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Tax Law

WIB/CIR

The Belgian Income Tax Code (Wetboek Inkomstenbelastingen / Code des Impôts sur les Revenus) is the primary legislation governing income taxation in Belgium.

Also known as: Wetboek Inkomstenbelastingen, Code des Impôts sur les Revenus, Income Tax Code, WIB92, CIR92

What is WIB/CIR?

The WIB/CIR (Wetboek van de Inkomstenbelastingen / Code des Impôts sur les Revenus) is Belgium’s primary income tax legislation. Often referred to as WIB92 or CIR92 (reflecting the 1992 consolidation), it governs:

  • Personal income tax (personenbelasting / impôt des personnes physiques)
  • Corporate income tax (vennootschapsbelasting / impôt des sociétés)
  • Legal entities tax (rechtspersonenbelasting / impôt des personnes morales)
  • Non-resident income tax (belasting niet-inwoners / impôt des non-résidents)

Structure

The code is organized into titles covering:

  1. Title I — General provisions and definitions
  2. Title II — Personal income tax
  3. Title III — Corporate income tax
  4. Title IV — Legal entities tax
  5. Title V — Non-resident tax
  6. Title VI — Common provisions (deductions, rates, procedures)

Bilingual nature

As with most Belgian federal legislation, the WIB/CIR exists in both Dutch (WIB) and French (CIR) versions. Both have equal legal force. The code is regularly updated through tax reform packages and annual budget laws.

Why it matters

For any Belgian tax question, the WIB/CIR is typically the starting point. Understanding article references (e.g., “Art. 26 WIB92”) is essential for tax professionals working with Belgian clients.