# Aanslagjaar 2025

## Belastingpercentages vennootschapsbelasting

| Omschrijving                                                                                                                                                                                                                  | Belastingpercentage                                             |
| ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------- |
| Standaardtarief                                                                                                                                                                                                               | 25%                                                             |
| Verlaagd tarief voor startende vennootschappen gedurende de eerste 4 belastbare tijdperken                                                                                                                                    | 20% op de eerste schijf van 100.000,00 EUR aan belastbare winst |
| Verlaagd tarief voor kleine vennootschappen die [aan de nodige voorwaarden voldoen](/plutus-open-knowledge-hub/belastingen-en-bijdragen/inkomstenbelasting/vennootschapsbelasting.md#verlaagd-tarief-vennootschapsbelasting). | 20% op de eerste schijf van 100.000,00 EUR aan belastbare winst |

## Belastingpercentages personenbelasting

| Inkomstenschijven       | Belastingpercentage |
| ----------------------- | ------------------- |
| 0,01 EUR - 15.820 EUR   | 25%                 |
| 15.820 EUR - 27.920 EUR | 40%                 |
| 27.920 EUR - 48.320 EUR | 45%                 |
| > 46.320 EUR            | 50%                 |

## Sociale bijdragen

### Vennootschapsbijdrage

| Balanstotaal 2022 | Vennootschapsbijdrage 2024 |
| ----------------- | -------------------------- |
| < 831.990,83 EUR  | 387,34 EUR                 |
| > 831.990,83 EUR  | 967,53 EUR                 |

## Intrestvoeten rekening-courant

| R/C        | Intrestvoet |
| ---------- | ----------- |
| Credit R/C | 8,02%       |
| Debet R/C  | 6,25%       |


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