# Belgian Tax Shelter for Startups and Scale-ups

> Independent educational information about the Belgian Tax Shelter for private investors in eligible startups and scale-ups.

This website explains the Belgian personal income tax reduction available for qualifying investments in Belgian startups and scale-ups. It is general educational information, not personal tax or investment advice.

## Full content in Markdown

- [English Markdown page](https://startuptaxshelter.be/en.md): Complete English content, calculator explanation, conditions, risks, FAQ, and sources.
- [Dutch Markdown page](https://startuptaxshelter.be/nl.md): Complete Dutch content, calculator explanation, conditions, risks, FAQ, and sources.
- [French Markdown page](https://startuptaxshelter.be/fr.md): Complete French content, calculator explanation, conditions, risks, FAQ, and sources.
- [German Markdown page](https://startuptaxshelter.be/de.md): Complete German content, calculator explanation, conditions, risks, FAQ, and sources.

## HTML pages

- [English](https://startuptaxshelter.be/en/)
- [Dutch](https://startuptaxshelter.be/nl/)
- [French](https://startuptaxshelter.be/fr/)
- [German](https://startuptaxshelter.be/de/)

## Key facts

- The Tax Shelter is a Belgian personal income tax reduction for qualifying individual investors.
- A qualifying startup investment can provide a 45% reduction for a micro-company or a 30% reduction for a small company.
- A qualifying scale-up investment can provide a 25% reduction.
- The investor limit is €100,000 per person per year across startup and scale-up Tax Shelter investments combined.
- Startup investments generally take place at incorporation or through a capital increase within four years of incorporation.
- Scale-up investments generally take place through a capital increase from the fifth through the tenth year after incorporation.
- Startup investments generally need to be held for 48 months to avoid a partial recovery of the tax reduction.
- Investment risk remains with the investor. A tax reduction does not guarantee a return or protect against loss of capital.
- The actual benefit depends on the investor, company, investment, documentation, and applicable legislation.

## Official sources

- [FPS Finance: investing in a startup or scale-up](https://fin.belgium.be/nl/particulieren/belastingvoordelen/investeren-start-up-scale-up-tax-shelter)
- [FPS Finance: startup companies](https://financien.belgium.be/nl/ondernemingen/tax-shelter-kleine-ondernemingen/startende-start-up)
- [FPS Finance: scale-up companies](https://financien.belgium.be/nl/ondernemingen/tax-shelter-kleine-ondernemingen/groeibedrijven-scale-up)
- [FPS Finance: Belgian tax rates](https://fin.belgium.be/nl/particulieren/belastingaangifte/inkomsten/belastingtarieven)
- [Vlaanderen.be: startup Tax Shelter](https://www.vlaanderen.be/tax-shelter-voor-startende-ondernemingen)
- [Vlaanderen.be: scale-up Tax Shelter](https://www.vlaanderen.be/tax-shelter-voor-scale-ups-groeibedrijven-fod-financien)

Last reviewed: October 2026.