Belgium: Notional interest deduction rate for 2018 | KPMG | GLOBAL
Share with your friends

Belgium: Notional interest deduction rate for 2018

Belgium: Notional interest deduction rate for 2018

In Belgium, it has been determined that the average return and the notional interest deduction rate will be 0.237% for assessment year 2018. For small and medium sized enterprises (SMEs), the rate will be 0.737%. These rates are still subject to official confirmation.


Related content

As a reminder, the rate for assessment year 2017 is 1.131% (1.631% for SMEs). For companies (not SMEs) closing their financial year on 31 December, this implies that the notional interest deduction rate for financial year 2016 is 1.131% and for financial year 2017 is 0.237%. Also, the Belgian government is preparing a corporate tax reform that could affect the rules applicable to the notional interest deduction.


Read a September 2016 report prepared by the KPMG member firm in Belgium: Notional interest deduction rate for assessment year 2018

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal