Belgium Précompte Mobilier Calculator: Withholding Tax on Investment Income
Work out the Belgian précompte mobilier (roerende voorheffing) — the 30% withholding tax on investment income such as dividends and interest — and the net amount you keep after it.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | Précompte mobilier | Gross income plus tax figure |
|---|---|---|
| 30% of €1,000 (€300) | $300.00 | $1,300.00 |
| 30% of €5,000 | $1,500.00 | $6,500.00 |
| 15% of €1,000 (VVPR-bis dividend) | $150.00 | $1,150.00 |
| 30% of €10,000 | $3,000.00 | $13,000.00 |
How This Calculator Works
Enter your gross investment income and the rate (30%). The calculator shows the withholding tax; subtract it from the income to get the net. The précompte mobilier is deducted at source by the Belgian bank, broker or company paying the income, and for individuals it's generally a final tax — so the income arrives already net and usually doesn't need declaring.
The Formula
Percentage Add-On
Rate is the tax or tip percentage applied to the amount
Worked Example
At 30% on €1,000 of dividends, the précompte mobilier is €300, leaving €700 net. The précompte mobilier (French) or roerende voorheffing (Dutch) is Belgium's withholding tax on movable income — chiefly dividends and interest — charged at a standard 30%. It's withheld at source and is normally a final, liberating tax for individuals, meaning the income doesn't have to be reported again. Some income enjoys reduced rates or exemptions, and a portion of interest on regulated savings accounts is tax-free.
Key Insight
The précompte mobilier is how Belgium taxes most personal investment income, and a few features determine the real burden. It's a withholding tax deducted at source by the payer (bank, broker or company) and is generally 'libératoire' — a final tax for individuals — so Belgian-sourced dividends and interest usually arrive net and need not be declared again, simplifying things considerably. The standard rate is 30%, but several exceptions matter: interest on regulated Belgian savings accounts (comptes d'épargne réglementés) is exempt up to an annual threshold, with only the excess taxed (historically at a reduced 15%); certain dividends from small and medium companies qualify for reduced rates under the VVPR-bis regime (e.g. 15% if conditions on the shares and holding period are met); and liquidation bonuses and some other income have their own rates. Two reclaim opportunities this calculator doesn't model: there's an annual dividend-income exemption that lets individuals recover the précompte withheld on a capped amount of dividends by claiming it back through their tax return; and foreign dividends can suffer double withholding (foreign tax plus the Belgian 30%), with relief possible under tax treaties (though the Belgian portion is often not creditable, a long-standing grievance). Note Belgium generally doesn't tax 'normal' private capital gains on shares (a distinctive feature), though a separate tax on securities accounts and specific anti-speculation measures can apply. Income from foreign accounts where no Belgian précompte was withheld must be declared and is then taxed at the same rates. This calculator shows the 30% withholding and the net income; for your real position, apply any reduced rate or savings exemption, and remember you can reclaim the précompte on a capped amount of dividends via your return.
The 30% rate — and the exceptions that lower it
Belgium's standard précompte mobilier (withholding tax on investment income) is 30%, applied at source by the paying institution. But several exceptions apply lower rates that knowledgeable savers exploit.
Reduced rates: VVPRbis dividends from Belgian SMEs (15% if held >2 years, eligible under specific shareholder criteria); old reserves liquidation under specific schemes (10% or 15%); certain Belgian state bonds and government instruments (sometimes 15%); interest from Belgian savings accounts (15% on amounts above the €1,020 annual exempt threshold for 2026).
Concrete example: a Belgian investor receiving €5,000 of dividends from US stocks pays 30% × €5,000 = €1,500 précompte mobilier. The same €5,000 from a qualifying Belgian VVPRbis SME held 2+ years pays only 15% × €5,000 = €750 — half the tax.
The €1,020 savings account exemption (2026)
Interest from regulated Belgian savings accounts (livret d'épargne réglementé / gereglementeerde spaarrekening) is partly exempt: the first €1,020/year is tax-free. Above the exemption, the remaining interest is taxed at the reduced rate of 15% (not 30%).
Concrete example: a Belgian saver with €100,000 in a regulated savings account earning 2.5% gets €2,500 of annual interest. First €1,020 is tax-free. Remaining €1,480 taxed at 15% = €222 tax. Net interest after tax: €2,278 (effective tax rate ~9%).
The exemption was raised from €980 (2024) to €1,020 (2026) — small but meaningful. Couples each have their own exemption: a couple can earn €2,040 of tax-free interest annually from regulated savings accounts. This explains why Belgian savings deposits remain popular vs investment accounts — even with low rates, the tax efficiency is competitive.
Foreign investment income: the reporting obligation
If Belgian banks pay you dividends/interest, they automatically deduct 30% précompte mobilier and remit it — you don't need to report on your tax return. But for income from FOREIGN brokers (Interactive Brokers, DEGIRO, Saxo) or foreign banks, NO Belgian withholding is automatically applied. You must self-report on your Belgian tax return in Part 2 of the IPP/PB declaration.
Concrete example: a Belgian investor with a DEGIRO account receiving €3,000 of US dividends. US withholding tax deducted at source: 15% (with W-8BEN) = €450. The remaining €2,550 reaches Belgium. They must declare €3,000 of foreign dividend income and owe 30% Belgian tax = €900, with credit for the €450 US withholding = €450 net additional Belgian tax. Total tax: €450 + €450 = €900 (30% combined effective).
Many Belgian investors using foreign brokers fail to declare properly — the tax authorities have ramped up automatic exchange of information (CRS) since 2018, making non-declaration progressively more risky. Penalties for under-declaration include the original tax + 50-200% surcharge. Always report foreign investment income.
Belgian withholding tax by income type (2026)
Précompte mobilier rates applied at source by the paying entity. Foreign investment income requires self-declaration on the Belgian tax return.
| Income type | Standard rate | Reduced rate (if applicable) |
|---|---|---|
| Belgian dividends (standard) | 30% | — |
| VVPRbis dividends (SME held >2 yrs) | — | 15% |
| Liquidation reserves (specific schemes) | — | 10% or 15% |
| Belgian savings account interest | 30% | First €1,020 exempt, then 15% |
| Bond interest (government) | 30% | Sometimes 15% (specific issues) |
| Foreign dividends/interest | 30% (self-declared) | Credit for foreign withholding |
| Real estate income (rentals) | Not précompte mobilier | Separate cadastral income system |
Précompte mobilier is final and discharging — no further income tax owed once withheld. Foreign income MUST be self-declared even if no Belgian withholding occurred. Penalties for non-declaration are substantial (50-200% surcharge).
Frequently Asked Questions
How is the précompte mobilier calculated?
Multiply your gross investment income by 30%. On €1,000 of dividends, the withholding is €300, leaving €700 net. The Belgian bank, broker or company withholds it at source, so the income reaches you already net and, for individuals, usually needs no further declaration.
What is the précompte mobilier?
Belgium's withholding tax on movable income — mainly dividends and interest — at a standard 30%, also called roerende voorheffing in Dutch. It's deducted at source and is generally a final ('libératoire') tax for individuals, so Belgian-sourced investment income typically doesn't have to be reported again.
Are there reduced rates or exemptions?
Yes. Interest on regulated Belgian savings accounts is exempt up to an annual threshold (excess taxed at a reduced rate); certain SME dividends qualify for reduced rates under the VVPR-bis regime (e.g. 15%); and liquidation bonuses have their own treatment. This calculator uses the standard 30%, so apply the lower rate where it fits.
Can I reclaim any of the withholding?
Yes — there's an annual dividend-income exemption letting individuals recover the précompte withheld on a capped amount of dividends by claiming it back through their tax return. You need to declare those dividends and the tax withheld to obtain the refund, since it's not applied automatically at source.
Does Belgium tax capital gains on shares?
Generally not for 'normal' private share gains — a distinctive Belgian feature — though a separate tax on securities accounts and anti-speculation rules can apply in specific cases. The précompte mobilier covers income (dividends, interest), not ordinary private capital gains, which usually remain untaxed for individuals.
References & Authoritative Sources
- SPF Finances Belgique — Précompte mobilier — taux et exemptions · consulted May 31, 2026 · Belgian federal tax authority — official rates, exemptions, declaration process
- Code des impôts sur les revenus 1992 — Articles 261-269 — Statutory basis for précompte mobilier · consulted May 31, 2026 · Belgian income tax code — précompte mobilier framework, exemption thresholds
- FSMA — Financial Services and Markets Authority Belgium — Investment services and consumer protection · consulted May 31, 2026 · Belgian financial regulator — broker authorization, VVPRbis qualification rules
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Methodology & Review
The withholding tax is the rate applied to gross investment income; the total here is the income plus the tax figure so the tax (chargeAmount) and net income are easy to read off. It models the standard 30% rate on dividends/interest and does not apply reduced rates (e.g. VVPR-bis dividends), the exempt slice of regulated-savings interest, or the dividend-income exemption you can reclaim via your tax return.
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