Corporate Tax Comparison

Belgium vs British Virgin Islands

Compare Belgium and British Virgin Islands 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 · British Virgin Islands: 2/21/2024 · Time of Update — Belgium: 9/30/2026 · British Virgin Islands: 10/02/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Belgium

British Virgin Islands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Belgium: 2/14/2024 · British Virgin Islands: 2/21/2024 · Time of Update — Belgium: 9/30/2026 · British Virgin Islands: 10/02/2026

Corporate Income Tax (CIT)

Belgium

British Virgin Islands

General CIT Rate:

The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses.

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 Payment Due Date:

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

CIT Estimated Payment Due Date:

(Optional) Quarterly installment payments.

Withholding Tax (WHT)

Belgium

British Virgin Islands

Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

Resident Withholding Tax (Dividend/Interest/Royalty):

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

30/30/30

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

Value-Added Tax (VAT)

Belgium

British Virgin Islands

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Belgium

British Virgin Islands

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:

Effective Tax Rate (ETR)

Belgium

British Virgin Islands

Composite Effective Average Tax Rate:

25%

Composite Effective Marginal Tax Rate:

18%-19%

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