Belgium Dividend Withholding Tax
Complete guide for international investors — rates, reclaim deadlines, and which forms to file.
Last updated 2026-06-15
Belgium withholds 30.0% on dividends paid to non-resident investors. If you live in a country with a tax treaty, you can reclaim the difference between that rate and your treaty rate (typically 15%) — up to 15.0 percentage points — by filing a refund claim with the Service Public Fédéral Finances (SPF Finances) within 4 years.
About Belgium's Withholding Tax
Belgium applies 30% (précompte mobilier) on dividends to all investors. Treaty countries can reclaim to their applicable reduced rate. Some qualifying dividends from substantial shareholdings may be exempt.
Available Forms
Impôt des personnes physiques — foreign income supplement
Reclaim by Investor Residence Country
How much investors from each country can reclaim from Belgium's 30.0% withholding tax. Click your residence country for a detailed guide.
| Your residence country | Standard WHT | Treaty rate | Reclaimable | |
|---|---|---|---|---|
| 🇳🇱Netherlands | 30.0% | 10% | 20.0% | |
| 🇺🇸United States | 30.0% | 15% | 15.0% | |
| 🇬🇧United Kingdom | 30.0% | 15% | 15.0% | |
| 🇩🇪Germany | 30.0% | 15% | 15.0% | |
| 🇫🇷France | 30.0% | 15% | 15.0% | |
| 🇪🇸Spain | 30.0% | 15% | 15.0% | |
| 🇨🇭Switzerland | 30.0% | 15% | 15.0% | |
| 🇮🇹Italy | 30.0% | 15% | 15.0% | |
| 🇸🇪Sweden | 30.0% | 15% | 15.0% | |
| 🇳🇴Norway | 30.0% | 15% | 15.0% | |
| 🇩🇰Denmark | 30.0% | 15% | 15.0% | |
| 🇫🇮Finland | 30.0% | 15% | 15.0% | |
| 🇦🇹Austria | 30.0% | 15% | 15.0% | |
| 🇵🇹Portugal | 30.0% | 15% | 15.0% | |
| 🇮🇪Ireland | 30.0% | 15% | 15.0% | |
| 🇵🇱Poland | 30.0% | 15% | 15.0% | |
| 🇱🇺Luxembourg | 30.0% | 15% | 15.0% | |
| 🇦🇺Australia | 30.0% | 15% | 15.0% | |
| 🇨🇦Canada | 30.0% | 15% | 15.0% | |
| 🇸🇬Singapore | 30.0% | 15% | 15.0% | |
| 🇯🇵Japan | 30.0% | 15% | 15.0% |
* Treaty rates shown are standard DTT dividend rates. Lower rates may apply to substantial shareholdings. Consult your tax advisor for your specific situation.
How to reclaim Belgium withholding tax
- 1
Confirm the tax withheld
Check your dividend voucher or broker statement — Belgium should show 30.0% withheld at source.
- 2
Get a certificate of tax residence
Request a certificate of tax residence from your home country's tax authority for the year the dividend was paid.
- 3
Complete IPP Tax Return
Fill in the Belgium reclaim form with your dividend amounts and the tax withheld.
- 4
Submit before the deadline
File your claim with the Service Public Fédéral Finances (SPF Finances) within 4 years.
Frequently asked questions
How much Belgium dividend withholding tax can I reclaim?
Belgium withholds 30.0%. Investors resident in tax-treaty countries can usually reclaim down to a 15% treaty rate — about 15.0 percentage points — leaving 15% as final tax. Your exact treaty rate depends on your country of residence.
What is the deadline to reclaim Belgium withholding tax?
4 years, counted (in most cases) from the end of the year the dividend was paid. After the deadline the claim is time-barred and the overpaid tax cannot be recovered.
Which form do I use to reclaim Belgium withholding tax?
IPP Tax Return — Impôt des personnes physiques — foreign income supplement. It is submitted to the Service Public Fédéral Finances (SPF Finances).
Do I need a certificate of tax residence?
Yes. Most tax authorities require a certificate of tax residence from your home country to grant the reduced treaty rate on a withholding tax reclaim.
Ready to reclaim your Belgium withholding tax?
Tax Reclaim generates the exact form you need, pre-filled with your dividend data.
Start your claim — it's free