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 (Statut fiscal spécial). 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.
| Catégorie | Statut fiscal spécial |
|---|---|
| Investissement | — |
| Frais (famille) | — |
| Revenu / an | CHF 65'800 |
| Avoirs | — |
| Séjour min. | — |
| Résidence perm. | 5 |
| Citoyenneté | 5 |
| Travail | yes |
| Éligibles | Employees/company directors recruited or seconded from abroad; not Belgian-resident or working in BE in prior 60 months |
| Impôts | 35% of employment income tax-free as expense allowance (uncapped); rest taxed normally; worldwide income still taxable |
| État au | 2026-10 |
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.