Expat taxation

Impat tax regime in Belgium 2026

Since 1 January 2022, Belgium applies a new tax regime for executives and researchers recruited from abroad. It replaces the old 1983 expat regime and significantly reduces tax on Belgian income for 5 to 8 years.

Classic vs impat comparator

Enter your salary and estimate the annual net gain — based on 2026 PIT brackets (2025 income), simplified.

Vos données

Estimation indicative — ne tient pas compte des additionnelles communales (~7 %), des réductions familiales et des avantages en nature.

Salaire brut annuel

Brut total annuel hors avantages en nature.

Frais de déménagement annuels (optionnel)

Exonérés sans plafond dans le régime impatrié.

Frais de scolarité enfants (optionnel)

École internationale, par enfant — exonérés sans plafond.

Comparaison

Vous êtes potentiellement éligible — voici l'écart.

Régime classique

58 343 €

net annuel

Régime impatrié

78 696 €

net annuel

Bonus estimé

+20 353 € / an

Soit ≈ 1 696 € / mois de net en plus.

Charges exonérées (30 % plafonné 90k): 36 000 €
Imposable régime classique: 104 316 €
Imposable régime impatrié: 73 021 €
Impôt classique: 45 973 €
Impôt impatrié: 30 326 €

Eligibility conditions

All conditions must be met — cumulatively.

Cumulative conditions

Recruited abroad or seconded to Belgium by an international group.
No residence in Belgium nor less than 150 km from the Belgian border during the 60 months prior to the start of the regime.
Gross annual salary ≥ €75,000 for executives (no threshold for scientific researchers).
Application within 3 months of arrival — the employer files the request at FPS Finance with employee's agreement.
Maximum duration 8 years: 5 years base + 3-year extension on request.

Excluded cases

You resided in Belgium in the past 5 years (even a few months).
You live in France/NL/LU/DE less than 150 km from the BE border.
You are locally hired (not a transfer / international recruitment).
You earn less than €75,000 and you are not a recognised scientific researcher.
You already benefit from a cumulative foreign special regime.

Concrete benefits

1. Employer's own expenses — tax-exempt

The heart of the tax advantage.

30 % of gross salary can be paid as « employer's own expenses » and is exempt from tax and social security (ONSS). Capped at €90,000/year.

Example: gross salary €150,000 → 30 % = €45,000 tax-free. Tax saving at ~ 50 % = €22,500/year. Cumulative over 5 years = €112,500 net bonus.

2. Moving and installation expenses

All moving expenses (transport, relocation agency, unpacking, transition hotel) are reimbursed in full tax exemption, without cap. Including return of spouse and children.

3. Children's tuition fees

International school fees (EEB Brussels, BSB, ISB, EEII…) are also reimbursed in full tax exemption, without cap. Count €12,000 to €30,000/year/child in Brussels.

4. Improved net salary for 5 to 8 years

5-year regime renewable once for 3 years. Beyond that, classic Belgian PIT regime.

Application process

Before arrival: Discuss with your Belgian employer — they must agree to handle the file (and prefer this regime over a classic one).
Within 3 months of arrival: The employer files a joint request with the FPS Finance Foreign Centre (form 276 T).
Response: Processing time 2-4 months. Written decision indicating duration and terms.
Renewal (optional): 3-year extension request to be made 6 months before end of the first 5 years.

Official details — FPS Finance

Good to know

This page summarises general rules. The calculator is indicative — it does not account for municipal surcharges (~7 % of federal tax), family deductions, fringe benefits (car, mobile, hospitalisation insurance), nor double-tax treaties. For a precise simulation, consult a tax specialist — count €1,500-3,000 for a complete annual file.