Corporate Tax Comparison

Belgium vs Chinese Mainland

Compare Belgium and Chinese Mainland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Belgium: 2/14/2024 · Chinese Mainland: 2/14/2024 · Time of Update — Belgium: 9/30/2026 · Chinese Mainland: 4/07/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Belgium

Chinese Mainland

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Belgium: 2/14/2024 · Chinese Mainland: 2/14/2024 · Time of Update — Belgium: 9/30/2026 · Chinese Mainland: 4/07/2026

Corporate Income Tax (CIT)

Belgium

Chinese Mainland

General CIT Rate:

25%

CIT Return Due Date:

The tax return must be filed by 30 September of the tax year for financial years ending between 31 December of the previous year and the last day of February of the tax year; in other cases, by the last day of the seventh month after the end of the financial year. The deadline can be extended for serious reasons or force majeure.

CIT Return Due Date:

For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.

CIT Payment Due Date:

Under normal circumstances, within two months of issuing the assessment notice.

CIT Payment Due Date:

Within five months after the end of the tax year.

CIT Estimated Payment Due Date:

(Optional) Quarterly installment payments.

CIT Estimated Payment Due Date:

Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.

Withholding Tax (WHT)

Belgium

Chinese Mainland

Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

10/10/10

Value-Added Tax (VAT)

Belgium

Chinese Mainland

General VAT Rate:

13%

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Belgium

Chinese Mainland

General Capital Gain Tax Rate:

Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate.

Effective Tax Rate (ETR)

Belgium

Chinese Mainland

Composite Effective Average Tax Rate:

25%

Composite Effective Average Tax Rate:

23.00

Composite Effective Marginal Tax Rate:

18%-19%

Composite Effective Marginal Tax Rate:

15.59

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