Taxes
Belgian taxes can feel intimidating at first, especially if the system back home worked very differently. The good news is that once you understand a few basic rules, most of the process runs automatically in the background.
This page explains whether you owe tax in Belgium, how it is collected, and what to do when it is time to file your return.
Overview
Whether and how much tax you pay in Belgium depends mainly on your tax residency status, your source of income, and how long you plan to stay. Most employees have tax withheld automatically from their salary, but almost everyone still needs to file an annual tax return. It helps to know these basics before your first payslip or tax letter arrives.
Do you pay tax in Belgium
Whether and how much you pay depends on your tax residency status:
- Belgian tax resident – you live and work in Belgium, so you are taxed on your worldwide income, not just what you earn here.
- Non-resident taxpayer – you work in Belgium but live elsewhere, so you are usually taxed only on your Belgian-source income.
Your situation can get more complex if you or your partner earn money outside Belgium while living here. If that applies to you, it is worth reading up on how foreign income is treated before you file your first return.
Tax at source: how your salary is taxed
Most employees in Belgium do not need to set money aside for tax themselves. Instead, your employer withholds an estimated amount from your salary every month, known as tax at source (bedrijfsvoorheffing). This is an advance payment towards your final tax bill, not the final amount itself.
It is worth checking with your employer how much percentage they withhold, since this estimate is not always closely matched to your personal situation. This is especially true if you work through an interim contract (temp agency), where the standard percentage applied can differ noticeably from what you actually owe. Your employer should be able to explain how they calculated it - and if anything is unclear, you are welcome to contact us for guidance.
Your national registration number, issued when you register at your local municipality, is used to identify you for tax purposes. You will need it for almost everything related to Belgian taxes, including your annual return.
Filing your annual tax return
Once a year, you need to file a tax return (aangifte) declaring your income from the previous year. In practice, this means:
- Log in to Tax-on-web using your eID or an app like itsme.
- Check the pre-filled information, since your employer and bank already report most of it.
- Add anything that is missing, such as foreign income or extra deductions.
- Submit before the deadline shown on your Tax-on-web account.
- Wait for your tax assessment notice, which shows whether you owe more tax or are due a refund.
Filing deadlines change slightly every year and depend on whether you file on paper or online, so always check the current deadline on the FPS Finance website rather than relying on last year's date.
Property tax, if you own a home
If you buy or rent out property in Flanders, you may also owe an annual property tax (onroerende voorheffing), which is separate from income tax and managed by the Flemish authorities rather than the federal government. If you are renting your home rather than owning it, this tax does not apply to you directly, though it may be reflected in your rent.
Leaving Belgium
If you are planning to leave Belgium, a few things stay on your to-do list even after you have moved:
- File a final tax return covering the period you lived here, even if you leave partway through the year.
- Deregister at your municipality – note that this does not automatically close your tax file.
- Check with FPS Finance for any outstanding tax obligations before you go.
- Keep an eye on your Belgian mailbox or MyGov.be account in case a final assessment notice arrives after you leave.
Good to know: Received a letter from the tax authorities and unsure what it means? Do not ignore it. Belgian tax letters often have short response windows, and most issues are easy to resolve if you act quickly. If your English is limited to reading it, MyGov.be lets you view your tax documents online, and FPS Finance offers guidance in English for newcomers.
Sources
- MyGov.be
- Flemish property tax
- FPS Finance – Taxation
- FPS Finance
