Belgium radically changed its tax approach on January 1, 2026. The era of total exemption for individuals is over, replaced by a system based on your investor profile.
❗️ Step-up Mechanism: To avoid retroactive taxation, the law stipulates that only the increase in value occurring after January 1, 2026, is taxed. For cryptos purchased before 2026, the administration uses their market value as of 12/31/2025 as the fiscal purchase price for calculating the 10% tax. Gains accumulated before this date remain tax-exempt for "Prudent Investor" profiles.
The 3 Investor Profiles: Which rate applies to me?
In Belgium, your tax rate depends on how you manage your assets:
1. The "Prudent Investor" (Bon Père de Famille / Normal private management): 10%
2026 Update: Previously exempt, this profile is now taxed at 10% on capital gains.
Criteria: Long-term investment ("Buy & Hold"), use of own funds, and low transaction frequency.
Annual Threshold: The first €10,000 of capital gains realized each year are tax-exempt.
💡 Note: You must always declare your passive income (staking, lending rewards).
2. The "Speculator" (Miscellaneous income): 33%
Rate: 33% (+ local communal surcharges).
Criteria: High risk-taking, frequent trading, use of automated tools, or leverage.
3. The "Professional" (Professional income): 25% to 50%
Rate: Progressive personal income tax scale (25% to 50%) + social security contributions.
Criteria: Main activity, intensive mining, or an organized business structure.
Passive Income (Staking, Lending, Rewards)
Passive gains are treated separately from trading capital gains as movable income:
They are taxed at a default rate of 30%.
Taxation occurs at the moment the tokens are received in your wallet.
There is no specific exemption threshold (like the €10,000 for gains) for this type of income.
Taxation Type | Asset / Product | Investor Profile | Tax Rate |
Miscellaneous Income | Crypto Capital Gains | Prudent Investor (Bon père de famille) | 10% (above €10k) |
Miscellaneous Income | Crypto Capital Gains | Speculator | 33% |
Movable Income | Passive Gains (farming, staking, etc.) | All Profiles | 30%
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The Waltio Team.