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Tax system in Belgium. Tax refund from Belgium

Tax system in Belgium. Tax refund from Belgium

Belgium is an attractive destination in terms of income, and the demand for workers for both permanent and temporary positions in this country is high. If you currently live and work in Belgium or plan to work there, make sure to read the following article, where we will present the Belgian tax system.

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Employment in Belgium

The residence rules in Belgium are as follows:

  • For employment up to 3 months, it is not mandatory to register the intention to work. You only need to register your residence with the Belgian authorities, which must be done within 10 days of arrival. Failure to register results in a fine of 200 euros.
  • If the stay and work in Belgium exceed 3 months, you must register at the local municipality/city to apply for temporary residency. The condition for obtaining temporary residency is having employment with a work contract, running a business, studying in Belgium, or actively looking for work.
  • The temporary residence card is granted for a maximum of 5 years, after which the person has the right to apply for a permanent residence card.

Belgium is open to foreign workers, offering attractive working conditions and a simple process for legalizing residency.
The highest demand for foreign workers in Belgium can be observed in the following sectors:

  • Construction
  • Production
  • Transport and logistics
  • Healthcare
  • Education
  • Information Technology (IT)

For those interested in seasonal work, there are many job offers in areas such as gardening, harvesting, or agriculture.
In the case of temporary or seasonal jobs, knowledge of a foreign language is not mandatory. However, those interested in better-paying jobs or those who decide to permanently emigrate to Belgium should speak at least one of the country’s three official languages, namely:

  • French
  • Dutch
  • German

Salary in Belgium 2025

To allow employment in Belgium, employers must prove that foreign workers receive the mandatory minimum wage. Currently, the minimum wage in Belgium is 2070 EUR gross per month, making it one of the highest wages in Europe, alongside Scandinavian countries.

The average monthly salary for construction jobs is over 3000 EUR gross, for elderly care it ranges from 2250 to 3500 EUR, and for a programmer, it is 4800 EUR.

Check the latest job offers in Belgium at europa.jobs

Life in Belgium – Basic Information

The Belgian labor market is very diverse, and employment can be found for both seasonal periods and permanent positions. As mentioned, high salaries can be earned in Belgium, but unfortunately, they are subject to some of the highest taxes in Europe (the tax rate can reach up to 50%).

Because of this, the cost of living is not among the lowest. Renting a studio in Belgium starts at 600 EUR per month, utilities average around 200 EUR, and the monthly public transport ticket costs approximately 50 EUR.

Medical costs, such as doctor visits or surgeries, are initially paid by the taxpayer and are later reimbursed by the state.

People who need financial support can easily access state benefits and allowances. In Belgium, the Public Centre for Social Action operates with the aim of supporting, among others, migrant workers.

In the table, we present examples of social subsidies in Belgium:

SubsidyAmount
Family1 child – 186 EUR2 children – 374 EUR3 children – 557 EUR4 children – 713 EUR5 or more children – 850 EUR
For unemployedFor unemployed
MaternityFor working women – 82% of the salary for the first 30 days (then 75%)For unemployed women – 60% of the last salary

Tax system in Belgium

Every person who has earned income in Belgium is required to declare income tax: for wages earned from work performed, income from the sale or rental of property, capital gains, and pensions. Even if the work in Belgium was short-term, there is still an obligation to submit a tax return to the Belgian tax authorities.

Applications must be submitted online or directly through the local tax office.

In Belgium, as income increases, the tax thresholds also increase, which are:

Tax brackets% of taxation
Up to 15 820 EUR25%
15 820 – 27 920 EUR40%
27 920 – 48 320 EUR45%
Above 48 320 EUR50%

The tax-free amount in Belgium in 2025 is 10 570 EUR gross.

What is subject to taxation in Belgium?

We can identify the following types of income that are subject to taxation in Belgium:

  • Employment income
  • Real estate (rental of apartments/land)
  • Movable assets (investments or property equipment)
  • Substitute income and social security benefits (unemployment benefits, transitional pensions, sick leave, maternity and childcare benefits, disability benefits, and compensation for workplace accidents)
  • Pensions
  • Maintenance funds or alimony received from an ex-partner or spouse for child upbringing are taxed at 80% if received by the guardian. However, if received directly by the child, they are not considered income.

How to rent an apartment in Belgium?

Tax deductions in Belgium

A person employed in Belgium has the right to deduct so-called “income-generating expenses” from their tax return, which include, among others:

  • Transportation to the workplace
  • Use of the car
  • Expenses incurred in relation to the profession performed.

All the above-mentioned expenses must be documented (invoices, public transport tickets) and included in the annual tax return.
It is also possible to reduce the tax threshold if one of the spouses filing jointly in the tax year has not earned any income or if the income was very low.

Tax deduction for children

If the taxpayer has one child under their care, the tax-exempt amount is increased by 1920 EUR. If they have two children, the exemption is 4950 EUR. For three children, it is 11090 EUR. For four children, it is 17,940 EUR; and for each additional child, 6850 EUR. The condition for obtaining this deduction is that all the children must be registered at the same address.

Tax deduction for individuals over 65 years old

If the taxpayer is responsible for individuals over 65 years old, the tax-exempt amount is increased by 7700 EUR. If the taxpayer also supports other individuals registered at the same address, the exemption will increase by 1650 EUR. For people with disabilities, the tax-exempt amount is doubled.

Hiring for Belgium continues!

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