How to File Taxes in Belgium as an Expat

13 February، 2025

0 438 4 minutes read

Filing taxes in Belgium as an expat can seem daunting due to the country’s complex tax system and multilingual bureaucracy. However, with proper guidance, you can navigate the process efficiently. Here’s a comprehensive guide to help you understand your obligations, deadlines, and steps for filing taxes in Belgium.

1. Who Needs to File Taxes in Belgium?

You are required to file taxes in Belgium if:

You are considered a tax resident of Belgium. This typically applies if you live in Belgium for more than six months (183 days) per year or have your primary residence there.
You earn income in Belgium, even if you are not a tax resident (e.g., working remotely for a Belgian company).
You own property or other assets in Belgium.

Non-residents may also need to file taxes if they generate income from Belgian sources, such as rental income or dividends.

2. Types of Income Taxed in Belgium

Belgium taxes various types of income, including:

Employment Income: Salaries, bonuses, and benefits.
Self-Employment Income: Profits from freelance work or business activities.
Investment Income: Dividends, interest, and capital gains.
Rental Income: Earnings from property rented out in Belgium.
Pensions and Social Benefits: Including retirement pensions and unemployment benefits.

3. Key Deadlines for Filing Taxes

Belgian tax deadlines vary depending on how you file:

Paper Filing: If you submit your tax return by mail, the deadline is usually June 30 of the year following the tax year.
Online Filing: The deadline for electronic submissions is typically July 31 , though extensions may apply depending on your region.

For example:

In Flanders, online filing deadlines may extend to October 31 .
In Brussels and Wallonia, extensions are less common, so it’s best to confirm with your local tax office.

Late filings can result in penalties, so it’s crucial to adhere to these deadlines.

4. Steps to File Your Taxes in Belgium

Step 1: Obtain a Tax Identification Number (TIN)

Every taxpayer in Belgium is assigned a unique Tax Identification Number (TIN) . This number is essential for all tax-related communications. If you don’t already have one, contact your local tax office (Administration de l’Enregistrement et des Domaines) to obtain it.

Step 2: Gather Required Documents

Collect all necessary documents to calculate your taxable income. These include:

Payslips or employment contracts.
Bank statements showing interest or dividends.
Rental agreements and income details (if applicable).
Proof of deductions (e.g., mortgage interest, donations, childcare expenses).
Certificates of foreign income or tax payments (if relevant).

Step 3: Complete the Tax Return Form

Belgium uses different forms depending on your income type:

Form 281.10: For employees receiving income subject to payroll tax.
Form 281.20: For self-employed individuals or freelancers.
Supplementary Forms: For additional income like rental earnings or investments.

The forms are available online via the Tax-on-Web platform or at your local tax office.

Step 4: Submit Your Tax Return

You can file your taxes either electronically or by mail:

Online Filing (Tax-on-Web): The most convenient method. You’ll need your e-ID card and card reader to access the platform. Online filing allows you to track your submission status and receive faster refunds.
Paper Filing: If you prefer traditional methods, download the forms from the Belgian tax authority’s website, complete them manually, and send them to your local tax office.

Step 5: Pay Any Outstanding Taxes

After filing, you’ll receive a tax assessment notice indicating whether you owe additional taxes or are eligible for a refund. Payment deadlines are typically within two months of receiving the notice.

5. Tax Rates in Belgium

Belgium operates a progressive tax system, meaning higher incomes are taxed at higher rates. As of 2023, the rates are as follows:

Taxable Income (€)	Tax Rate (%)
Up to 13,960	25%
13,961–24,730	40%
24,731–42,370	45%
Above 42,370	50%

Additionally:

A municipal tax (varies by location, typically 7–9%) is added to your total tax bill.
Social security contributions are deducted directly from your salary if you’re employed.

6. Deductions and Allowances

Belgium offers several deductions to reduce your taxable income:

Common Deductions:

Mortgage Interest: Up to €2,360 annually for homeowners.
Childcare Expenses: Partial reimbursement for daycare or nanny services.
Donations: Charitable contributions are deductible up to certain limits.
Commuting Costs: Public transport expenses or mileage allowances for work-related travel.
Pension Contributions: Voluntary pension savings are tax-deductible.

Personal Allowances:

Each taxpayer receives a basic allowance (approximately €8,990 as of 2023).
Additional allowances are available for dependents, children, and specific circumstances (e.g., disability).

7. Double Taxation Treaties

If you earn income abroad or are considered a tax resident in multiple countries, Belgium has double taxation treaties with over 100 nations to prevent being taxed twice on the same income. Ensure you provide proof of foreign taxes paid to claim relief.

8. Regional Differences

Belgium’s federal structure means that some tax rules vary by region:

Flanders, Wallonia, and Brussels-Capital Region each have their own regulations regarding property taxes, inheritance taxes, and certain deductions.
Language preferences also matter—ensure your correspondence aligns with the region’s official language (Dutch, French, or German).

9. Hiring a Tax Advisor

For expats unfamiliar with Belgian tax laws, hiring a tax advisor can be invaluable. They can help:

Optimize deductions and allowances.
Navigate double taxation issues.
Ensure compliance with regional and federal regulations.

While this incurs an additional cost, it can save time and money in the long run.

10. Common Mistakes to Avoid

Missing Deadlines: Late filings incur penalties, so mark your calendar.
Incorrect Documentation: Ensure all forms and supporting documents are accurate and complete.
Ignoring Regional Rules: Be aware of differences in property and inheritance taxes based on where you live.
Overlooking Deductions: Maximize your deductions to reduce your taxable income.