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.
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.
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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.
Written by Ugo Candido · Last updated May 22, 2026.