📅 Last updated: 16 May 2026
· 🏷 Topic: Non-residents, expats, taxation
· 🇧🇪 For: Non-Belgian residents with Belgian-source income
People who are not tax-resident in Belgium but who do receive Belgian-source income (rent from Belgian real estate, dividends from Belgian shares, pension, etc.) are taxed as a non-resident (“niet-rijksinwoner” / “non-resident”).
Who is a “non-resident”?
Under Belgian law (article 2 ITC92), you are a resident if:
– Your domicile is established in Belgium, OR
– The seat of your wealth (centre of economic interests) is located in Belgium.
Anyone registered in the population register is presumed to be a resident (rebuttable). Anyone who does not meet these criteria and lives outside Belgium is a non-resident for tax purposes.
There is no “183-day rule” in Belgian tax law — that is a common misconception imported from other jurisdictions. However, the 183-day rule does appear in bilateral double-taxation treaties to determine which country may tax employment income.
What is taxed?
Non-residents pay Belgian tax only on Belgian-source income:
- Belgian rental income (real estate located in Belgium).
- Dividends from Belgian shares (after application of the bilateral treaty).
- Belgian pension (pillar 1 of someone who once worked in Belgium).
- Professional income from work performed in Belgium (without enough day-to-day presence to become a resident).
How is it taxed?
General rate: comparable to residents on the Belgian-source income, but:
– Limited access to the tax-free allowance (basic amount €10,910 for income year 2025 / assessment year 2026). Exception: non-residents with ≥75% of their worldwide professional income from Belgian sources do qualify for the full tax-free allowance — an EU-law obligation (Schumacker doctrine).
– Limited access to tax deductions.
– Separate return: “non-resident income tax return (BNI/INR) — natural persons”, to be filed via MyMinfin / Tax-on-Web or on paper (filing window September–November of the year following the income year).
On dividends from Belgian shares: 30% withholding tax automatically withheld. Possibly reducible via a bilateral treaty (DTA).
On rent from Belgian real estate: taxed on (indexed) cadastral income × 1.4 for properties not let for professional use; where the property is rented to a natural person for private use, this CI basis applies. Where it is rented to a business or for professional purposes, tax is levied on the actual rental income. In addition, region-dependent immovable withholding tax (onroerende voorheffing) is due.
⚠️ CJEU Chefquet ruling (12 March 2026): The Court of Justice of the European Union ruled that the Belgian 7% federal additional levy on non-residents is incompatible with free movement. Non-residents who paid this levy in earlier years may be able to file a reclaim — consult a tax adviser specialised in EU tax law.
New capital gains tax (2026) and non-residents
⚠️ Important: the new Belgian 10% capital gains tax (since 1 January 2026) on financial assets does not apply to non-residents. This applies to both the standard regime and the substantial-interest regime — both are part of the personal income tax and not of the non-resident income tax. So you do not pay this tax as a non-resident.
Bilateral double-taxation treaties
Belgium has treaties with most European countries + the US, Canada, Japan, etc. Purpose: prevent double taxation.
How it works:
– On Belgian dividends, often 15% Belgian withholding tax (not 30%) under treaty.
– For the home country: typically a credit for the Belgian tax paid.
Special expat regime in Belgium (STRIT/STRIR, 2022+)
Since 1 January 2022 replaced by the special tax regime for incoming taxpayers (STRIT) and the regime for incoming researchers (STRIR):
- For specific profiles (executives, specialists and researchers).
- 5-year duration, with possible extension to 8 years.
- 35% of gross salary can remain untaxed as a lump-sum cost reimbursement (raised from 30% by the law of 18 December 2025 (BS 30 December 2025)). The old €90,000 cap has been abolished.
- Minimum salary threshold lowered from €75,000 to €70,000 gross.
This regime makes Belgian resident status more advantageous for expats — all worldwide income is still taxed, but with significant cost exclusion.
Wealth vs income
Belgian wealth for non-residents: not taxed in most cases.
- No general wealth tax in Belgium.
- The securities tax (annual tax on securities accounts) does apply to a securities account at a Belgian broker with average value >€1m, regardless of residence. Rate: 0.15% historically, raised to 0.30% by the law of 18 December 2025 — check the current reference period with FPS Finance.
Leaving Belgium
Anyone moving from resident to non-resident status (relocating):
- Notice of change at the municipality.
- Final tax return for the part of the year spent in Belgium.
- Pension rights are preserved.
- Pension-savings funds remain in place, but further contributions lose the tax advantage. Note: the 8% anticipatory levy is withheld at age 60 on the accumulated capital; if you emigrate before that age, the final taxation depends on the bilateral double-taxation treaty with your new country of residence.
Practical points for expats
For expats in Belgium:
- Make sure your tax residence is clear: that determines which tax regime applies.
- Document everything on departure: final return, list of assets, pension rights.
- Bilateral treaty to be checked for dividends from your home country.
💡 International taxation is complex. For anyone moving between countries: always consult a tax adviser specialised in expat/international work.
🔗 See Pensioen voor expats (NL) for the pension side.
Frequently asked questions
When am I a non-resident for Belgian tax purposes?
Under article 2 ITC92, you are a resident if your domicile is established in Belgium, or if the seat of your wealth (centre of economic interests) is located in Belgium. Anyone who does not meet these criteria and lives outside Belgium is a non-resident for tax purposes. There is no “183-day rule” in Belgian tax law — that is a common misconception imported from other jurisdictions. However, the 183-day rule does appear in bilateral double-taxation treaties to determine which country may tax employment income.
Which income is taxed as a non-resident?
Non-residents pay Belgian tax only on Belgian-source income: Belgian rental income from real estate located in Belgium, dividends from Belgian shares (after application of the bilateral treaty), Belgian pension (pillar 1 of someone who once worked in Belgium), and professional income from work performed in Belgium (without enough day-to-day presence to become a resident).
What withholding tax applies to Belgian dividends for non-residents?
On dividends from Belgian shares, 30% withholding tax is automatically withheld. Under a bilateral double-taxation treaty (DTA), this is often reducible to 15%. For the home country, there is typically a credit for the Belgian tax paid.
How is rent from Belgian real estate taxed for non-residents?
Where the property is rented to a natural person for private use, you are taxed on the indexed cadastral income × 1.4. Where it is rented to a business or for professional purposes, tax is levied on the actual rental income. In addition, region-dependent immovable withholding tax (onroerende voorheffing) is due.
How does the expat regime (STRIT/STRIR) work as of 2026?
For specific profiles (executives, specialists and researchers), 35% of gross salary can remain untaxed as a lump-sum cost reimbursement — raised from 30% by the law of 18 December 2025 (BS 30 December 2025). The old €90,000 cap has been abolished and the minimum salary threshold has been lowered from €75,000 to €70,000 gross. Duration: 5 years, extendable to 8 years.
Do non-residents pay the new 2026 Belgian capital gains tax?
No. The new Belgian 10% capital gains tax (since 1 January 2026) on financial assets does not apply to non-residents. This applies to both the standard regime and the substantial-interest regime — both are part of the personal income tax and not of the non-resident income tax.
How and when do I file a non-resident tax return (BNI/INR)?
The “non-resident income tax return (BNI/INR) — natural persons” is filed via MyMinfin / Tax-on-Web or on paper. The filing window runs from September to November of the year following the income year. Non-residents have limited access to the tax-free allowance (€10,910 for income year 2025 / assessment year 2026), unless ≥75% of worldwide professional income comes from Belgian sources (Schumacker doctrine).
What do I need to arrange when leaving Belgium?
Anyone moving from resident to non-resident status must file a notice of change at the municipality and a final tax return for the part of the year spent in Belgium. Pension rights are preserved. Pension-savings funds remain in place, but further contributions lose the tax advantage. The 8% anticipatory levy is withheld at age 60 on the accumulated capital; if you emigrate before that age, the final taxation depends on the bilateral double-taxation treaty with your new country of residence.
Sources
- FPS Finance — Non-resident income tax (BNI/INR)
- FPS Finance — International taxation
- Wikifin — Tax on your Belgian investment income
- EU — Schumacker doctrine (case C-279/93) and CJEU Chefquet ruling (12 March 2026)
- Jubel — Law of 18 December 2025 on various provisions (tax measures, Belgian Official Gazette of 30 December 2025)
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