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Updated : 08/12/2016

Income taxes abroad – Belgium

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I'm an employee

Which income will be taxed in Belgium?

  • Living in Belgium for at least 6 months in the tax year? You have to pay tax on your worldwide income there.
  • Living in Belgium for less than 6 months in the tax year? You are not considered tax resident and only pay tax on income earned in Belgium.
  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Belgium after deduction of taxes and social security contributions?

Online tax calculator – Belgium

Income tax is progressive — the more you earn, the higher your rate.

Take into account:

  • tax allowances (available to all taxpayers, but the amount depends on your personal situation)
  • any deductions you are entitled to for certain types of expenditure.

Income tax rates for 2015 (2016 return)

Bracket

Annual income

Rate

1

up to €8 710

25%

2

€8 710 – €12 400

30%

3

€12 400 – €20 660

40%

4

€20 660 – €37 870

45%

5

over €37 870

50%

When and how do you pay?

Income tax (impôt des personnes physiques or personenbelasting) is assessed once a year on the basis of a tax return français .

However, employers withhold a percentage of monthly income to offset the tax bill at the end of the year. This is known as the " précompte professionnel" or " bedrijfsvoorheffing".

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax office français .

Read your tax assessment letter carefully to find out exactly which department you should send your appeal to and which procedures you need to follow.

Links

Belgian government - income tax info

Check also what your EU rights are.

I'm self-employed

Which income will be taxed in Belgium?

  • Living in Belgium for at least 6 months in the tax year? You have to pay tax on your worldwide income there.
  • Living in Belgium for less than 6 months in the tax year? You are not considered tax resident and only pay tax on income earned in Belgium.
  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Belgium after deduction of taxes and social security contributions?

Online tax calculator - Belgium

Income tax is progressive — the more you earn, the higher your rate.

You are entitled to a basic tax-free allowance, which may vary depending on your personal circumstances, and maybe some deductions for certain types of expenditure.

Income tax rates for 2015 (2016 return)

Bracket

Annual income

Rate

1

up to €8 710

25%

2

€8 710 – €12 400

30%

3

€12 400 – €20 660

40%

4

€20 660 – €37 870

45%

5

over €37 870

50%

When and how do you pay?

Income tax (impôt des personnes physiques or personenbelasting) is assessed once a year.

How to appeal/complain

If you disagree with your tax assessment, you can appeal to the tax office français .

Read your tax assessment letter carefully to find out exactly which department you should send your appeal to and which procedures you need to follow.

More info

Belgian government – income tax info     

Check also what your EU rights are.

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