Corporate tax calculator for Belgian companies

The €45,000 condition in the corporate tax calculator

The reduced rate requires a large enough salary. In practice, the company pays at least €45,000 a year to one individual director. If the taxable result stays lower, the threshold drops to that result. That nuance saves many small structures.

The trade-off feels counter-intuitive. Paying the missing salary costs the director social contributions and personal income taxation. In return, the company saves five rate points on €100,000. The calculator measures the gap, and the answer very often favours paying.

Carried-forward losses and the tax basket

Fiscal losses carry forward without time limit. Nevertheless, their annual use has a cap. It works in full up to one million euros of profit, then up to 70% of the excess.

Thus, a very profitable company that follows loss-making years still ends up paying. That holds even when its carried-forward losses exceed the year's profit.

Other conditions for the reduced rate

The reduced rate also requires independent ownership. Other companies must not hold more than half of the shares. Moreover, the company must not operate as a financial company. Finally, its dividends must stay below 13% of paid-up capital at the start of the taxable period.

Your accountant checks those points. The calculator only tests the remuneration and flags the gap.

Paying without surprises

The bill does not fall due in one go. Indeed, advance payments spread it over the financial year. Otherwise, the administration adds a surcharge. So set money aside every quarter, from the first profits.