Special tax regime for inbound taxpayers (expat regime) (Bijzonder belastingstelsel voor ingekomen belastingplichtigen / Régime spécial d'imposition des contribuables impatriés)
Special tax regime for inbound taxpayers (expat regime) is a residence route in Belgium (Særlig skattestatus). Tax status, not a residence permit (non-EU still need single permit/Blue Card). Gross Belgian salary ≥ €70,000 (from 2025, was €75k); apply within 3 months of start. 35% of pay tax-free (cap removed). 5 yrs + 3-yr extension. Directors of own Belgian company can qualify.
Special tax regimes for new residents →Requirements at a glance
You need an annual income of about CHF 65'800. Spouse and children can usually be included. Permanent residence: after 5 years. Citizenship can be possible after about 5 years.
How holders are taxed
35% of employment income tax-free as expense allowance (uncapped); rest taxed normally; worldwide income still taxable
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Kategori | Særlig skattestatus |
|---|---|
| Investering | — |
| Gebyrer (familie) | — |
| Indkomst / år | CHF 65'800 |
| Formue | — |
| Min. ophold | — |
| PR | 5 |
| Statsborgerskab | 5 |
| Arbejde | yes |
| Berettiget | Employees/company directors recruited or seconded from abroad; not Belgian-resident or working in BE in prior 60 months |
| Skat | 35% of employment income tax-free as expense allowance (uncapped); rest taxed normally; worldwide income still taxable |
| Pr. | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.