The wealth tax deadline march 2026 is approaching: what you need to know
Following a recent Constitutional Court ruling, though, the existing rules will need to be revised again. However, the ruling will only come into force on 1 January 2027, so it has no impact on the return that must be filed by 31 March 2026.
Wealth Tax in Summary
Wealth tax is an annual tax charged on the total movable and fixed assets of international and domestic non-profit organisations (INPOs/NPOs) and associations. The return can be easily filed electronically through MyMinfin. This must be done by 31 March 2026, but bear in mind that the tax due must also have been paid by then!
In principle, all Belgian and foreign movable and fixed assets of the INPO, NPO or foundation are part of the taxable base. An exception to this rule is the organisation’s or foundation’s operating resources, such as current accounts. The assets are included in the taxable base at market value (rather than at book value).
Recent changes
In 2024, it was decided to replace the fixed rate of 0.17% with a system of progressive rates:
| Taxable base | Rate |
| €0 - €50.000 | 0% |
| €50.000,01 – €250.000 | 0,15% |
| €250.000,01 – €500.000 | 0,30% |
| From €500.000,01 - … | 0,45% |
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For certain sectors of society, a 62.3% reduction in the taxable base was applied, ensuring that the tax burden in these sectors did not exceed the previous fixed rate of 0.17%. This included sectors such as healthcare, home help, education, sport, animal shelters, theatre and concerts venues.
In its ruling of 4 December 2025, the Constitutional Court annulled this reduction because it created a distinction that lacked sufficient objective justification between the sectors and organisations in question and other comparable organisations, and therefore violated the principle of equality. The scrapping of this exception by the Constitutional Court means that these sectors will now be fully subject to the progressive rates, thus increasing their tax burden.
However, the Court decided that the effects of the measure will be temporarily maintained – until 31 December 2026 at the latest – so that this ruling does not need to be taken into account for the upcoming wealth tax return. The Constitutional Court’s ruling will take full effect starting next year, unless the legislature makes adjustments in the meantime and thoroughly revises the reduction system for specific sectors. This is not yet clear, but we will keep you informed.
Conclusion: act now
With the deadline of 31 March 2026 fast approaching, this is the right moment to start preparing for your wealth tax return. Make sure your return is submitted on time and correctly, and use the electronic option via MyMinFin to save time.
If you have any questions or need support, our experts are ready to help you with any step in the process.
Read more
> Understanding the wealth tax: changes since 2024
> How does the electronic declaration via MyMinFin work?
