Category: Tax
Corporate tax rate
The percentage of company profit that goes to corporate tax — lower on a first tranche if conditions are met.
A profitable small company usually qualifies for a reduced rate on part of its profit, with a higher standard rate applying above that threshold or whenever the conditions are not met — a common condition being that the director takes a large enough salary. The rate you actually land on depends on your profit level and how you structure your remuneration.
In the worked example
On the worked example for a freelancer in Belgium with €115,500 of revenue, this line comes to 20,0%.
Calculate it
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Related terms
This article is general information for a one-person company (BV/SRL), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.