Belgian Investment Tax Guide 2026

Complete overview of TOB (Stock Exchange Tax), Capital Gains Tax, deadlines, and how to declare. All information sourced from official Belgian government resources.

FOD Finance (EN) |FOD Financiën (NL) |MyMinfin

TOB Rates Broker Status Deadlines Capital Gains 2026 How to Declare Payment Info

TOB Rates & Caps

Beurstaks tarieven & plafonds

Instrument	Rate	Applies To	Cap/Transaction	Source
Stocks (regular)	0.35%	Buy & Sell	€1,600	Official
REITs / GVV-SIR / Certificates	0.12%	Buy & Sell	€1,300	Official
ETFs (non-Belgian registered)	0.12%	Buy & Sell	€1,300	Official
ETFs (Belgian-registered, accumulating)	1.32%	Buy & Sell	€4,000	Official
Belgian state bonds (OLO)	0.12%	Buy & Sell	€1,300	Official
Other bonds	0.12%	Sell only	€1,300	Official

Pro tip: Non-Belgian registered accumulating ETFs have the lowest TOB rate (0.12%). Belgian-registered accumulating ETFs have the highest rate (1.32%).

Broker TOB Withholding Status

Which brokers handle TOB automatically?

Automatic Withholding

No action required from you

Bolero (KBC)Automatic

Keytrade BankAutomatic

Saxo Bank BEAutomatic

LYNXAutomatic

BUXAutomatic

BNP Paribas FortisAutomatic

Belfius Re=BelAutomatic

ING BelgiëAutomatic

MeDirectAutomatic

Self-Declaration Required

You must declare and pay TOB yourself

Trade RepublicSelf-declare required

Interactive Brokers (IBKR)Self-declare required

DEGIROMust enable in settings

TOB Declaration Deadlines

When to file and pay your TOB

Deadline Rule

Pay by the last working day of the second month after the transaction month, or late payment triggers statutory interest.

Transaction Month	Declaration & Payment Deadline
January	Last working day of March
February	Last working day of April
March	Last working day of May
June	Last working day of August
December	Last working day of February (next year)

Capital Gains Tax 2026

New 10% tax on investment profits from January 1, 2026

Tax Rates & Exemptions

€0 - €10,000

Annual exemption

€10,001 - €15,000

Standard rate

10%

Above €15,000

Standard rate

10%

Speculative trading

Day trading, margin, derivatives

33%

What's Taxed?

Taxed at 10%

Stocks (Belgian & foreign)
ETFs (distributing & accumulating)
Bonds
Cryptocurrencies & NFTs
Investment/mutual funds

Exempt

Pension savings (pillars 2 & 3)
Donations & inheritances

Important: December 31, 2025 Snapshot

Asset values on December 31, 2025 become your new cost basis. Pre-2026 gains are not taxed. You can use original purchase price until December 31, 2030 if it's higher and you can prove it.

How to Declare TOB

Step-by-step guide via MyMinfin

Calculate Your TOB

• List all transactions with date, side (buy/sell), ISIN, amount
• Apply correct rate based on instrument type
• Apply per-transaction cap
• Aggregate by rate bucket per month

File via MyMinfin

• Login with itsme® or eID
• Go to My declaration → Diverse taxes (DivTax)
• Select TOB → New declaration
• Enter monthly totals per rate
• Submit and download acknowledgement

Pay via Bank Transfer

• Use structured communication from DivTax
• Transfer to FPS Finance account
• Keep proof of payment
• Pay before deadline to avoid interest

Important: Email declarations are no longer accepted since July 14, 2025. You must use MyMinfin → Diverse taxes (DivTax).

Payment Information

Bank details for TOB payment

Beneficiary

FPS Finance Collection Centre

IBAN

BE39 6792 0022 9319

BIC/SWIFT

PCHQ BE BB

Communication Reference

Always use the exact structured communication generated by DivTax when filing your declaration. This ensures your payment is correctly matched to your declaration.

Need Help?

Phone: 02 572 57 57

Email: taxonweb@minfin.fed.be

Official Sources

FOD Finance - TOB Overview (EN)

FOD Financiën - Beurstaks (NL)

MyMinfin Portal

Automate Your Belgian Tax Calculations

Import your broker statements, calculate TOB automatically, and generate tax reports with our free tool.

Get Started Free

This guide is for educational purposes only and does not constitute tax advice. Always verify information with official Belgian government sources and consult a tax professional for your specific situation. Information last updated: January 2026.