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The Expat Regime

The Expat Tax Regime is a tax advantage for expatriate employees in Belgium, both for expats who will establish their tax residence in Belgium (Belgian resident taxpayers) and for those who will maintain their tax residence outside Belgium (non-residents). Especially for expats, this represents a beneficial tax reduction. In general, an employer can choose to pay a maximum of 30% of the gross salary tax-free to cover certain expenses. This forms the basis of the Expat Tax Regime (referred to as the “special tax regime for incoming taxpayers”).

30% of the gross salary paid to the employee tax-free

The Expat Tax Regime is a salary benefit wherein now a maximum of 30% of the gross salary from Belgian sources is paid to the employee tax-free. For example: if he or she earns a gross amount of EUR 10.000,00 from Belgian sources, you receive EUR 3.000,00 tax-free and EUR 7.000,00 is subject to normal taxation.

Let us assist you with applying for the Expat Regime

The Expat Regime is a complex tax facility. Need help applying for this ruling? Let us know and we can start the process for you.

    Compensation for incurred expenses

    According to tax legislation, the employer is allowed to reimburse 30% of the gross salary in addition to the regular gross salary as compensation for recurring additional costs directly related to employment in Belgium. This includes, among others, the following costs (non-exhaustive list):

    • Housing costs in Belgium compared to the country of origin;
    • Cost of living differences between Belgium and the country of origin;
    • Private trips to the country of origin for the expat, his/her partner, and their dependent children;
    • Travel expenses to the country of origin (on the occasion of the birth, marriage, or death of a family member of the expat or his/her partner).


    The employer/company is allowed to pay a maximum of up to 30% of the annual gross income as a tax-free expense reimbursement for recurring expenses (an additional payment on top of the gross salary). This 30% is limited to a maximum of EUR 90.000,00 per year. This means that above a gross salary of EUR 300.000,00 (30% of EUR 300.000,00 = EUR 90.000,00), no tax benefits apply. For the year of arrival in Belgium, the year of departure from Belgium, and the year in which the expat regime ends (due to the termination of the expat’s assignment in Belgium or reaching the maximum period of the expat regime), the maximum amount of EUR 90.000,00 per year is pro-rated based on the number of days the employment relationship existed in Belgium that year and met the conditions of the expat regime.

    In addition to covering recurring expenses, the following reimbursements, under specific conditions and upon presentation of supporting documents, are considered (tax-free) reimbursements for expenses inherent to the employer within the framework of the expat regime (non-exhaustive list):


    • Costs related to the relocation to Belgium.
    • Costs related to furnishing the home in Belgium.
    • School tuition fees for the children of the expat or their partner who relocate with their parents or one of them.

    Who is eligible for the tax break?

    In the 60 months preceding the employment in Belgium, the expatriate must meet all of the following conditions:

    Recruited from abroad

    The expatriate must be directly hired by a domestic company from abroad, or be seconded or transferred from a foreign company within an international group.

    Outside of Belgium

    Have lived at least 150 kilometers outside the Belgian border and have not been subject to Belgian non-resident tax (natural persons) for professional income in Belgium.

    Salary Requirement

    Expatriates must have a gross annual salary (before deduction of social security contributions) of more than EUR 75.000,00.


    Obtaining approval from the Belgian administration to apply the scheme.

    How to apply for the Expat Regime

    The application procedure for the regime must be completed within 3 months after starting employment. Employers are required to provide a list of employees falling under the new regime annually, no later than January 31 of the following year.

    The employer/company can apply for this Expat Tax Regime. The Belgian administration will issue a written response within a period of 3 months (starting from the receipt of the application) if everything has been submitted correctly. The employee can then benefit from the Expat Tax Regime on their salary for the next 5 years of service (possibly extended by 3 years).

    Changing employers

    If you are currently under the Expat Tax Regime and wish to change employers, you must find a new employer within 3 months after ending your contract with your previous employer (without any gap in employment). If all conditions are met, the new employer/company can submit a new application for the Expat Tax Regime (the 5-year period – possibly extended by 3 years – will not be suspended in any case and will continue to run). If this is not possible, you will no longer be eligible for the Expat Tax Regime.