Methodology: how we compute
Every rule we apply, where it comes from, and what is still unverified.
The parameters we apply
- Capital gains rate
- 10%
- Annual exemption
- €10,000.00
- Regime starts
- 2026
- Reference date for the acquisition value
- 31 Dec 2025
- "Actual purchase price" option available until
- 31 Dec 2030
- Exempt after (years held)
- 10
- Lot matching method
- FIFO
- Dividend withholding tax
- 30%
TOB rates by instrument type
| Instrument type | Rate |
|---|---|
| Shares | 0.35% |
| Bonds | 0.12% |
| ETFs registered in the EEA, outside Belgium | 0.12% |
| ETFs registered in Belgium | 1.32% |
| ETFs registered outside the EEA | 0.35% |
| Funds | 1.32% |
| Derivatives | 0.35% |
| Crypto | Not subject to TOB |
| Other | 0.35% |
What is still unverified
Our sources
Official texts
- FPS Finance — stock exchange tax: rates, caps, deadlines and payment detailsfinances.belgium.be
- FPS Finance — stock exchange tax for individuals holding foreign accountsfin.belgium.be
- FPS Finance — DivTax mandate (e-service)finances.belgium.be
- Circular 2026/C/42 — TOB FAQ (version 2), read through a secondary renderingblog.oeccbb.be
- FSMA — portfolio management and investment advicefsma.be