Belgian Taxes for Expatriates Following Revisions to the Special Tax Regime

Belgium is often regarded as one of the highest-tax jurisdictions in Europe, and, for those who had been living in the country and paying taxes via the original special tax regime, which ended last year, the impacts on their tax burdens may have been considerable.

We have previously shared insights into this reform and welcome you to visit our earlier publication on Reforms to Non-Resident Taxes for Expats in Belgium. Following a number of enquiries, we have created this updated guide to provide insights into how taxation now works for almost all foreign nationals, since most will be subject to standard-rate taxes regardless of whether they are tax residents or not.

As always, the best way to manage your tax affairs and ensure you’re not inadvertently paying more tax than necessary is to speak with an accomplished wealth manager. Any Belgian residents unsure how to calculate their liabilities correctly can contact our Brussels team.

Paying Belgian Taxes as an Expat Resident

Belgian income tax rates are indeed higher than those of many neighbouring EU countries, reaching 50% for earners with incomes of €49,840 and above. This doesn’t, though, apply across the board, and other taxes, including corporation tax, are reasonably similar to those elsewhere.

However, one of the complexities is that, as in multiple places within the European Economic Area, taxes aren’t consistent everywhere in Belgium. That’s because there are several tax authorities, including:

• FPS Finance – the Federal Public Service Finance body
• The Flemish Tax Authority, or Vlaamse Belastingdienst in Flanders
• The Brussels Tax Authority, called Irisfin
• The Walloon Tax Authority, referred to as the Service Public de Wallonie Fiscalité (SPW Fiscalité) in Wallonia

The national tax authority sets rates for federal income tax, corporate taxes, VAT, and import duties. Regional offices have autonomy in managing property, inheritance, and vehicle taxes, which can mean that your tax obligations will differ depending on where you live.

An Overview of Personal Income Tax Rates and Allowances in Belgium

This year, standard income tax bands increased slightly, accompanied by changes to tax-free allowances and additional deductions that Belgian taxpayers can claim if they have children. The 2025 bands and rates are as follows.

Alongside these updates, the Belgian government has announced a new expat regime, replacing the old special tax regime. Professionals with a minimum income of €70,000 can apply, provided they meet the much stricter eligibility criteria.

Successful applicants benefit from a tax-free allowance of 35%, increased from the original 30%, and now need to prove a slightly lower annual gross income, previously set at €75,000, without a cap on the maximum income against which they can claim a percentage tax-free.

However, for all others, Belgian taxes are payable at the standard rates. Non-residents are taxed only on incomes or assets in the country, while tax-residents are liable for all earnings worldwide.

Registering to Pay Tax in Belgium

Most foreign nationals who move to Belgium and need to pay taxes and social security contributions will be required to register for an RRN or NRR number, depending on whether they reside in a Dutch- or French-speaking area of the country.

In Dutch, this is referred to as a rijksregisternummer or National Register Number, and in French, it is known as the numéro de register national. The exception applies to expats who hold a temporary work permit, which requires them to apply for a Dutch bis-nummer or a French numéro Bis to access a non-national BSN number.

Calculating Your Income Tax Liability as an Expat Taxpayer in Belgium

Income tax is payable against all net earnings after social security contributions and allowances, and everyone is expected to submit a tax return, regardless of whether they are self-employed, employed, or a business owner.

Personal income tax applies to salaries and benefits, as well as rental incomes. The regional tax authorities can levy additional municipal surcharges, which are calculated against the taxpayers’ federal income tax bill, with rates ranging from 0% to 9% for residents and a flat rate of 7% for non-residents.

Investment incomes, including dividends and interest, may be taxed differently, with those paid from a financial institution within Belgium subject to a flat rate of 30%. However, interest earnings from a ‘normal’ savings account are currently subject to an allowance of €1,050 and anything above that is taxed at a lower 15% flat rate.

Belgian Social Security Rates

Expats who are employed in Belgium pay a 13.07% social security contribution, deducted from their gross pay. These contributions, alongside professional expenses, are deducted before arriving at a net taxable income. Special social security contributions are also payable, based on the net taxable income per family, with rates of €9.30 to €60.94 per month.

Understanding Property Taxes in Belgium for Foreign National Residents

Foreign nationals who own homes in Belgium will need to account for property taxes as well as other obligations, with the main tax called the précompte immobilier, or immovable withholding tax.

This is payable by anyone who owns any type of property or land, and non-residents with incomes in Belgium or with earnings arising from the property above €2,500 are required to submit a tax return.

The annual tax is calculated by the relevant province, based on the notional cadastral value of the real estate, with rates applied from 20% to 50% of that assessed value.

While this appears to be a significant tax obligation, the cadastral value is typically substantially lower than the market value or the amount a buyer may have paid. Those with an assessed value of under €745 qualify for a 25% reduction, while residents with non-subsidised new-build properties may qualify for up to a 50% reduction.

Professional Assistance With Tax Management and Reporting in Belgium

Like almost every country, Belgian taxes can become complex. It is essential that any foreign national claims the allowances and reductions they are entitled to, understands when and which incomes or assets need to be declared, and remains up to date with an ever-changing tax regime, as further reforms are anticipated next year.

If you’d like to discuss your tax position with one of our wealth management team, or review the potential benefits of applying for the revised special tax regime, you can get in touch with us by scheduling a virtual consultation or by calling or emailing the Chase Buchanan Private Wealth Management offices.

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*Information correct as at November 2025