Expat scheme
Belgium has two special tax regimes for certain employees and researchers who come here from abroad to work: one for incoming taxpayers generally, and one specifically for researchers. If you qualify, your employer can reimburse part of your costs tax-free, which meaningfully changes your take-home package.
This page explains who qualifies for each regime, what the tax benefit actually is, and how the application works.
Overview
Both regimes - the special tax regime for incoming taxpayers (BBIB) and the special tax regime for incoming researchers (BBIO) - let your employer treat certain recurring costs as tax-free reimbursement, on top of your normal salary. Which one applies depends on your role: BBIB is the general regime for qualifying employees and company directors, while BBIO is specifically for researchers and has no minimum salary requirement. Your employer applies on your behalf in both cases - you don't apply yourself.
Special tax regime for incoming
taxpayers (BBIB)
To qualify for BBIB, you need to meet all of the following conditions:
- You were recruited abroad by a Belgian company, the Belgian branch of a foreign company, or a non-profit association (vzw), or you're posted to Belgium by a foreign company within the same multinational group.
- You have a gross annual salary of at least €70,000, including benefits in kind and any bonuses actually received.
- You were not subject to Belgian income tax in the five years before your recruitment, and did not live within 150 km of the Belgian border during that time.
- You don't need to have special skills, and Belgian nationals can qualify too.
If you qualify, your employer can reimburse recurring costs linked to your move or employment in Belgium tax-free, up to 35% of your gross salary. Certain one-off costs - moving expenses, setting up your home in Belgium, or school fees - can also be reimbursed tax-free on top of that.
If you're classified as a non-resident for tax purposes, you'll need to submit a residency certificate from your home country's tax authority every year. Without it, you'll be taxed as a Belgian resident instead of a non-resident.
Special tax regime for incoming researchers (BBIO)
BBIO is aimed specifically at researchers. To qualify, you generally need:
- A doctorate or master's degree in an exact or applied science, civil engineering, medicine, veterinary medicine, pharmaceutical sciences, architecture, or agricultural sciences - or at least ten years of relevant professional experience.
- To spend at least 80% of your working time on research activities, in a lab or company that runs research and development programmes.
- The same recruitment and prior-residence conditions as BBIB (recruited or posted from abroad, and not subject to Belgian tax or living near the border in the previous five years).
Unlike BBIB, there's no minimum salary requirement and no nationality condition for BBIO. It's also only open to employees, not company directors. The tax benefit works the same way as BBIB: up to 35% of your gross salary reimbursed tax-free for recurring costs, plus the same exceptions for moving, housing, and school fees. The residency certificate requirement is the same too.
Applying for the regime
Your employer submits the application electronically, within 3 months of your start date, along with a signed agreement from you. Each year afterwards, your employer reports your details to the Federal Public Service Finance (FOD Financiën / SPF Finances) for as long as you benefit from the regime.
The regime lasts a maximum of five years, with a possible three-year extension in certain situations. It stays valid even if you change employer, as long as your new role still meets the conditions. FOD Financiën decides on applications within three months of receiving them, and notifies both you and your employer in writing.
Good to know: since it's your employer who applies, the first step is simply asking your HR department whether they intend to apply for BBIB or BBIO on your behalf. These figures reflect the rules as updated in April 2026 - tax rules can change, so it's worth checking the official source below for anything more recent before relying on a specific number.
Sources
- VLAIO - Bijzonder belastingstelsel voor bepaalde expats
- FOD Financiën
