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 (特別税務ステータス). 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.
| カテゴリー | 特別税務ステータス |
|---|---|
| 投資額 | — |
| 手数料（家族） | — |
| 所得 / 年 | CHF 65'800 |
| 資産 | — |
| 最低滞在 | — |
| 永住権 | 5 |
| 市民権 | 5 |
| 就労 | yes |
| 対象者 | Employees/company directors recruited or seconded from abroad; not Belgian-resident or working in BE in prior 60 months |
| 税金 | 35% of employment income tax-free as expense allowance (uncapped); rest taxed normally; worldwide income still taxable |
| 時点 | 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 Figures are simplified, indicative and may be out of date.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.