Belgian-Macedonian Business Club

Belgium did not have a standard capital gains tax for private individuals. This is set to change in 2026.

Belgium’s 0% rate will increase on 1 January to 10%, with the new so-called ‘solidarity contribution’ coming into force.

The tax will apply to personal capital gains that exceed €10,000 each year. Individuals with no ‘realised’ capital gains for five years will have a higher threshold of €15,000 at the end of the five years.

The charge will be a tax on unlocked profits from financial assets such as crypto, shares, gold, and currencies. Crucially, it will apply to all Belgian tax residents on their capital gains around the world.

Read the full article of Brussels Times here: https://www.brusselstimes.com/belgium/1694899/new-capital-gains-tax-in-belgium-how-will-it-impact-non-belgians

Find more detailed information from EY: https://www.ey.com/en_be/technical/tax/tax-alerts/2025/new-belgian-capital-gains-tax-implications-for-expatriates