If you have income from Belgium, chances are that you will have to file a Belgium non-resident tax return.
You can learn everything about it in this complete guide.
Need assistance with your taxes? Reach out!
What Is a Non-Resident Taxpayer in Belgium?
A non-resident taxpayer in Belgium is someone who does not qualify as a Belgian tax resident but still earns income that is taxable in Belgium.
Both companies and individuals can qualify as a Belgian non-resident taxpayer. However, for this article we’ll focus on individuals.
As an individual, you can qualify as non-tax resident if you make sure you don’t have your domicile or center of economic interests in Belgium. These assessments are of a rather subjective nature.
Who Must File a Non-Resident Tax Return?
You need to file a Belgian non-resident tax return (déclaration à l’impôt des non-résidents / aangifte in de belasting van niet-inwoners) if you qualify as a non-resident taxpayer because you have Belgian source income.
Common examples of Belgian source income include:
- Employment income: if you work physically in Belgium for a local employer.
- Pensions: you receive a pension from Belgium.
- Real estate income: you own a property in Belgium.
Filing Deadlines & Procedures for 2025
The filing deadline for the Belgian non-resident tax return for assessment year 2025 (income year 2024) is 21 November 2025.
There are two ways to file a tax return:
- Online: you can file your Belgium non-resident tax return via MyMinFin. Yet, in order to do so you need to obtain the necessary login details from the authorities.
- Paper: if you’re not able to file your tax return electronically, you can also file a tax return on paper. You’ll have to ask the Belgian tax authorities to send you a copy to fill out. If you filed a tax return on paper for the previous year, you should receive the form automatically.
Whichever option you choose, it’s always recommended to get the assistance of a professional to prepare and file your tax return.
How to Complete Your Belgian Non-Resident Tax Return
First of all, how you’ll fill out your tax return will depend if you choose to file electronically or on paper.
However, in any case, you’ll need to complete the necessary details in your tax return:
- Personal details: name, address, identification number.
- Bank details: bank account in case of a refund.
- Personal situation: family situation and provisions regarding your tax status in Belgium.
- Belgian income: the income that is taxable in Belgium.
- Foreign income: in order to determine your taxes, you’ll also have to share your foreign income.
The Belgium non-resident tax return has over 100 codes in it. Which ones you need to fill out will depend on your situation and taxable income.
Therefore, I recommend to work with a professional to help you out with your filing. Especially when it is the first time you need to complete the filing.
Taxation Rules, Allowances & Deductions for Non-Residents
Belgium applies progressive tax rates for professional and real estate income.
This means that the higher your income, the higher your tax burden. The tax brackets go up to 50%.
If you would be an actual resident taxpayer in Belgium, you would need to pay tax on your worldwide income.
However, this is not the case for non-resident taxpayers. They only pay Belgian tax on their Belgian source income.
If you are a non-resident taxpayer, you normally won’t qualify for any allowances or tax deductions. The reasoning behind this is that you need to claim those in your country of tax residency.
Nevertheless, if more than 75% of your income originates from Belgium, you can qualify for the full allowances and tax deductions in Belgium.
Case Example: Digital Nomads
A typical example of a digital nomad subject to non-resident taxation in Belgium is in the case of real estate ownership.
Maybe you’re originally from Belgium and you decided to keep a property which you owned before leaving. In this case, you might still have to keep filing tax returns as a non-resident.
Changing Your Residency Status
You can change your residency status in Belgium as long as you stay in line with the tax regulation.
You can end your non-residency tax return by making sure you don’t have any Belgian source income anymore.
Moreover, you can of course change your tax status from resident taxpayer to non-resident taxpayer or even not being a Belgian taxpayer at all. You can do this by leaving Belgium and making sure you no longer qualify as tax resident.
If you still have Belgian source income, you’ll have to keep filing non-resident tax returns. However, if you don’t have any connections with Belgium left, you could even escape the non-resident tax return.
Work With Me
Reach out if you need assistance with filing your Belgium non-resident tax return or have other questions.