImpĂ´t des personnes morales / Rechtspersonenbelasting
Tax name in English Legal entities income tax (LEIT)
Member State BE-Belgium
Tax in force since 1962/11/20
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Income Tax Code, articles 220 to 226.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Sometimes also the local instances. The share of the local authorities is related to the withholding tax on real estate.

Geographical Scope

Territory of Belgium.


Three categories of bodies are liable to legal entities income tax:

  • the State, Communities, Regions, provinces, "polders and wateringen", agglomerations, federations of municipalities, municipalities, public social assistance centres and public clerical institutions (authorities managing church property);
  • certain institutions designated by name: National Delcredere Office (= national export credit insurance office), the “Société régionale wallonne de transport public de personnes” (Walloon public transport company), the “Vlaamse Vervoermaatschappij” (Flemish public transport company), the “Société des transports intercommunaux de Bruxelles - Maatschappij voor het Intercommunaal Vervoer te Brussel” (Brussels public transport company) (*), etc.;
  • companies and associations, particularly non profit-making companies which are not involved in profit-making concerns or transactions.

 (*) Respectively SRWT, De Lijn and STIB-MIVB.


Please note that inter-municipal associations are no longer liable to legal entities income tax, but to corporate income tax for financial years closed at the earliest on 1 July 2015. As a result, inter-municipal associations for which the closure of the financial year corresponds to the calendar year are still liable to LEIT for tax year 2015.

Tax object and basis of assessment

Taxable income earned by legal entities. 

1. Basic principle 

Legal entities liable to LEIT are not taxed on their total annual net income, but only:

  • on their real estate income,
  • on their income from capital and movable property, inclusive the first € 1,880 bracket of income from savings deposits and the first € 190 bracket of dividends from recognized cooperative companies and to companies with a social purpose.
  • on certain miscellaneous forms of income.

The levy of the legal entities income tax occurs by means of withholding taxes.


2. Taxation of income from movable property 

Where taxpayers subject to LEIT receive income from movable property or miscellaneous income of movable origin in respect of which no withholding tax on income from movable property was deducted at source, the withholding tax is due by the recipient of the income. 


3. Five cases of putting items on the tax roll 

However, in five special cases specific items are put on the tax roll. In all these cases the crisis surcharge applies and is subject to the same conditions as in corporate income tax. 

a) Certain types of real estate income, notably net income from land and buildings situated in Belgium and leased, are subject to a tax of 20%. This tax only applies to category 3 (companies and associations, particularly non-profit making companies which are not involved in profit-making concerns or transactions). 

b) Capital gains made through the transfer for a consideration of developed or undeveloped real estate are taxable. This applies to category 3. 

Capital gains from built real property

These capital gains are only taxable as miscellaneous income where all the following conditions are met:

  • the property is situated in Belgium,
  • it is not the taxpayer's own dwelling house,
  • the alienation for a consideration (generally a sale) occurs either less than five years after the acquisition for a consideration, or less than three years after a gift and less than five years after the acquisition for a consideration by the grantor.  

Capital gains from land

These capital gains are only taxable where the following conditions are jointly met:

  • the real property is situated in Belgium,
  • the alienation for a consideration occurs less than eight years after the acquisition for valuable consideration or less than three years after a gift made less than eight years after the acquisition by the grantor for a valuable consideration. 

c) The capital gains on important participations is taxable, at the 16.5% rate. This applies to category 3.

These capital gains are taxable as miscellaneous income only where an important parcel of shares (more than 25%) is transferred to a foreign company located outside the European Union or to a legal person liable to NRIT (non-resident income tax).

d) Expenses or benefits in kind which are not justified and financial advantages or benefits in kind, are taxable according to the same arrangements as for CIT (contribution of 100% on secret commissions, unless it can be established that the beneficiary for those expenses, benefits in kind and financial advantages is a legal person; in this case, the contribution amounts to 50%). This does not apply to category one.  

e) Pension contributions and pensions considered as disallowed expenses under CIT, as well as financial advantages or benefits in kind, as well as the amount equal to 17% of the benefit in kind resulting from the private use of a company car, are liable to a 33% tax. This tax is not due by category 1 (i.e. the State, provinces, etc.). 

Deductions, Allowances, Credits, Exemptions

Rate(s) Structure


Tax due date

Tax collector

Federal Public Service Finance

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d51b

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 28.01 EUR 0.01
2011 17.51 EUR 0.01
2010 3.98 EUR 0.00
2009 12.30 EUR 0.00
2008 13.20 EUR 0.00
2007 6.80 EUR 0.00
2006 11.40 EUR 0.00
2005 9.00 EUR 0.00
2004 14.00 EUR 0.01
2003 14.10 EUR 0.01


The revenue of this tax is of minor importance, it is included in the revenue from Taxes on the income or profits of corporations (d51b). As for CIT, the LEIT revenue is collected via withholding taxes, advance payments and assessments. The cash amounts collected through LEIT assessments are shown above, they represent about 0.01% of total tax revenue and 0.005% of GDP.