Tax to GDP ratios

Belgium is in the upper rank of OECD countries in order of tax to GDP ratio at 43.5% in 2010 and 44.0% in 2011.  The 2010 figure was significantly above the OECD average of 33.8% and Belgium’s tax to GDP ratio has been higher than the OECD average in every year since 2000.

Figure 1: Tax revenue as percentage of GDP 2000 to latest available data

Tax structures

The main observations for Belgium are:

• Revenue from personal and corporate income taxes declined between 2000 and 2011 from 17.2% to 15.3 per cent of GDP but was well above the OECD average of 11.3% in 2010.

• Revenue from Social security contributions has been stable and in 2010 was 14.2% of GDP, also well above the OECD average of 9.5%.

• Taxes on goods and services were also very stable over the period at 11.2% of GDP in 2010, very similar to the OECD average of 11.0%.

• Property tax revenues were 3.0% of GDP in 2010, about 50% above the OECD average.

Figure 2: Tax revenue main headings as percentage of GDP, 2000, 2007, 2010, 2011 

• OECD averages are not available for 2011 as 5 OECD countries have not provided data for that year.
• More comparative information about OECD member countries is contained in the tables linked within the following webpages:
  • Tax revenue trends: tax ratios changes between 2007 and 2011
  • Tax revenue trends: tax ratios changes between 1965 and 2010
  • Tax structures: latest position (2010)
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