Belgium has some of the highest taxes on salaries in the world. Federal rates reach 50%, local surcharges add more, and employee social security takes 13.07%. For skilled people moving in, though, the inbound regime now allows a tax-free allowance of up to 35% of gross pay, with no upper cap. And from 2026, Belgium has its first general capital gains tax, at 10%.
This guide covers Belgian personal tax for people moving to or living in Belgium in 2026.
The key question is simple. Do you qualify for the inbound regime, and how will the new capital gains tax affect your investments?
What's changed: the Law of 18 December 2025 raised the inbound allowance from 30% to 35%, removed the €90,000 cap and cut the salary threshold to €70,000, retroactive to 2025. A new 10% capital gains tax on financial assets, including crypto, became law on 6 April 2026 and applies from 1 January 2026.
📋 Belgium tax at a glance for 2026
Topic | Details |
|---|---|
Tax system | Worldwide income for residents |
Top income tax rate | 50%, plus a communal surcharge of 0% to 9% of the tax (about 7% on average) |
All-in on a US$100k salary | About 45%, including 13.07% social security (about €87,000, 2026). About 33% under the inbound regime |
Foreign income | Taxed for residents, with treaty relief |
Dividends, interest, capital gains | 30% on dividends and interest; 10% on gains above €10,000 from 2026 |
Residence at a glance | Getting in: easy (your home or centre of wealth; registering with the commune creates a presumption). Leaving: mostly a clean break, but moving abroad counts as a sale for the new capital gains tax |
Double tax treaties | About 95 |
When you become tax resident in Belgium
You're a Belgian tax resident if your home (domicile) or the seat of your wealth is in Belgium. Registering in the population register creates a legal presumption that you're resident. Residents are taxed on worldwide income.
👉 FPS Finance: Belgian Federal Public Service Finance
Income tax and social security
Belgium taxes earned income at progressive federal rates of 25%, 40%, 45% and 50%. The 50% band starts at around €50,000 of taxable income, and bands are indexed each year. Your commune then adds a surcharge of 0% to 9% of the tax due. Employees also pay 13.07% social security with no ceiling, and employers pay around 25% to 27% on top.
Worked example
You're employed in Brussels, earning about €87,000 (roughly US$100k).
Social security at 13.07% costs about €11,370, and the standard allowance for professional expenses comes off.
Most of your remaining income falls in the 45% and 50% bands, and the communal surcharge adds about 7% to the tax.
Your all-in bill is about 45% of your salary. Under the inbound regime, about 33%, with the package split between gross pay just above €70,000 and the tax-free allowance.
The inbound regime
Why does this regime matter so much? Because the employer can pay a tax-free allowance of up to 35% of gross pay on top of salary, which can cut the all-in rate on a typical package by about a quarter.
Image 1 — A 35% tax-free allowance, with no cap
There are two routes:
Inbound taxpayer: employees and company directors with gross pay of more than €70,000.
Inbound researcher: people in qualifying research roles, with no minimum salary.
To qualify, you must not have been Belgian resident, or lived within 150 km of the border, in the previous 60 months. Your employer applies within three months of your start date. The regime lasts five years and can be extended by three.
The changes in the Law of 18 December 2025 are retroactive to 1 January 2025. Under Circular 2026/C/51, employers could amend existing contracts within three months of the circular (published in April 2026) to apply them to 2025. The circular deals with tax only, so check the social security position separately.
👉 FPS Finance: Circular 2026/C/51 on the inbound regime changes (in French)
The new capital gains tax
Until 2026, private investors in Belgium generally paid no tax on gains on shares. That's changed. Under the law of 6 April 2026, published on 21 April 2026, gains on financial assets realised from 1 January 2026 are taxed at 10%:
the first €10,000 of gains each year is exempt, and unused exemption can build up by €1,000 a year to €15,000
it covers shares, bonds, funds, crypto and some insurance contracts
gains made before 1 January 2026 aren't taxed
if you move to Belgium from 2026, the value of your assets when you arrive counts as their cost
if you leave Belgium, you're treated as selling your assets, but the tax is generally only due if you sell within two years of leaving
Speculative gains outside normal private investing are taxed at 33%. Separate, graduated rates apply to large shareholdings.
Investment income, pensions and wealth
Dividends and interest are generally taxed at 30%, withheld at source, with small exemptions for some savings interest and dividends. A tax of 0.15% a year applies to securities accounts worth more than €1 million. Foreign pensions are taxed at the progressive rates. Inheritance and gift tax are set by the regions (Flanders, Wallonia and Brussels) and can be high outside close-family reliefs.
Freelancing
Self-employed people pay income tax at the progressive rates plus the communal surcharge, and social contributions of around 20% of income, up to a ceiling. On €87,000 of profit, that comes to about 50% all-in.
Remote work
Belgium doesn't have a digital nomad visa. EU nationals can live and work freely. Non-EU nationals generally need a single permit sponsored by a Belgian employer, or a professional card if self-employed.
Double tax treaties
Does Belgium have double tax treaties? Yes, about 95, including with the UK, the US, the Netherlands, France, Germany, Luxembourg, Spain, Italy, Switzerland, Canada, Japan, China, India and the UAE.
Who is Belgium good for?
How does Belgium compare for different kinds of mover? Ratings are relative to the 150+ countries TaxPilot covers, based on 2026 rules and the all-in cost including social security.
☑️ Who is Belgium good for? Tax ratings for expats in 2026
Expat profile | Belgium rating | Why |
|---|---|---|
Employees | Poor | About 33% all-in on a US$100k (about €87,000) package under the inbound regime, split between gross pay just above the €70,000 threshold and a tax-free allowance of about €17,000. Without it, about 45%, including 13.07% social security and the communal surcharge. |
Freelancers (self-employed) | Poor | About 50% all-in on €87,000 of profit: progressive rates up to 50%, the communal surcharge and self-employed social contributions. |
Retirees | Poor | About 28% on a US$40k foreign pension plus US$20k of investment income, and regional inheritance tax can be high outside close-family reliefs. |
Crypto gains | Good | From 2026, gains from normal private investing are taxed at 10% above a €10,000 annual exemption. Speculative trading is taxed at 33%. |
Investment income | Moderate | Dividends and interest are taxed at 30%, gains at 10% above €10,000, and securities accounts above €1 million at 0.15% a year. |
Digital nomad visa | Poor | Belgium has no nomad visa. Non-EU nationals generally need a single permit sponsored by a Belgian employer. |
Filing and deadlines
The Belgian tax year is the calendar year. Returns for the previous year are filed in the summer through MyMinfin (Tax-on-web), and many employees receive a pre-filled proposal. From the 2026 income year, the return includes a new section for capital gains.
Frequently asked questions
What is Belgium's inbound taxpayer regime?
A special regime for people moving to Belgium for work. The employer can pay a tax-free allowance of up to 35% of gross pay, with no cap, for employees earning more than €70,000 or qualifying researchers with no salary threshold, for five years plus a possible three-year extension.
Does Belgium tax capital gains now?
Yes. From 1 January 2026, gains on financial assets, including shares and crypto, are taxed at 10% above an annual exemption of €10,000. Gains made before 2026 aren't taxed.
Is the 35% allowance exempt from social security?
The 2025 changes are tax rules, set out in Circular 2026/C/51. Social security treatment is set separately, so check it with your employer.
What is the top income tax rate in Belgium?
50%, plus a communal surcharge of 0% to 9% of the tax due. Employees also pay 13.07% social security with no ceiling.
How many double tax treaties does Belgium have?
About 95, including with the UK, the US, the Netherlands, France and Germany.
Where to go next
👉 Low tax, high social security countries
Important information
This article is general information and does not constitute tax, legal, immigration or financial advice, and does not create a client relationship. Tax outcomes depend on travel history, income sources, treaty status and the law applying to the relevant year. Rates, thresholds and regimes change, and some measures described may be proposed rather than enacted; this article reflects our understanding as at the date of publication. Obtain advice from a suitably qualified professional before acting or refraining from action.
