Corporate Tax Comparison

Belgium vs Turkey

Compare Belgium and Turkey 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 · Turkey: 2/14/2024 · Time of Update — Belgium: 9/30/2026 · Turkey: 10/02/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Belgium

Turkey

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Belgium: 2/14/2024 · Turkey: 2/14/2024 · Time of Update — Belgium: 9/30/2026 · Turkey: 10/02/2026

Corporate Income Tax (CIT)

Belgium

Turkey

General CIT Rate:

25 (financial companies up to 30%)

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:

The 30th day of the fourth month after the end of the fiscal year.

CIT Payment Due Date:

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

CIT Payment Due Date:

Corporate income tax is paid by the end of the month in which the return is filed (30 April for a calendar-year company).

CIT Estimated Payment Due Date:

(Optional) Quarterly installment payments.

CIT Estimated Payment Due Date:

Quarterly provisional tax is paid by the 17th of the second month after each quarter (17 May, 17 August, 17 November and 17 February).

Withholding Tax (WHT)

Belgium

Turkey

Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

30/30/30

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

15/10/20

Value-Added Tax (VAT)

Belgium

Turkey

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Belgium

Turkey

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 constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Belgium

Turkey

Composite Effective Average Tax Rate:

25%

Composite Effective Average Tax Rate:

22.33%

Composite Effective Marginal Tax Rate:

18%-19%

Composite Effective Marginal Tax Rate:

9.56%

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