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Belgium vs Uganda: tax rates compared

Belgium's income tax rate is 12.7pp higher than Uganda's (52.7% vs 40%). The 200-country average is 28%: both sit above it. Belgium's figure is dated 2025-01-01 and Uganda's 2026-01-12, so the two rates come from different data vintages.

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

0102030405060Income40%52.7%Corporate25%30%VAT18%21%Capital Gains0%10%Wealth Tax0%
five shared taxes, side by side
Tax BE UGDifference
Income Tax52.7%40%BE +12.7 pplargest gap
Corporate Tax25%30%UG +5 pp
VAT21%18%BE +3 pp
Capital Gains Tax10%0%BE +10 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Belgium52.7%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Uganda40%Source: PWC Worldwide Tax Summaries — Uganda (Individual, Taxes on personal income) · as of 2026-01-12
Difference+12.7 ppBelgium higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Belgium25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Uganda30%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−5 ppUganda higher

Uganda's corporate tax rate is 5pp higher than Belgium's (30% vs 25%). The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Belgium21%Source: PWC Worldwide Tax Summaries — Belgium (Corporate, Other taxes) · as of 2026-02-13
Uganda18%Source: PWC Worldwide Tax Summaries — Uganda (Corporate, Other taxes) · as of 2026-01-12
Difference+3 ppBelgium higher

Belgium's VAT rate is 3pp higher than Uganda's (21% vs 18%). The 181-country average is 15%: both sit above it.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Belgium10%Source: KPMG TaxNewsFlash — Belgium: New capital gains tax approved by Parliament · as of 2026-01-01
Uganda0%Source: PWC Worldwide Tax Summaries — Uganda (Individual, Income determination) · as of 2026-01-12
Difference+10 ppBelgium higher

Belgium's capital gains tax rate is 10pp higher than Uganda's (10% vs 0%). The 175-country average is 10.3%: both sit below it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Belgium0%Source: PWC Worldwide Tax Summaries — Belgium (Individual, Other taxes) · as of 2026-02-13
Uganda0%Source: PWC Worldwide Tax Summaries — Uganda (Individual, Other taxes) · as of 2026-01-12
Difference0 ppdisplayed rates match

Belgium's wealth tax rate is identical to Uganda's — both sit at 0%. The 193-country average is 0.1%: both sit below it.

Not covered for both countries yet: Crypto Tax.