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Updated : 01/07/2015

Income taxes abroad – Belgium

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* Information not yet provided by national authorities

I'm an employee

Which income will be taxed in Belgium?

  • Live in Belgium (min. 6 months in the tax year)? You have to pay tax on your worldwide income there.
  • Lived in Belgium 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 2014 (declared in 2015 return)

Bracket

Annual income

Rate

1

up to €8,680

25%

2

€8,680.01 – €12,360

30%

3

€12,360.01 – €20,600

40%

4

€20,600.01 – €37,750

45%

5

over €37,750.01

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?

  • Live in Belgium (min. 6 months in the tax year)? You have to pay tax on your worldwide income there.
  • Lived in Belgium 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 2014 (declared in 2015 return)

Bracket

Annual income

Rate

1

up to €8,680

25%

2

€8,680.01 – €12,360

30%

3

€12,360.01 – €20,600

40%

4

€20,600.01 – €37,750

45%

5

over €37,750.01

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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