Home » Belgium » Belgium – Taxation

Belgium – Taxation

Belgium has a complex taxation system that can be confusing for expats living and working in the country. In this article, we will explain how the taxation system works in Belgium, whether the country offers any double taxation agreements, the main taxes expats need to be aware of, any special tax breaks that could apply to expats, how and when to file a tax return as an expat, and the tax exit procedures for anyone leaving Belgium to move abroad.

The Taxation System in Belgium

Belgium operates a progressive taxation system, where the tax rate increases as income increases. Residents in Belgium are taxed on their worldwide income, while non-residents are only taxed on income earned within the country. The Belgian taxation system consists of federal, regional, and local taxes, which are administered by different levels of government.

Double Taxation Agreements

Belgium has signed double taxation agreements with several countries to avoid double taxation for individuals and companies. These agreements ensure that income is not taxed twice in both countries, which can result in a significant tax burden for taxpayers. Some of the countries that have signed double taxation agreements with Belgium include the United States, Canada, and the United Kingdom.

Main Taxes in Belgium

As an expat in Belgium, there are several taxes that you need to be aware of. The main taxes include income tax, social security contributions, and value-added tax (VAT).

Income tax

Income tax in Belgium is levied on all income earned by residents, including employment income, rental income, and capital gains. The tax rate ranges from 25% to 50%, depending on the income level. Non-residents are only taxed on income earned in Belgium, and the tax rate is generally higher for non-residents.


Get Our Best Articles Every Month!

Get our free moving abroad email course AND our top stories in your inbox every month


Unsubscribe any time. We respect your privacy - read our privacy policy.


Social security contributions

Social security contributions in Belgium are compulsory for all residents who work in the country. The contributions are used to fund the country’s social security system, which provides benefits such as health care, pensions, and unemployment benefits. The contributions are based on the income level and are generally around 13% of the gross salary.

Value-added tax (VAT)

Value-added tax in Belgium is currently set at 21%. The VAT is applied to the sale of goods and services in the country, and it is paid by consumers. As an expat, you will need to pay VAT on any goods and services that you purchase in Belgium.

Special Tax Breaks for Expats

Belgium offers several tax breaks for expats who live and work in the country. These include the expatriate tax regime, which provides tax breaks for highly skilled workers who are employed by a Belgian employer or an international organization based in Belgium. The regime provides a tax-free allowance for housing costs, as well as a tax-free allowance for other expenses, such as school fees and home leave.

Filing a Tax Return in Belgium

As an expat in Belgium, you are required to file a tax return if you have income earned in the country. The tax year in Belgium runs from January 1st to December 31st. The tax return must be filed by June 30th of the following year. To file your tax return, you will need to obtain a tax identification number (TIN) from the government. You will also need to gather all the necessary documentation, including income statements and receipts for any deductions. The tax return can be filed online through the government’s tax portal or in person at the tax office.

Tax Exit Procedures for Leaving Belgium

If you are leaving Belgium to move abroad, you will need to follow certain tax exit procedures. The first step is to inform the government that you are leaving the country and that you are no longer a tax resident. You will need to complete a deregistration form, which should include your personal details, the date of departure, and your new country of residence. You will also need to settle any outstanding tax liabilities, including income tax and social security contributions.

If you have any assets in Belgium, such as property or investments, you may also need to pay any applicable taxes before you can transfer ownership. It is important to consult with a tax advisor before leaving Belgium to ensure that you have fulfilled all your tax obligations and to avoid any future tax issues.

Belgium has a complex taxation system that can be challenging for expats living and working in the country. The main taxes that expats need to be aware of include income tax, social security contributions, and value-added tax (VAT). However, Belgium offers several tax breaks for expats, including the expatriate tax regime, which provides tax-free allowances for housing costs and other expenses. If you have income earned in Belgium, you are required to file a tax return by June 30th of the following year. If you are leaving Belgium to move abroad, you will need to inform the government and settle any outstanding tax liabilities, including income tax and social security contributions.


Latest Videos

In this short video, we dive into the significant health care updates and changes happening globally in 2024. From Germany's insurance cost adjustments to Cyprus's renewed COVID-19 precautions, we cover the essential news you need to know.  Germany's Health Insurance Update:  Starting in 2024, residents in Germany will see a slight increase in their health insurance costs, with a 0.1% rise to a maximum of 1.7%. This adjustment aims to expand coverage for medical care not currently included in statutory health insurance, such as select dental treatments, IVF, and early cancer screenings.  COVID-19 Measures Reintroduced in Cyprus:  With over 3000 new COVID-19 cases, Cyprus is stepping up its game by reintroducing health measures. Requirements now include proof of a negative COVID-19 test for entry into various facilities, emphasizing the importance of vaccination, especially for the elderly, to combat the evolving virus strains.  Free Health Trials in Trieste, Italy:  Trieste launches an initiative for free health screenings, including echocardiograms and blood tests, focusing on preventive care against non-communicable diseases. This move underscores the city's commitment to improving public health through early detection and prevention.  Spain's New Health Advice App:  Madrid introduces a groundbreaking app offering reliable health advice to counteract the widespread misinformation online. This app, part of the 'Madrid Te Cuida' initiative, will guide users to accurate information, from diet tips to medical queries, ensuring the advice is vetted by health professionals.  Expat Satisfaction with Healthcare in Mexico:  A study reveals that expat retirees in Mexico are largely content with the healthcare quality and costs, with many citing significant savings compared to the United States without compromising on care quality. This insight sheds light on the growing trend of healthcare tourism and relocation for medical reasons.  Stay tuned as we unpack these updates, providing you with the insights and implications of these healthcare changes. Whether it's the impact on your wallet or the quality of care you can expect, we've got you covered in this comprehensive overview of health care in 2024. Don't forget to like, share, and subscribe for more health news around the globe!

In this short video, we dive into the significant health care updates and changes happening globally in 2024. From Germany's insurance cost adjustments to Cyprus's renewed COVID-19 precautions, we cover the essential news you need to know.

Germany's Health Insurance Update:

Starting in 2024, residents in Germany will see a slight increase in their health insurance costs, with a 0.1% rise to a maximum of 1.7%. This adjustment aims to expand coverage for medical care not currently included in statutory health insurance, such as select dental treatments, IVF, and early cancer screenings.

COVID-19 Measures Reintroduced in Cyprus:

With over 3000 new COVID-19 cases, Cyprus is stepping up its game by reintroducing health measures. Requirements now include proof of a negative COVID-19 test for entry into various facilities, emphasizing the importance of vaccination, especially for the elderly, to combat the evolving virus strains.

Free Health Trials in Trieste, Italy:

Trieste launches an initiative for free health screenings, including echocardiograms and blood tests, focusing on preventive care against non-communicable diseases. This move underscores the city's commitment to improving public health through early detection and prevention.

Spain's New Health Advice App:

Madrid introduces a groundbreaking app offering reliable health advice to counteract the widespread misinformation online. This app, part of the 'Madrid Te Cuida' initiative, will guide users to accurate information, from diet tips to medical queries, ensuring the advice is vetted by health professionals.

Expat Satisfaction with Healthcare in Mexico:

A study reveals that expat retirees in Mexico are largely content with the healthcare quality and costs, with many citing significant savings compared to the United States without compromising on care quality. This insight sheds light on the growing trend of healthcare tourism and relocation for medical reasons.

Stay tuned as we unpack these updates, providing you with the insights and implications of these healthcare changes. Whether it's the impact on your wallet or the quality of care you can expect, we've got you covered in this comprehensive overview of health care in 2024. Don't forget to like, share, and subscribe for more health news around the globe!

YouTube Video UCB21b-C4O2aXm7H18_GsXMQ_nC_Fs6gU22U

Expat Focus International Healthcare Update January 2024

Expat Focus 31 January 2024 10:36 am

This error message is only visible to WordPress admins

Important: No API Key Entered.

Many features are not available without adding an API Key. Please go to the YouTube Feed settings page to add an API key after following these instructions.