Notional interest deduction rate assessment year 2019 | KPMG | BE
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Notional interest deduction rate for assessment year 2019: 0,746%

Notional interest deduction rate assessment year 2019

The notional interest deduction rate for an assessment year (e.g. 2019) is calculated on the basis of the average return of the 10-year OLO in the months of July, August and September of the penultimate year preceding the assessment year (e.g. 2017).


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For assessment year 2019, the average return and the notional interest deduction rate is 0,746% (1,246% for SMEs)

This rate is still subject to official confirmation. As a reminder, the rate for assessment year 2018 is 0,237% (0,737% for SMEs).

Last July, the federal government has reached an agreement on the corporate tax reform that will modify the equity base which is used to calculate the notional interest deduction (incremental equity instead of total equity) (see our e-tax flash). More details will follow when the draft legislation becomes available.

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