Moving to Belgium? Here’s What You Should Know About Personal Income Tax

Each year, Belgium welcomes many new arrivals in September, including international students, trainees, and expatriate professionals. Alongside settling into a new country, understanding the Belgian tax system is an important step for anyone planning to live or work here.

Residents vs. Non-Residents

Belgium distinguishes between residents and non-residents for tax purposes. Belgian residents are taxed on their worldwide income, while non-residents are taxed only on Belgian-source income. There are several conditions for classifying as a resident. You are generally considered a resident if you spend more than 183 calendar days in Belgium, if your primary residence is located here, if Belgium becomes your centre of wealth, etc.

Tax treaties with your country of origin before moving to Belgium may also influence your status. This can be advantageous if you already pay income tax in another country, as foreign income may be excluded. Additionally, there are special cases of non-residents earning at least 75% of their professional income in Belgium qualifying for certain deductions or tax benefits. Specific regimes may also apply to researchers and foreign executives.

Tax Rates

Personal income tax in Belgium is levied on a progressive scale from 25% to 50%. Rates are the same for residents and non-residents, but available deductions and tax credits vary depending on individual circumstances.

Filing Your Tax Return

Anyone earning income in Belgium is required to file a tax return. Key points include:

• Tax Year: 1 January – 31 December.
• Filing: Returns for income year x are submitted in year x+1 (e.g., 2024 income is declared and submitted in the 2025 tax year).
• Methods:
  • Online via MyMinfin (Tax-on-Web) for faster and more efficient processing.
  • Paper forms, available upon request from the tax office.
• Deadlines: Filing deadlines vary by taxpayer category and are announced each year by the Federal Public Service Finance.

Why It Matters

Failure to file a tax return, or errors in filing, can result in fines, late-payment surcharges, or tax increases. Beyond compliance, correct and timely filing also ensures that you do not miss out on deductions or tax reliefs available to your situation.

How Kreston-VDN Can Help

At Kreston-VDN, we support individuals and businesses in navigating the complexities of Belgian taxation. Our team can:

• Ensure your return is filed accurately and on time.
• Assess eligibility for deductions, special regimes, and expatriate benefits.
• Provide tailored advice on compliance and tax planning.

If you are new to Belgium and want certainty and peace of mind with your taxes, our consultants are here to make the process straightforward and stress-free.