Belgium sits at the institutional heart of the EU, and its registration system reflects that: a single one-stop shop, the Crossroads Bank for Enterprises, handles company registration, social security, and VAT activation together. Here's what it takes to start a business in Belgium in 2026.
1. Which business structure fits you?
Before you register anything, it helps to know what you're actually choosing between.
- Eenmanszaak / entreprise individuelle (sole proprietorship). No start-up capital required, registration is quick, and you're personally liable for business debts.
- BV/SRL (Besloten Vennootschap / Société à Responsabilité Limitée). Belgium's flexible private limited company structure, with no fixed statutory minimum capital since a 2019 reform, though you'll need a realistic financial plan showing sufficient starting equity.
2. Register your business
Sole proprietorship
Registration through an accredited enterprise counter typically costs around €109, plus roughly €60 to €80 for VAT activation if applicable.
BV/SRL
You'll need a notarized deed and a two-year financial plan demonstrating sufficient starting equity, since there's no fixed minimum capital to fall back on as a substitute. Registration runs through the Crossroads Bank for Enterprises (CBE), which activates social security and VAT in the same one-stop-shop process. All-in cost, notary, registry, and basic legal setup, generally runs €1,500 to €5,000 depending on complexity, with the process taking anywhere from a few days to 3 to 6 weeks depending on how quickly documents and banking come together. Non-EU founders acting as self-employed individuals or company administrators need a Professional Card before they can register.
3. Get your enterprise number
Your ondernemingsnummer (or numéro d'entreprise) is issued at CBE registration and doubles as your VAT number once you're VAT-registered.
4. Check licenses and permits
Belgium doesn't issue a single national business license. What you need depends on your NACE activity code and region; permits are often applied for regionally or through a business counter, since Belgium's licensing landscape is split across its regions.
5. Understand Belgian taxes
Sole proprietors pay progressive personal income tax: 25% up to €15,820, 40% up to €27,920, 45% up to €48,320, and 50% above that, plus a municipal surcharge of roughly 7% to 9% on top.
Companies pay corporate income tax (ISOC) at a standard 25%, with a reduced 20% rate on the first €100,000 of profit for qualifying small companies, though qualifying now generally requires paying at least one director a minimum gross remuneration of €50,000 a year.
VAT is 21% standard, with reduced rates of 12% and 6%. Registration is mandatory once annual turnover exceeds €25,000; a special exemption scheme is available for smaller businesses below that.
6. Stay compliant
Self-employed directors and sole proprietors must join a social insurance fund, generally within 90 days of starting. Companies hold an Annual General Meeting within 6 months of their financial year end and file approved annual accounts with the National Bank of Belgium within 7 months of year end (or 30 days of AGM approval, whichever is relevant). VAT returns are typically filed quarterly.
Belgium business costs at a glance
| Item | Cost |
|---|---|
| Sole proprietorship registration | ~€109 |
| BV/SRL formation (notary + registry) | ~€1,500 to €5,000 |
| BV/SRL minimum capital | None fixed (financial plan required) |
| Enterprise number | Free, automatic |
| Corporate tax, standard | 25% |
| Corporate tax, SME rate (first €100,000) | 20% |
| VAT, standard rate | 21% |
| VAT registration threshold | €25,000 turnover |
Frequently asked questions
How much does it cost to register a sole proprietorship in Belgium?
Around €109 through an accredited enterprise counter, plus roughly €60 to €80 for VAT activation if applicable.
How much capital do I need to start a BV/SRL in Belgium?
There's no fixed statutory minimum since a 2019 reform, though you'll need a realistic two-year financial plan showing sufficient starting equity.
What's the corporate tax rate in Belgium?
A standard 25%, reduced to 20% on the first €100,000 of profit for qualifying small companies.
When do I need to register for VAT in Belgium?
Once annual turnover exceeds €25,000. The standard VAT rate is 21%.
Do non-EU founders need anything extra to start a business in Belgium?
Yes. Non-EU founders acting as self-employed individuals or company administrators need a Professional Card before they can register.
Fees and rates above come from the Crossroads Bank for Enterprises and SPF Finances as of 2026, and they do change over time, so double check before you file. None of this is legal or tax advice. Talk to a Belgium-qualified accountant or lawyer about your specific situation.