Who has to file
The Belgian stock exchange tax (TOB) is due on transactions by a Belgian resident whether or not the broker collects it. What differs by broker is who does the paperwork.
Belgian brokers — Bolero, Keytrade, ING, Belfius Re=Bel, BNP Paribas Fortis, MeDirect, Saxo BE, Lynx BE — withhold TOB at source. Their clients have nothing to file for those transactions.
Interactive Brokers (IBKR) and Trade Republic do not withhold. Their clients are the donneurs d'ordre — the ordering party — and file the tax themselves.
DEGIRO now withholds TOB as well, but sources differ on whether that is automatic or something the client enables, so the current default is worth confirming in your own account settings and statements rather than assumed. A statement showing no TOB line is the thing that settles it.
Where the declaration is filed
The route is entirely online:
MyMinfin → Ma déclaration → Taxes diverses → DivTax
Two constraints on that filing are worth stating flatly, because both catch people out.
One declaration per month. There is no combined return covering two months. A month with transactions gets its own declaration, always.
Email submission is no longer accepted. Since 14 July 2025 the administration does not accept declarations sent by email. Filing runs through MyMinfin (or the paper form sent by post).
The deadline
Payment is due on the last working day of the second month following the month of the transaction.
- Transactions in July → due 30 September.
- Transactions in January → due at the end of March.
That two-month lag is specific to private investors self-declaring. A professional intermediary filing on a client's behalf works to a shorter deadline — the last working day of the first following month. Both deadlines appear on the FPS Finance stock exchange tax page, and only the two-month one applies to an individual filing for themselves. Reading across to the wrong line makes the deadline look a month tighter than it is.
Paying
Payment goes to:
- IBAN BE39 6792 0022 9319
- BIC GEBABEBB
Filing through MyMinfin generates a structured communication automatically —
it is not something to construct by hand. On the paper or free-text route, the
form itself prints the format: TOB - <national register or company number> - MM.YYYY, with the number written without spaces, dots or dashes. The
example the administration gives is TOB - 0404202303 - 05.2025.
A paper declaration also goes to one of two offices, decided by the language it is written in: Dutch to FOD Financiën, Gaston Crommenlaan 6 bus 707, 9050 Gent; French or German to SPF Finances, Avenue du Prince de Liège 133 bte 707, 5100 Namur.
Penalties, and which figures are contested
The published penalty regime has three elements:
- Late filing: €50 per week of delay.
- Incorrect filing: a fine of 5× the evaded tax, minimum €250.
- Late payment: interest on the amount due.
Two of the numbers usually quoted alongside those are currently contested, and this article flags them rather than repeating them as settled:
The €2,600 ceiling on the late-filing fine. The widely-cited figure is a flat maximum of €2,600. An FPS Finance circular (the TOB FAQ) instead describes the weekly fine as capped relative to the amount due after 52 weeks — a ceiling proportional to the tax owed, not a fixed euro amount. For a declaration with a substantial tax due, those give very different answers.
The 7% annual late-payment interest. The commonly quoted flat 7% per year appears in the circular as a monthly rate set by reference to legislation that moves — a referenced, changing rate rather than a constant.
The circular also mentions a further fine of 5× the evaded tax with a minimum of €1,000 in connection with a missing delivery slip (bordereau) — an element Belfolio does not currently model at all.
None of those three points should be treated as decided on the strength of this article. They come from a reading of the circular that has not been fully verified, and the circular itself is the thing to read, or to put to the FPS Finance or an accountant, before any of them matters to a real filing.
What a monthly declaration needs
Per transaction, in the month concerned: the instrument, the transaction value, the applicable TOB rate, and the tax due after applying the per-transaction cap. Transactions on which a broker already withheld TOB are not part of a self-declaration — including them would tax the same trade twice.
Filling in DivTax, screen by screen
The application is a four-step wizard, and it refuses a direct link to any of its pages: reach it through MyMinfin, not through a bookmarked URL. What follows was checked against DivTax 46.0.3 in August 2026; the wording is the French interface's.
Step 1 — Redevable de la taxe. Nothing to type. DivTax resolves your name and address from your national register number, which it already has from the login.
Step 2 — Déclaration. Three things to set before the rest opens: the tax type (TOB — Taxe sur les opérations de bourse), your capacity, and the month. A private investor filing for themselves is a donneur d'ordre — that choice is also what sets your deadline at the last working day of the second following month, rather than the first.
If the securities account is held with someone else, DivTax asks here: "Y a-t-il des co-titulaires pour les comptes-titres repris dans cette déclaration ?", and wants each co-holder's national register number.
The calculation itself is split in two tables, and which one a transaction belongs in depends on whether its tax hit the per-transaction ceiling of art. 124:
- A.1 — the ceiling was not reached;
- A.2 — the ceiling was reached.
In each, you add a line per nature de l'opération. The menu holds four: operations under art. 120, 1° at 0.12 %, at 0.35 % and at 1.32 %, and operations under art. 120, 3° at 1.32 % — the last being an investment company repurchasing its own accumulating shares, not an ordinary sale on the exchange.
A line is a nature, a number of operations and a taxable base. DivTax does not ask you for the tax: the Calculer button computes it from what you entered. If the result differs from your own figure by a rounding cent, the Correction d'arrondi field above it exists for exactly that difference.
Volet 2, for exempt operations, carries a notice that it is for intermediaries and responsible representatives from 1 January 2027. A donneur d'ordre leaves it empty.
Steps 3 and 4 — Annexes and Données de contact. Attachments, then the address and telephone number the administration would use to reach you.
Submitting generates the structured communication for the payment. Take it as given: a communication composed by hand does not reach the right file. Payment then goes to BE39 6792 0022 9319 (BIC GEBABEBB) by the due date.
Filing on paper instead sends the form to one of two offices, decided by the language it is written in: Dutch to Ghent, French or German to Namur.
What a late filing costs, the TOB penalty simulator works out; the TOB on a single order, the stock exchange tax simulator.
Always verify your figures
Belfolio computes and presents these amounts for information only. This is not tax advice. Verify them with the FPS Finance or your accountant before filing.
Published 25 Jun 2026