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Taxes

Belgium — Tax: Tax Residency

You are a Belgian tax resident if your domicile or the primary location of your assets is in Belgium, taxed at progressive rates from 25% to 50%.

VerifiedGovernment / official sourceFPS Finance (Belgium) — Resident taxpayers and ratesLast reviewed: 2026-10-23

Key facts

  • FPS Finance says you are a resident if you have established your domicile, where you effectively and permanently reside, in Belgium; without a domicile you can be resident if you have the primary location of your assets there, assessed on the facts.
  • The 183-day figure appears only in the cross-border work section and is governed by the relevant double taxation convention.
  • Rates for income year 2026 (assessment year 2027): 25% up to EUR 16,720, 40% to EUR 29,510, 45% to EUR 51,070 and 50% above.
  • The personal tax allowance for income year 2026 is EUR 11,180.

Steps

  1. Establishing tax residency — To determine tax residency in Belgium, individuals should consider their personal presence in the country, employment status, and other relevant factors. Consultation with the relevant tax authorities is recommended for accurate guidance.

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