How to file your 2025 taxes in Belgium when you live abroad

Filing Belgian taxes from abroad can feel overwhelming, especially if you're unsure whether you still need to file or how to handle payments in different currencies. This comprehensive guide explains everything expats need to know about filing 2025 Belgian taxes while living overseas.

Quick Answer: Do I Need to File Belgian Taxes from Abroad?

Yes, if you're a Belgian tax resident or earn Belgian-source income. Tax residents must report worldwide income. Non-residents only report Belgian-source income (employment, rental property, pensions, investments). Living abroad doesn't automatically end your Belgian filing obligation.

Understanding Belgian Tax Residency

Belgium determines tax residency based on factual circumstances, not strict day-counting rules.

Who Is Considered a Belgian Tax Resident?

You're considered a Belgian tax resident if you have:

• Your domicile in Belgium - A place where you live permanently
• Your "seat of wealth" in Belgium - Where your economic interests are centered
• Belgian National Register registration
• Family living in Belgium - If married or in legal cohabitation, your household location is decisive

Two Categories of Taxpayers

• Resident taxpayers - Domicile or economic center in Belgium. Taxed on worldwide income.
• Non-resident taxpayers - Living in Belgium without establishing residency. Only taxed on Belgian-source income.

Important: Filing a return doesn't mean you'll owe tax. If Belgium doesn't tax your income (due to treaty) or your income falls below allowances, your liability may be zero.

For official guidance on determining your status, see FPS Finance. You can also explore more expat resources on Expats List.

Who Is Exempt from Filing?

Non-residents with no Belgian-source income may have no filing obligation, such as:

• Living abroad with no Belgian employment, pensions, rental income, or taxable income
• Double tax treaty and Belgian law confirm zero Belgian tax on your income

However, you may still need to file a non-resident return declaring treaty-exempt Belgian income.

Tax Rates and Obligations for Belgian Expats

Belgian Tax Residents Living Abroad

As a Belgian tax resident, you're taxed on worldwide income including employment, pensions, business income, rental and investment income (unless treaty-exempt).

2025 Income Tax Rates (Assessment Year 2026):

• 0, 16,320 EUR: 25%
• 16,320, 28,800 EUR: 40%
• 28,800, 49,840 EUR: 45%
• Over 49,840 EUR: 50%

These progressive rates apply to net taxable income after social security contributions and professional expenses.

Basic Personal Allowance: 10,910 EUR for 2025 income year reduces your taxable income.

Non-Resident Taxpayers

Non-residents are only taxed on Belgian-source income (Belgian employment, property, investments).

You pay the same progressive rates but with limitations:

• Full personal allowances only available if Belgian taxable professional income is at least 75% of worldwide professional income
• No communal tax (applied to residents)
• Federal surcharge of 7% on income tax typically imposed

Double Taxation: Protection for Belgian Expats

Belgium has double taxation treaties with over 100 countries (including UK, US, Canada, France, Germany, Netherlands) ensuring you won't pay tax twice on the same income.

How Double Taxation Treaties Work

Treaties follow the OECD model, allocating taxing rights between countries:

• For Belgian residents earning foreign income - Foreign income may be exempt in Belgium under "exemption with progression" method. While excluded from taxation, it's considered when calculating your Belgian tax rate on other income.
• For non-residents with Belgian income taxed abroad - May receive foreign tax credit if treaty allows.

Result: Most expats avoid double taxation but must report income correctly and apply treaty provisions.

Tax Exemptions, Deductions, and Credits for Expats

Availability depends on whether you're taxed as resident or non-resident.

Main Exemptions and Deductions

• Foreign income exemptions - If double tax treaty states income is taxable abroad, it's exempt from Belgian tax under progression rule (still affects overall tax rate)
• Basic personal allowance - 10,570 EUR for income year 2024 (assessment 2025), rising to 10,910 EUR for income year 2025
• Pension savings deduction - 30% or 25% tax reduction on approved Belgian pension schemes, capped at 1,050 EUR or 1,350 EUR
• Charitable donations - 45% tax reduction on donations above 40 EUR to approved organizations
• Alimony and maintenance - 80% deductible for residents meeting conditions
• Special expatriate regime - Foreign executives and specialists with minimum 75,000 EUR gross annual remuneration can benefit from tax-exempt allowances

Belgium's self-assessment system requires you to report and justify all deductions on your return.

Strategies to Reduce Tax Liabilities

• Determine whether resident or non-resident status is more favorable based on your ties and income sources
• Identify all qualifying deductions, credits, and expenses (pension savings, dependants)
• Verify foreign tax withheld to apply correct credits or exemptions
• Review how Belgian or foreign pensions are taxed under relevant treaty
• Plan currency conversions and transfers strategically
• Claim personal or family tax credits (dependent children, single-parent status)
• Keep all supporting documentation (payslips, pension certificates, donation receipts)

How and When to File Belgian Taxes from Abroad

Belgian taxes are managed by Federal Public Service Finance (FPS Finance) using a self-assessment system. You're responsible for declaring income, deductions, and credits accurately.

Key Dates for 2025 Filing Season (Assessment Year 2025)

Tax year runs January 1, December 31. Filing deadlines:

• Residents - Paper returns by June 30, 2025. Online via MyMinfin (Tax-on-Web) by July 15, 2025
• Complex income (self-employment, foreign income) - Extended electronic deadline until November 7, 2025
• Non-residents - Usually September to late November 2025 (exact date confirmed annually by FPS Finance)

Required Forms

• Resident return - Standard individual income tax return (déclaration à l'impôt des personnes physiques / aangifte in de personenbelasting)
• Non-resident return - Impôt des non-résidents, personnes physiques form (download via MyMinfin or local Belgian tax office)

Filing Methods

• Online via MyMinfin / Tax-on-Web - Recommended for speed and security
• Paper form by post - Mail to address printed on envelope sent by FPS Finance
• Assistance - FPS Finance offices and Belgian embassies/consulates offer support

Documents and Information Needed

• Belgian national or fiscal identification number
• Personal and family details (name, address abroad, marital/cohabitation status)
• Income details from Belgium and abroad
• Proof of deductible expenses, donations, pension contributions, tax credits
• Evidence of foreign tax paid
• Foreign bank account, asset, or investment details (if applicable)

What Foreign Income to Declare

Residents declare worldwide income (Belgian and foreign earnings).

Non-residents declare only Belgian-source income.

Declarable categories:

• Employment and professional income
• Business or self-employment income
• Rental income from Belgian property
• Pensions from Belgium and abroad (per treaty rules)
• Investment income, dividends, interest
• Foreign financial assets
• Capital gains from foreign investments (if taxable under Belgian law)

Convert foreign income to euros using official exchange rates from National Bank of Belgium.

Paying Your Belgian Taxes from Abroad

Once FPS Finance issues your assessment notice, you'll have a deadline to pay.

Payment Methods for Expats

• Bank transfer - To account listed on assessment
• SEPA transfer - In euros if your foreign bank supports it (EU/EEA)
• International bank transfer - For those outside SEPA (bank charges and conversion fees may apply)
• Multi-currency account - Hold euros and send payments at mid-market rate with low conversion fees

Late Payment Interest: 4% per annum (2025 rate). Persistent late payments may trigger administrative penalties.

Managing Currency Exchange

Exchange rate movements significantly impact your income, savings, and tax obligations when living abroad. Converting money through banks often involves hidden markups and transfer fees.

Multi-currency accounts let you hold, convert, receive, and send money in 40+ currencies at mid-market rates. You can:

• Receive payments in euros or another currency
• Convert only when rates are favorable
• Pay Belgian tax bills directly from euro balance
• Control exchange costs and keep finances organized

Late Returns and Penalties

Late or missing returns result in significant penalties:

• Administrative fines - 50 EUR to 1,250 EUR depending on delay severity
• Tax increases - 10% to 200% of amount due for repeated non-compliance
• Ex officio assessment - FPS Finance estimates your taxable income. You bear burden of proof if disputing
• False information or concealed income - Additional penalties or criminal prosecution

File promptly, declare accurately, and contact FPS Finance early if you need more time.

What to Do When Leaving Belgium

Before moving abroad, take these steps:

1. Deregister at local authority - Make appointment (in person or online). Bring ID documents, national register number, address abroad, expected departure/return dates. Receive Model 8 certificate immediately or within 3 days.
2. File final resident tax return
3. Review outstanding tax payments or refunds
4. Update correspondence address abroad
5. Keep MyMinfin login details - For accessing tax file after leaving
6. Understand non-resident taxation - If continuing to receive Belgian income, appoint Belgian tax representative or ensure correct withholding
7. Check double taxation treaty - Between Belgium and new country of residence
8. Set up multi-currency account - Manage money across borders, hold euros and local currency, pay Belgian taxes without unnecessary fees

Returning to Belgium

When moving back to Belgium:

1. Re-register at local commune within 8 days - Reinstates National Register entry and Belgian tax residency
2. Inform FPS Finance of new address - Update MyMinfin account
3. Declare foreign income earned before returning - For relevant tax year under double taxation treaties
4. Set up euro account - Manage payments and refunds in both currencies during first year back

Your tax obligations shift from non-resident to resident system (worldwide income taxation).