--- title: "Belgium tax for new residents 2026: rates and regimes" url: https://settleanywhere.com/countries/belgium/tax/ lang: en updated: 2026-10-12 --- # Belgium tax Special regime for new residents: Special tax regime for inpatriate taxpayers and researchers. Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Special regimes for new residents Special regime ### Special tax regime for inpatriate taxpayers and researchers Tax relief **Details** - Limit: €70k/yr ≈ $78k Employers can bear certain costs of staff recruited from abroad on top of salary, and the tax authority treats them as the employer's own expenses instead of taxable pay. Since 1 January 2025 recurring costs can reach 35% of remuneration with no EUR 90,000 (≈ $101,000) cap, and the salary threshold for employees is EUR 70,000 (≈ $78,200). (sources 4, 5, 6) #### Taxed on Costs borne by the Belgian employer in addition to salary: recurring costs of working in Belgium up to 35% of gross remuneration, plus moving costs, home fit-out in the first six months and school fees at private or international schools. #### Who it applies to - Employee or company director recruited directly abroad by a Belgian company, a Belgian branch of a foreign company or an association with legal personality, or seconded to one by a foreign group company, to work in Belgium. - Not a Belgian inhabitant, not living within 150 km of the Belgian border and not a non-resident taxpayer on Belgian professional income in the 60 months before starting work in Belgium. - Employees and directors earn more than the salary threshold from the Belgian employer; researchers have no salary threshold. - Researchers mainly (at least 80% of working time) do scientific, industrial or technical research and hold a doctorate or master's in a listed science field, or have at least 10 years of relevant experience. - The employer applies electronically within three months of the start date with the employee's signed attestation; the tax administration decides within three months. #### Exclusions - Company directors who founded the company or hold 30% or more of its shares are not covered as executives. - Recurring costs above 35% of remuneration are not treated as the employer's own expenses. #### Limits - EUR 70,000 a year (≈ $78,200) · Gross annual remuneration for inpatriate employees and directors must exceed this amount (EUR 75,000 (≈ $83,800) before 1 January 2025); not required for researchers. #### Tax residence The regime applies while the employee works in Belgium, up to 5 years, and is extended by 3 years if the employer conditions and salary threshold still hold. Employees who started between 1 January 2025 and the tenth day after publication of the 2025 law and missed only the old EUR 75,000 (≈ $83,800) threshold can still apply within three months of that date. #### Visas Relates to employment in Belgium and is independent of the residence permit. Checked against official sources on 12 Oct 2026, some details partly verified [Change log](https://settleanywhere.com/changes/) ## Standard rules and foreign-source income Standard rules ### Ordinary taxation of Belgian tax residents on worldwide income Progressive rates **Details** - On: Worldwide income of Belgian tax residents - Limit: €17k/yr ≈ $19k Belgian tax residents declare income received worldwide, including foreign-source income, taxed in progressive brackets of 25%, 40%, 45% and 50% (income year 2026: 25% up to EUR 16,720, (≈ $18,700) 50% above EUR 51,070 (≈ $57,100)). Non-residents are taxed only on Belgian-source income. (sources 1, 2, 3) #### Taxed on Worldwide income of Belgian tax residents; the basic personal tax allowance is applied as a tax reduction at the 25% rate on the allowance amount. Belgian-source income only for non-residents, who receive the full allowance only if at least 75% of their professional income is taxable in Belgium. #### Who it applies to - Tax resident (inhabitant of the Kingdom): a person with a domicile in Belgium, or if there is no domicile, the primary location of assets in Belgium; registration in the National Register creates a rebuttable presumption of residence. - Double taxation treaties may give the other country the right to tax foreign-source income; Belgium then exempts it with a progression clause (the exempt income still raises the rate on other income). #### Exclusions - Certain foreign-source income that must be declared can qualify for full or partial exemption under conditions. #### Limits - EUR 16,720 a year (≈ $18,700) · Income year 2026 (assessment year 2027): 25% on taxable income up to this amount (EUR 16,320 (≈ $18,200) for income year 2025). - EUR 29,510 a year (≈ $33,000) · Income year 2026: 40% on the part of taxable income from EUR 16,720 (≈ $18,700) to this amount (EUR 28,800 (≈ $32,200) for income year 2025). - EUR 51,070 a year (≈ $57,100) · Income year 2026: 45% on the part from EUR 29,510 (≈ $33,000) to this amount, and 50% on the part above it (EUR 28,800 (≈ $32,200) to 49,840 at 45% for income year 2025). - EUR 11,180 a year (≈ $12,500) · Basic personal tax allowance, income year 2026 (EUR 10,910 (≈ $12,200) for income year 2025); applied as a tax exemption equal to 25% of this amount, and higher with dependent children or other family situations. #### Tax residence Domicile means the place where a person effectively and permanently resides; for married persons or legal cohabitants it is the place where the household is established. The primary location of assets is the centre of economic activities or patrimonial interests. A person who keeps the main domicile and family abroad while working in Belgium for a limited time stays a non-resident. The earlier special regime for foreign executives was abolished (Circular 2022/C/9) and replaced by the inpatriate regime. #### Visas Independent of the residence permit. Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Questions people ask ### Who qualifies for Special tax regime for inpatriate taxpayers and researchers? Employee or company director recruited directly abroad by a Belgian company, a Belgian branch of a foreign company or an association with legal personality, or seconded to one by a foreign group company, to work in Belgium. Relates to employment in Belgium and is independent of the residence permit. ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. **Sources (6)** ## Official sources 1. [Living and working in different EU Member States](https://fin.belgium.be/en/private-individuals/international/living-working-belgium-abroad/eu-member-states) · FPS Finance (Belgium) · checked 2026-10-12 2. [Tax rates: income tax brackets and personal tax allowance, income years 2025 and 2026](https://finance.belgium.be/en/private-individuals/tax-return/income/tax-rates) · FPS Finance (Belgium) · checked 2026-10-12 3. [Coming to Belgium: tax return (inhabitant of the Kingdom, domicile, primary location of assets)](https://finance.belgium.be/en/private-individuals/international/coming-to-belgium/tax-return) · FPS Finance (Belgium) · checked 2026-10-12 4. [Inpatriate researchers and taxpayers](https://fin.belgium.be/en/private-individuals/international/living-and-working-belgium-abroad/inpatriate-researchers-taxpayers) · FPS Finance (Belgium) · checked 2026-10-12 5. [Programme Law of 27 December 2021, articles 13 and 14 (articles 32/1 and 32/2 of the Income Tax Code 1992 as first inserted)](https://www.ejustice.just.fgov.be/eli/loi/2021/12/27/2021043625/justel) · Moniteur belge (Justel) · checked 2026-10-12 6. [Law of 18 December 2025 on various provisions, articles 15 to 18 (published 30 December 2025)](https://www.ejustice.just.fgov.be/eli/loi/2025/12/18/2025009647/justel) · Moniteur belge (Justel) · checked 2026-10-12