TAX CREDIT
Belgian Tax Shelter
Tax Shelter Office (Cellule Tax Shelter) / SPF Finances (Federal Public Service Finance)
Last verified 5 Apr 2026 · 14 days ago
25%
Cap per project
€1M
Max public funding
50%
Sessions/year
1
Payment timing
12 months
Reliability
Good
Bankability
Bankable
Territorial spend requirement
Expenses must be made in EEA and Belgium within 18 months (24 months for animation) of signing framework agreement
Overview
The Belgian Tax Shelter is a financial product that allows companies to invest in audiovisual production, performing arts, and gaming in Belgium in exchange for a tax exemption of 421% of the invested amount plus additional financial returns.
Eligible formats
feature filmtv seriesdocumentaryanimationshort filmtv movie
Eligibility
Open to all Belgian companies or Belgian branches of foreign companies subject to corporate tax in Belgium
● Co-production eligible● Cultural test required● VFX eligible
Upcoming deadlines
31 Dec 2026Application deadline
Source: Tax Shelter Office (Cellule Tax Shelter) / SPF Finances (Federal Public Service Finance) · verified 5 Apr 2026