Without management company
| Type | Amount in EUR | Percentage (amount / profit before tax) |
|---|---|---|
| Turnover | 120.000 | / |
| Expenses | 9.500 | / |
| = Profit before tax | 110.500 | / |
| - Social contributions 1 | 21.218 | 19,2% |
| - Income tax (incl. lump sum exemption and impact of progressive rates 2) | 37.604 | 34,03% |
| = Profit after tax | 51.678 | 46,8% |
| Effective tax rate | 58.822 | 53.2% |
With management company
| Type | Amount in EUR | Percentage (amount / profit before tax) |
|---|---|---|
| Turnover | 120.000 | / |
| Expenses | 9.500 | / |
| = Profit before tax | 110.500 | / |
| - Corporate tax | 27.625 | 25% |
| - VVPRbis | 14.918 | 18% |
| = Profit after tax | 67.957 | 61,50% |
| Effective tax rate | 42.543 | 38.50% |
https://www.liantis.be/sites/default/files/uploads/bijdragetabel_2026_1225_NL_digitaal.pdf↩
https://fin.belgium.be/en/private-individuals/tax-return/income/tax-rates. The calculated amount includes a municipal surcharge of 6,5%.↩