Belgium's capital gains tax, worked out in seconds
Since 1 January 2026 Belgium taxes realised capital gains on shares and other financial assets at 10%, with an annual exemption of €10,000 per person (indexed), and up to €15,000 if you carry over unused exemption. Enter your email and get the free guide plus the Excel tool that calculates it, position by position.
Example: one tax yearAmount
Gain on position ASale €27,800 − 31/12/2025 value €20,000€7,800.00
Loss on position BSame year, so it may be offset−€2,500.00
Net taxable gain€5,300.00
Exemption used€5,300 of the €10,000 available−€5,300.00
Tax due (10%)€0.00
Carried over to next yearUnused exemption, max. €1,000 per year+€1,000.00
How the tool works
1
Enter each position you sold: purchase price, its value on 31 December 2025 (for holdings bought before 2026) and the sale price.
2
The right tax base is chosen for you: the purchase price, the 31/12/2025 value, or a higher original purchase price for sales up to 31 December 2030. That higher price can never create a loss.
3
Gains and losses of the same year are netted. Losses cannot be carried forward, and losses from before 2026 don't count.
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Your €10,000 exemption is applied, plus any unused exemption carried over from earlier years (max. €1,000 per year, up to €15,000 in total).
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Bonus simulator: compare buy & hold with yearly selling and buying back over 5 years, including stock exchange tax (TOB) and broker fees.
6
Available in Dutch, English and French.
Good to know
Your bank withholds 10% per sale without taking your losses or a higher historical purchase price into account. You recover the difference through your tax return.
The exemption is per person. Partners each have their own €10,000.
Substantial shareholdings (20% or more of a company) fall under a separate regime and are not covered by this tool.