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What is withholding tax on investment income?

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Withholding tax on investment income is the tax withheld at source on investment income, such as dividends, interest or certain copyright income. In 2026: 30% (general rate of withholding tax on investment income (dividends, ordinary interest)). In Dutch: roerende voorheffing.

Definition of withholding tax on investment income

The bank or company paying the income withholds the tax directly and pays it to the State: usually, you have nothing more to declare. Some income has its own rate, for example interest on regulated savings accounts or VVPR-bis dividends.

A small part of dividends and of interest on regulated savings is exempt each year: the withholding tax on those amounts is recovered through the tax return.

The key figure in 2026

30%General rate of withholding tax on investment income (dividends, ordinary interest)

Source: IPP, cadre VII : revenus mobiliers (18 May 2026): €833 of dividends and €1,020 of regulated savings interest exempt, codes 1437, 1160, 1162, Billy (secondary source). 2027 amount: not yet published. This entry will be updated as soon as it is.

Worked example

You receive €1,500 of interest on a regulated savings account in 2026: the first €1,020 is exempt, the next €480 bears 15% withholding tax, i.e. €72.00.

For ordinary dividends, withholding tax is 30%; on the first €833, it is recovered through the tax return, i.e. up to €249.90.

In Dutch: roerende voorheffing

In a Dutch-language tax return or bank document, withholding tax on investment income is called ‘roerende voorheffing’; in French-language ones, ‘précompte mobilier’. On Indexo’s English pages: withholding tax on investment income.

Dutch term taken from: FPS Finance, Partena Professional (secondary source).

Not to be confused with…

  • Withholding tax (bedrijfsvoorheffing / précompte professionnel): an advance on your tax, deducted from your salary every month by your employer and paid to FPS Finance.
  • Property tax: the annual tax on real estate, calculated on its indexed cadastral income and paid by the owner.

Calculate it for your situation

The full tax of a couple or a single person: salaries, self-employment, pensions, benefits, cadastral income, dividends and reductions, line by line.

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Related terms

Sources

Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.