> For the complete documentation index, see [llms.txt](https://knowledge.plutus.be/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://knowledge.plutus.be/belastingen-en-bijdragen/fiscale-kerncijfers/aanslagjaar-2025.md).

# 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](/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%       |


---

# Agent Instructions
This documentation is published with GitBook. GitBook is the documentation platform designed so that both humans and AI agents can read, navigate, and reason over technical content effectively. Learn more at gitbook.com.

## Querying This Documentation
If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question.

Perform an HTTP GET request on the current page URL with the `ask` query parameter, and the optional `goal` query parameter:

```
GET https://knowledge.plutus.be/belastingen-en-bijdragen/fiscale-kerncijfers/aanslagjaar-2025.md?ask=<question>&goal=<endgoal>
```

`ask` is the immediate question: it should be specific, self-contained, and written in natural language.
`goal` is optional and describes the broader end goal you are ultimately trying to accomplish on behalf of the user. GitBook uses it to tailor the answer towards what is most useful for that goal.

The response will contain a direct answer to the question and relevant excerpts and sources from the documentation.

Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.