Many taxpayers find navigating the Belgian tax system challenging, especially if they have relocated there for work. That’s why we have created a guide to help you understand and manage your tax obligations in Belgium.

The Belgian tax system

Belgium has one of the highest tax rates in Europe. The income tax rates are as follows:

The belgian tax system

Social Security Contributions: While working in Belgium, both you and your employer must pay social security contributions. These contributions are deducted by your employer from your salary. Employee contributions are typically around 13.07% of your gross salary, while employer contributions usually range between 25% and 30%. This helps cover a range of benefits, such as old-age pensions, unemployment benefits, family allowances, and sick leave.

Tax-Free Allowance: Belgium offers a tax-free allowance that reduces the amount of tax owed. For income earned in 2023, the allowance is €10,160, increasing to €10,570 for income earned in 2024.

Who pays tax in Belgium?

Both residents and non-residents pay taxes in Belgium. You are considered a non-resident if you live in Belgium for less than 183 days and maintain strong ties to your home country. Non-residents pay tax only on their Belgian-sourced income, while residents are taxed on their worldwide income.

Key tax dates

The tax year in Belgium follows the calendar year – from 1 January to 31 December.

  • 1 January: Start of the new tax year.
  • 30 June: Tax filing deadline for residents filing paper tax returns.
  • 15 July: Tax filing deadline for residents filing online tax returns.
  • 16 October: Tax filing deadline for self-employed individuals.
  • 22 November: Tax filing deadline for non-residents.
  • 31 December: End of the tax year.

Talk to a belgian tax expert

The Belgian tax system can be difficult to understand. The information above can help you understand and manage your tax obligations in Belgium, but it's a good idea to talk to a Belgian tax expert for advice about your personal situation.