Belgium expat tax regime — Belgium Special Tax Regime

Rate —

Duration 5 years

Prior non-residency 5 years required before applying

Standard top income tax 50.0% Belgium, without the regime

Overview

Summary: Tax-advantaged regime for qualifying executives and researchers recruited or seconded to Belgium from abroad.
Eligibility: Employee or company director recruited abroad or seconded within a group; no Belgian income tax in the prior 60 months; prior residence more than 150 km from the Belgian border; minimum gross taxable income EUR 75,000 (executives; researchers exempt from income floor).
Benefits: Employer may pay up to 30% of gross taxable income as tax-free expense reimbursement (capped at EUR 90,000 per year), exempt from income tax and social security, plus qualifying relocation and school-fee reimbursements.
Duration details: Five years, extendable for three years if conditions remain met.