Belgium · Tax regime
Special tax regime for inpatriate taxpayers and researchers
The regime introduced on 1 January 2022 is still the operative law. It allows 30% of gross remuneration free of tax and social security, capped at EUR 90,000 a year, with a minimum gross salary of EUR 75,000. Reports that this will become 35%, with the cap removed and the threshold cut to EUR 70,000, come from a coalition-level agreement. That change is not confirmed as enacted. Treat it as proposed, not settled.
The 2022 regime replaced a far more generous 1983 circular under which many long-standing expats had been treated as non-resident indefinitely. The new version is time-limited and capped. Unlike its predecessor, it leaves the beneficiary a full Belgian tax resident, which now means the new 10% capital gains tax and the securities account tax apply to them in full.
The facts
- Minimum
- €75k
- Total landed cost
- No cost to apply. Worth up to EUR 90,000 a year in tax-free and social-security-free reimbursement.
- Route type
- Tax regime, not a visa
- Timeline
- 1–3 months (The employer must apply within 3 months of the employee starting work. The deadline is strict, and missing it forfeits the regime.)
- Physical presence
- Must not have been Belgian resident, or lived within 150km of the Belgian border, or been subject to Belgian non-resident income tax on professional income, in the 60 months before arrival
- Family
- Employee only
- Permanent residency
- 5 years of legal residence for EU long-term resident status
- Citizenship
- 5 years of main residence with integration conditions
- Language test
- A2 in Dutch, French or German
- Dual citizenship
- Permitted
- Requirements
- Recruited from abroad, or transferred within a company group.Not a Belgian resident. Not living within 150km of the border. And not subject to Belgian non-resident professional income tax in the 60 months before arrival.Minimum gross annual remuneration of EUR 75,000. This is waived for researchers, who instead face a qualification test.The employer must file the application within 3 months of the employee's start date.
- The 3-month application deadline is unforgiving. This is the most common way the regime is lost.
- Maximum 5 years plus a single 3-year extension, 8 years total. After that, full Belgian taxation applies with no transition.
- Beneficiaries remain Belgian tax residents throughout. The regime shelters part of the salary and nothing else. Worldwide investment income, the new capital gains tax and the securities account tax all still apply.
- The 35% / no-cap / EUR 70,000 changes are widely reported, but PwC's significant-developments tracker does not record them as enacted. Verify current law before relying on any of those figures.
- Belgian inheritance tax is among the world's harshest, running up to 55–80% for non-direct heirs depending on region. For a family with unconventional succession plans, this can overwhelm every income tax consideration.