Revenue Statistics 2016 - Belgium

Tax-to-GDP ratio
Tax-to-GDP ratio over time
The OECDs annual Revenue Statistics report found that the tax-to-GDP ratio in Belgium decreased by 0.2 percentage
points, from 45.0% in 2014 to 44.8% in 2015. The corresponding figures for the OECD average were an increase of 0.1
percentage point from 34.2% to 34.3% over the same period. Since the year 2000, the tax-to-GDP ratio in Belgium has
increased from 43.5% to 44.8%. Over the same period, the OECD average in 2015 was slightly above that in 2000
(34.3% compared with 34.0%).

Belgium OECD
%
50

45 45.0 45.0 44.8

43.6 44.2
43.5 43.5 43.1 43.2 43.2 43.0 43.3 43.1
42.7 42.4 42.6

40

35
34.0 33.7 33.8 33.8 34.2 34.3
33.5 33.2 33.2 33.1 33.6 33.2 33.0 33.4
32.4 32.6
30

Tax-to-GDP ratio compared to the OECD

Belgium ranked 3rd out of 35 OECD countries in terms of the tax-to-GDP ratio in 2015.* In 2015, Belgium had a tax-to-
GDP ratio of 44.8% compared with the OECD average of 34.3%. In 2014, Belgium was also ranked 3rd out of the 35
OECD countries in terms of the tax-to-GDP ratio.

%

46.6
45.5 44.8
44.0 43.5 43.3 43.3

39.4
OECD average, 34.3%
38.1 37.8
37.1 37.0 36.9 36.8 36.6 34.5 33.8 33.6 33.5
32.8 32.5 32.3 32.1 32.0 31.9
31.4
30.0 29.0
27.9 27.8
26.4
25.3
23.6
20.7
17.4

* Australia, Japan and Poland are unable to provide provisional 2015 data, therefore their latest 2014 data are presented within this country note.

In the OECD classification the term taxes is confined to compulsory unrequited payments to general government. Taxes are unrequited in the sense that benefits provided by
government to taxpayers are not normally in proportion to their payments.
 Tax structures
Tax structure compared to the OECD average
The structure of tax receipts in Belgium compared with the OECD average is shown in the figure below.

Belgium OECD unweighted average

%

32
29
26
24
20
15
13
9 8 9
7 6
0 1 1 1

Taxes on personal Taxes on corporate Social security Payroll taxes Taxes on property Value Added Taxes on goods Other
income, profits and income and gains contributions Taxes/Goods and and services
gains Services Tax (excluding
VAT/GST)
Relative to the OECD average, the tax structure in Belgium is characterised by:

Higher revenues from taxes on personal income, profits and gains; social security contributions and property.
A lower proportion of revenues from taxes on corporate income and gains; value added taxes and goods and services

(excluding VAT/GST).
No revenues from taxes on payroll.

Tax structure Tax Revenues in national currency Tax structure in Belgium Position in OECD

Euro, millions %
2014 2013 D 2014 2013 D 2014 2013 D
Taxes on income, profits and capital gains 64 522 62 729 + 1 793 36 35 +1 11th 11th -
of which
Personal income, profits and gains 51 576 50 470 + 1 106 29 29 - 10th 10th -
Corporate income and gains 12 891 12 210 + 681 7 7 - 19th 18th -1
Social security contributions 57 026 56 362 + 664 32 32 - 13th 13th -
Payroll taxes 8 8 - - - - 16th 16th -
Taxes on property 14 257 13 805 + 451 8 8 - 9th 10th +1
Taxes on goods and services 43 067 42 725 + 342 24 24 - 31st 30th -1
of which VAT 27 518 27 250 + 268 15 15 - 28th 28th -
Other 1 300 1 231 + 69 1 1 - 12th 12th -
TOTAL 180 180 176 860 + 3 320 100 100 - - - -
Tax revenue includes net receipts for all levels of government; figures in the table may not sum to the total indicated due to rounding.
1. Includes income taxes not allocable to either personal or corporate income.
2. The country with the highest share being 1st and the country with the lowest share being 35th.
Source: OECD Revenue Statistics 2016 http://www.oecd.org/tax/tax-policy/revenue-statistics.htm
Contacts
David Bradbury Michelle Harding Michel Lahittete
Centre for Tax Policy and Administration Centre for Tax Policy and Administration Centre for Tax Policy and Administration
Head, Tax Policy and Statistics Division Head, Tax Data & Statistical Analysis Unit Statistician
David.Bradbury@oecd.org Michelle.Harding@oecd.org Michel.Lahittete@oecd.org