What is the special tax regime for expats and researchers in Belgium?

To attract highly skilled international talent, Belgium introduced a special tax regime in 2022. This framework allows employers to offer more competitive, tax-efficient salary packages to eligible expats and researchers relocating to Belgium.


Who Qualifies?

To be eligible, the individual must meet all of the following conditions:

  • No recent Belgian ties: They must not have been a Belgian tax resident, lived within 150 km of the border, or earned Belgian professional income during the past five years.

  • Salary threshold: Employees (excluding researchers) must earn over €75,000 gross annually.

  • International recruitment: They must be recruited from abroad or transferred within a multinational group.

Researchers qualify based on academic credentials or at least 10 years of relevant experience. They are not subject to the salary requirement.


What Are the Benefits?

  • 30% allowance: Up to 30% of the gross salary (capped at €90,000) can be paid tax- and social security-free as a cost reimbursement.

  • Additional exemptions may apply for:

    • Relocation costs

    • School fees for children aged 5 and up

    • Limited home furnishing expenses (within the first 6 months, up to €1,500)

The benefits apply for five years, with a possible three-year extension. A change of employer in Belgium does not automatically disqualify the individual, provided all conditions are still met.


How to Apply

A joint application must be submitted by the employer and employee to the Belgian tax authorities within three months of the employment start date. Employers are also required to submit an annual report of all individuals using the regime.


Why It Matters

This regime offers a structured, cost-effective way to attract global talent. For employers, it supports international mobility and compensation planning. For expats and researchers, it provides substantial tax savings while working in Belgium.

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