Belgium offers a high standard of living, beautiful cities, and excellent infrastructure, but it’s also known for having one of Europe’s most complex tax systems. If you’re planning to move or work in Belgium, understanding how income tax works will help you stay compliant and make the most of available deductions.

This guide explains everything expats need to know about taxes in Belgium for 2026, including how residency is determined, tax rates, deductions, and how to file your return.

The Basics of the Belgian Tax System

Belgium’s tax system is progressive and collected at both national and local levels. The country’s three regions have their own authorities that apply additional local taxes.

The tax year in Belgium runs from January 1 to December 31. For the 2026 income year, tax returns are generally due between June and July 2027 (exact dates vary depending on whether you file online or on paper).

Income tax is collected through a “Pay As You Earn” (PAYE) system for employees, where tax is automatically deducted from your salary. Self-employed individuals and those with additional income file their own annual returns.

Who Has to Pay Taxes in Belgium

Your tax obligations in Belgium depend on whether you are classified as a resident or non-resident taxpayer. 

When your main home or family is located in Belgium, you fall under the category of a resident taxpayer, which means you are taxed on your worldwide income.

If, on the other hand, you live abroad but earn income in Belgium, you are treated as a non-resident taxpayer and only pay tax on Belgian-sourced earnings such as local salaries, rental income, or business profits.

Example:
If you move to Brussels for a full-time job, you’ll pay Belgian tax on your salary and any other income you earn worldwide. If you work remotely from France but have a client in Belgium, you’ll pay tax only on that Belgian income.

Income Tax Rates in Belgium for 2026

Belgium applies progressive national tax rates, meaning higher income is taxed at higher percentages. Local surcharges (municipal taxes) are added on top of these federal rates, typically between 6% and 9%.

In addition, you’ll pay a municipal surcharge, which depends on where you live. For example, rates in Brussels are typically higher than in smaller towns or rural areas.

Although Belgium’s tax rates are among the highest in Europe, the system includes numerous deductions and credits that can lower your overall burden.

Social Security Contributions

If you’re working in Belgium, you’re also required to contribute to the national social security system. These contributions fund healthcare, pensions, unemployment, and family benefits.

• Employees contribute around 13.07% of their gross salary.

• Employers contribute roughly 25% to 30% on top of gross salaries.

• Self-employed individuals pay social contributions of around 20.5%, with a minimum annual amount set by law.

Social contributions are deducted automatically from your salary or billed quarterly if you’re self-employed.

Deductions and Tax Benefits

Belgium provides a range of deductions and tax credits to reduce taxable income. These vary depending on personal circumstances such as marital status, dependents, and regional regulations.

Common deductions and benefits include:

• Work-related expenses such as commuting costs or professional training.

• Mortgage interest and life insurance premiums for your main home.

• Pension and private insurance contributions.

• Charitable donations to approved organizations.

• Childcare expenses up to a certain annual limit.

• Dependent allowances for spouses, children, or elderly relatives.

Example:
If you spend €2,000 per year on registered childcare and donate €500 to an approved charity, both expenses can be deducted or credited, reducing your total taxable income.

Double Taxation Agreements

Belgium has signed double taxation treaties with more than 90 countries, including the United States, United Kingdom, France, Germany, and Canada.

These agreements ensure that you don’t pay tax twice on the same income and specify which country has the right to tax certain earnings.

If you’re a resident in Belgium but pay taxes abroad on the same income, you may be eligible for a foreign tax credit. If you live abroad but earn Belgian income, the treaty will determine how that income is treated in your home country.

Always check your country’s specific treaty with Belgium to understand which rules apply to your situation.

How to File Taxes in Belgium

Filing taxes in Belgium is mostly digital and handled through the government’s online platform, Tax-on-Web.

Step 1: Gather your documents
Collect salary slips, pension statements, bank interest summaries, and proof of deductions such as insurance or childcare expenses.

Step 2: File your tax return
You can file online via https://finances.belgium.be using Tax-on-Web, which is linked to your national ID card. If you receive a pre-filled return, review and adjust it as needed.

Step 3: Submit and review your tax assessment
After you submit your return, the tax office sends an assessment showing how much you owe or if you’ll receive a refund. Payments are typically due within two months of the assessment date.

Tax Tips for Expats in Belgium

• Keep copies of all tax-related documents and receipts throughout the year.

• Check whether your home country has a double taxation treaty with Belgium before you move.

• Use the Tax-on-Web simulator to estimate your taxes before filing.

• If you’re self-employed, consider hiring a local accountant to ensure all deductions are properly applied.

• Be aware that municipal taxes and rates can vary greatly by city.

• File early if you expect a refund; early filers often receive reimbursements faster.

Belgium’s tax system might look complex, but once you understand the structure and use digital tools like Tax-on-Web, it becomes straightforward. The key is to plan ahead, stay organized, and take advantage of available deductions.