Ukraine vs Belgium
Corporate Tax Comparison
Time of Update: Ukraine: 4/06/2026 / Belgium: 3/24/2026
Compare Ukraine and Belgium corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ukraine vs Belgium Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ukraine
Belgium
General CIT Rate:
18%
General CIT Rate:
25
CIT Return Due Date:
The quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting year.
CIT Return Due Date:
The tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.
CIT Payment Due Date:
According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.
CIT Payment Due Date:
Under normal circumstances, within two months of issuing the assessment notice.
CIT Estimated Payment Due Date:
N/A
CIT Estimated Payment Due Date:
(Optional) Quarterly installment payments.
Withholding Tax (WHT)
Ukraine
Belgium
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ukraine
Belgium
General Capital Gain Tax Rate:
Capital gains are subject to the standard corporate income tax rate of 18%.
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.
Effective Tax Rate (ETR)
Ukraine
Belgium
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
25%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
18%-19%
