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Belgian capital gains tax calculator

Estimate what the 10% solidarity contribution costs you on your realised gains this year — an estimate, not advice. No account needed.

This is an estimate, not tax advice

This calculation gives an indication based on your imported transactions and 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

Your situation

Tax yearI have a spouse or legal cohabiting partner with shared assetsDoubles the base exemption, the carry tranche and both caps.

Realised capital gains (meerwaarden)

The sum of your sales this year, as they count fiscally — not necessarily the same amount as your own P&L (see the acquisition value below).

Realised gains

€

Gain on sales this year, before exemption.

Realised losses (minderwaarden)

€

Loss on sales this year (positive amount). Not carried forward to next year.

Use my higher purchase price where it exceeded the 31-12-2025 close (fotomoment)For units bought before 1-1-2026 you may, through 2030, use the actual — weighted-average — purchase price if it was higher than the 31-12-2025 close, provided you can prove it (your purchase note, which we already have). Always to your advantage; turn off if you have no proof.

This year is still running: this is the total so far, not a full-year figure.

Carried-forward exemption (overgedragen vrijstelling)

Exemption carried forward from earlier years

€

The unused first tranche of €1,000 from earlier years, capped at €5,000.Prefilled from your import history

Corrections

Manual correction

€

Covers three things we cannot derive: (1) your actual taxable gain is slightly higher than above, because the tax authority doesn't deduct transaction costs while we do; (2) the Reynders part of bond/mixed funds (≥10% bonds) is already taxed via withholding tax and shouldn't count again here — enter this as a negative amount; (3) gains on assets outside category C don't belong here.

How much can I still realise tax-free this year?

Tax-free room in 2026

Still available

€10,000

€0 of €10,000 exemption used

Room expires on 31 December 2026

Estimated levy over 2026

€0.00

Estimate — verify yourself

Taxable gain: €0
Exemption applied: €0
Estimated levy: €0.00

How this was calculated

Realised gains	€0
Net gain	€0
Taxable after exemption	€0
Rate	10%
Estimated levy	€0.00
New carry to next year	€1,000

Build-up of your carry-forward pot

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: €1,000

Year	Realised	Exemption used	Tax	Carried to next year
2026	€0	€0	€0.00	€1,000

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.

Optimisation: realising gain with the costs alongside it

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.

Tax gain harvesting: realising gain within your exemption is pure profit — there is no waiting period.
There is no wash sale rule: you may buy back the same fund immediately without losing the exemption.
Losses are not carried forward — realise an open loss in the same year, not later.

Gain to realise

€

Sale value of the position

€

Stock exchange tax (TOB)

Commission per order

€

Buying back immediately?

Tax saved: €1,000.00
Stock exchange tax: €0.00
Commission: €4.00
Net: €996.00

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).

Who collects, and what your broker does

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.

What isn't covered and what to watch out for

Not taxed

Pension savings (2nd and 3rd pillar)
Savings and term deposit accounts
Real estate
Jewellery, art and classic cars
Silver and platinum
Latent (unrealised) gains

Watch out for

Gifts and inheritance are not a transfer for consideration — no levy at that moment, but the acquisition value carries over: gifting does not erase the latent gain.
Roll-over on mergers and demergers is a deferral, not a waiver.
Transaction costs are not fiscally deductible — see the correction above.
The Reynders part of bond funds (≥10% bonds) is already taxed via 30% withholding tax and isn't taxed again — this is why our estimate can overstate the gain for mixed funds.
On losing Belgian tax residency, an exit tax may apply over your entire latent gain — not calculated in this estimator.

Different regime

Category A — internal gains (sale to a company you control): taxed at 33%. Not calculated, only flagged.
Category B — substantial shareholding (≥20% in one company): tiered rate over five rolling years, €1,000,000 exemption. If you hold such a stake, this estimate does not apply.
Speculation or abnormal management of your private wealth falls under the old regime: 33% plus municipal surcharge. A factual assessment, not a calculation — and crypto gains don't automatically fall under it.
Several proposed exemptions (the 10-year 'good housefather' rule, general undivided-ownership exemption, start-up exemption) were dropped during the legislative process. They still circulate in older articles but no longer apply.

Figures used for 2026

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 Financiën

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