The newly gazetted legislation introduces modifications to the Belgian Income Tax Code, including changes to the annual tax on credit institutions.
Belgium’s Federal Public Service (FPS) Finance has gazetted the Law of 19 December 2025 on 30 December 2025, introducing amendments to the Income Tax Code (CIR 92) which includes changes to the annual tax on credit institutions.
The law increases the annual tax on credit institutions, raising the previous standard and increased rates of 0.13231% and 0.17581% to 0.15205% and 0.20204%, respectively.
These updated tax rates are scheduled to take effect on 30 December 2025.
Earlier, on 18 December 2025, Belgium’s parliament passed legislation proposed by multiple Members of Parliament to change the refund of withholding tax and raise the tax on credit institutions.
