Special tax regime for inbound taxpayers & researchers
Belgium's expat regime for employees recruited from abroad: the employer can pay a tax-free allowance of up to 35% of gross remuneration, with the €90,000 cap repealed. A lever for relocating senior design staff and researchers.
Key parameters
| Tax-free allowance | Up to 35% of gross remuneration (since 1 Jan 2025) |
|---|---|
| Cap | Former €90,000 cap repealed |
| Minimum salary | €70,000 (not required for the researcher track) |
| Duration | 5 years (+3 years extension possible) |
Eligibility
- HQ
- Any headquarters country
- Local presence
- Local tax presence required (branch is sufficient) A branch office (Zweigniederlassung/permanent establishment) of your existing company is enough — you do not need to form a new legal entity such as a GmbH or BV.
- R&D substance
- Not required
- Company size
- No size restriction
- Models
- All
- Sectors
- All
- Goals
- Additional design site in Europe
Employee must be recruited from abroad and not have been a Belgian tax resident recently; the researcher track waives the salary threshold. Employer must run Belgian payroll.
Mechanism & application
Rule-based entitlement — Legal entitlement — self-assessment, no case-by-case funding decision.
Employer files an application with the tax administration within the deadline after the employee starts.
Timeline: Decision within a few months
Legal basis & sources
- Legal basis
- Program Act of 27 Dec 2021 (special tax regime for inbound taxpayers/researchers), as amended 2025
- Verification
- FPS Finance / BDO / Deloitte (35% since 1 Jan 2025; cap repealed; min salary €70k)
Changelog
-
1 Jan 2025
Maximum tax-free allowance raised from 30% to 35%; €90,000 cap repealed; minimum salary lowered to €70,000.
Source: FPS Finance