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Last checked : 22/08/2018

Income taxes abroad – Belgium

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? Make sure you never pay tax twice on the same income.

How much will you pay?

Online tax calculator – Belgiumdenlfr

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 2016 (2017 return)

Bracket

Annual income (2016)

Rate

1

up to €10 860 

25%

2

€10 860  – €12 470

30%

3

€12 470  – €20 780 

40%

4

€20 780  – €38 080 

45%

5

over €38 080 

50%

Income tax rates for 2017 (2018 return)

Bracket

Annual income (2017)

Rate

1

up to €11 070 

25%

2

€11 070 – €12 720

30%

3

€12 720 – €21 190 

40%

4

€21 190 – €38 830 

45%

5

over €38 830 

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 returnnlfr.

However, employers withhold a percentage of monthly income are 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 officedenlfr.

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

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?

Online tax calculator - Belgiumdenlfr

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 2016 (2017 return)

Bracket

Annual income (2016)

Rate

1

up to €10 860 

25%

2

€10 860  – €12 470 

30%

3

€12 470  – €20 780 

40%

4

€20 780  – €38 080 

45%

5

over €38 080 

50%

Income tax rates for 2017 (2018 return)

Bracket

Annual income (2017)

Rate

1

up to €11 070 

25%

2

€11 070 – €12 720

30%

3

€12 720 – €21 190 

40%

4

€21 190 – €38 830 

45%

5

over €38 830 

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 returnnlfr.

How to appeal/complain

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

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     

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