Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
In Belgium, there are four tax rates (VAT):
- 21% standard
- 12% for food served in restaurants
- 6% for basic goods
- 0% for example, for postal services
VAT paid on expenses by employees and reimbursed by the employer, cannot always be reclaimed by the Belgian tax authorities.
Typically, for entertainment expenses (restaurant expenses with a client for example), gifts, and laundry expenses, the VAT cannot be reclaimed. VAT on expenses related to a professional vehicle (leasing a car) can only be 50% reclaimed.
Last changed 2026-01-29