The VVPR bis regime is one of the most attractive tax tools for IT consultants running their own SRL. The 2026 Programme Law changes its economics in a meaningful way.
Breaking 2026 update
Programme Law 29 May 2026
The reduced VVPR bis withholding tax rises from 15% to 18% with effect from 1 July 2026. Dividends distributed before that date can still benefit from the 15% rate if all conditions are met.
What is VVPR bis?
VVPR bis is a reduced dividend withholding tax regime available to qualifying small Belgian companies. It significantly lowers the standard 30% rate when shareholders extract profits as dividends.
Rates before and after
| Period | VVPR bis rate |
|---|---|
| Until 30 June 2026 | 15% |
| From 1 July 2026 | 18% |
| Standard rate (no VVPR bis) | 30% |
Eligibility conditions
- Small company under Belgian Companies Code (CSA) criteria
- Shares issued in exchange for a cash contribution from incorporation onwards
- Registered (nominative) shares
- Minimum 3 year holding period before distribution at the reduced rate
Calculation example on €50,000 dividends
| Regime | Withholding | Net dividend |
|---|---|---|
| Standard 30% | €15,000 | €35,000 |
| VVPR bis 15% (until 30 June 2026) | €7,500 | €42,500 |
| VVPR bis 18% (from 1 July 2026) | €9,000 | €41,000 |
Action point before 30 June 2026
If your SRL meets the conditions and you have profits available, distributing before 30 June 2026 captures the 15% rate one last time. Discuss timing with your accountant immediately.
This article is for informational purposes only. Consult a certified accountant for personalised fiscal advice.