BE · EuropeGG · Europe
Belgium vs Guernsey: tax rates compared
Belgium's income tax rate is 32.7pp higher than Guernsey's (52.7% vs 20%). The 200-country average is 28%: Belgium sits above it, Guernsey sits below it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | BE | GG | Difference |
|---|---|---|---|
| Income Tax | 52.7% | 20% | BE +32.7 pplargest gap |
| Corporate Tax | 25% | 0% | BE +25 pp |
| VAT | 21% | 0% | BE +21 pp |
| Capital Gains Tax | 10% | 0% | BE +10 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 52.7% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Guernsey | 20% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Taxes on personal income · as of 2025-12-17 |
| Difference | +32.7 pp | Belgium higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Guernsey | 0% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +25 pp | Belgium higher |
Belgium's corporate tax rate is 25pp higher than Guernsey's (25% vs 0%). The 201-country average is 22.6%: Belgium sits above it, Guernsey sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Belgium | 21% | Source: PWC Worldwide Tax Summaries — Belgium (Corporate, Other taxes) · as of 2026-02-13 |
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Difference | +21 pp | Belgium higher |
Belgium's VAT rate is 21pp higher than Guernsey's (21% vs 0%). The 181-country average is 15%: Belgium sits above it, Guernsey sits below it. Belgium's figure is dated 2026-02-13 and Guernsey's 2025-12-17, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 10% | Source: KPMG TaxNewsFlash — Belgium: New capital gains tax approved by Parliament · as of 2026-01-01 |
| Guernsey | 0% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Income determination · as of 2025-12-17 |
| Difference | +10 pp | Belgium higher |
Belgium's capital gains tax rate is 10pp higher than Guernsey's (10% vs 0%). The 175-country average is 10.3%: both sit below it. Belgium's figure is dated 2026-01-01 and Guernsey's 2025-12-17, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 0% | Source: PWC Worldwide Tax Summaries — Belgium (Individual, Other taxes) · as of 2026-02-13 |
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Difference | 0 pp | displayed rates match |
Belgium's wealth tax rate is identical to Guernsey's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Belgium's figure is dated 2026-02-13 and Guernsey's 2025-12-17, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.