Paul Joseph, Count de Smet de Naeyer (13 May 1843 – 9 September 1913) was a Belgian Catholic Party politician.
Born in Ghent, son of a cotton industrialist, he was himself also an industrialist and a banker.
He served in several governments, as Finance minister from 1894 to 1896, and again from 1899 to 1907, combining the portfolio with the Ministry of Public Works.
He was the 16th Prime Minister of Belgium from 1896 to 1899, and again from 1899 to 1907.