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 was head of the Société Générale de Belgique and the owner of several coal mines.

He represented Ghent and Eeklo in the Belgian Chamber of People's Representatives from 1886 to 1908, and served in the Belgian Senate from 1908 to 1913. 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.