On 22 May 2020, Belgium has published notice in the Official Gazette that contains investment allowance rates for the assessment year (AY) 2021. The following table summarizes the applicable allowance rates for specific investment types made by companies:
| Investments | Investment allowance rate |
| For companies: | |
| Investments in patents, environmentally friendly R&D, and energy saving and air ventilation or purification systems in hotels, restaurants, and bars. | 13.5% |
| Investments on recycle/reuse of containers/packaging for drinks and industrial products. | 3% |
| Investment in seagoing vessels (ships) | 30% |
| For small companies: | |
| Digital investments | 13.5% |
| Investments in security | 20.5% |
| Other investments | 8% |
