Estimate what the 10% solidarity contribution costs you on your realised gains this year — an estimate, not advice. With an account it works from your own sales.
2026 rules · Partner supported
Tax-free room in 2026
€3,000 of €10,000 exemption used
Room expires on 31 December 2026
Estimated levy over 2026
Your net gain of €3,000 falls within your €10,000 exemption: you pay no capital gains tax for 2026.
Estimate — verify yourself
This is an estimate, not tax advice
This calculation gives an indication based on your own input. Your actual assessment may differ: we don't know your full wealth, your personal situation, or the latest circulars. The FOD Financiën (Belgian tax authority) always has the final say.
You remain responsible for your own tax return. Check every amount yourself or have it reviewed by an advisor. StockQuarters accepts no liability whatsoever for damages, back taxes or fines resulting from the use of this estimator.
Check the current figures at FOD Financiën| Realised gains | €4,000 |
|---|---|
| Less: realised losses | − €1,000 |
| Net gain | €3,000 |
| Less: base exemption used | − €3,000 |
| Taxable after exemption | €0 |
| Rate | 10% |
| Estimated levy | €0.00 |
| New carry to next year | €0 |
Every year you don't use your full €10,000 base exemption, the first €1,000 tranche carries forward — up to €5,000 after five years.
Carry-forward pot: €0
| Year | Realised | Exemption used | Tax | Carried to next year |
|---|---|---|---|---|
| 2026 | €3,000 | €3,000 | €0.00 | €0 |
Maximum €5,000 carry, after five consecutive years.
Waiting saves at most €1,000 per year; using the full €10,000 every year is almost always better than waiting five years for €15,000.
Selling and (optionally) immediately buying back realises gain within your exemption — but costs stock exchange tax and broker commission. Only worth it if the saving exceeds the cost.
Minimum gain to break even: €40.00
Note: selling on 31 December and buying back on 2 January purely to reset the exemption can be treated as tax abuse (art. 344 §1 WIB).
The levy may already be withheld at source (bevrijdende voorheffing) or you may need to declare it yourself — this differs per broker.
| Who collects | Broker withholds |
|---|---|
| Final (bevrijdend) | You declare yourself |
2026 transition regime: no withholding through 31 May, withholding from 1 June through 31 August, definitive from 1 September. Institutions retroactively withheld over January–August in September 2026.
DEGIRO withholds nothing — you declare everything yourself.
Bolero withholds 10% by default from 1 June 2026.
Saxo settles by default without applying the exemption upfront.
Foreign platforms generally withhold nothing.
| Rate | 10% |
|---|---|
| Base exemption (voetvrijstelling) | €10,000 |
| Carryable first tranche | €1,000 |
| Maximum accrued carry | €5,000 |
| Maximum total exemption | €15,000 |
| Reference date (fotomoment) | 31-12-2025 |
No source explicitly confirms or denies a municipal surcharge on this rate — we compute a flat 10%.
Verified on 2026-09-09
View the circular at FOD FinanciënYou remain responsible for your own tax return. Check every amount yourself or have it reviewed by an advisor. StockQuarters accepts no liability whatsoever for damages, back taxes or fines resulting from the use of this estimator.
Already have an account? Open this calculator with your own numbers. Open in the app
Realised gains minus realised losses from the same year gives your net gain.
Per person, €10,000 a year is exempt. If you don't use it, €1,000 a year carries forward, up to €15,000 exemption in a single year.
On whatever is above the exemption, you pay 10%.
levy = (net gain − exemption) × 10%
Yes, but only within the same year. Losses you can't offset this year lapse at the end of the year.
Then €1,000 carries forward each year, up to a maximum of €5,000. That way your exemption can build up to €15,000 in a single year.
No. Pension savings, savings accounts, real estate, jewellery, art, silver and platinum all fall outside this levy.
No. Only realised gains count. Paper gains on shares you still hold stay out of scope.
Upload your transactions. StockQuarters works out your realised gains per year and tracks your carried-forward exemption.
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