Belgium
Belgium is a natural choice for international expats thanks to its central European location, multilingual environment and the absence of capital gains tax on private investments. The RINS impatriate regime grants a 30% income exemption to executives recruited from abroad. Brussels, capital of the EU, offers a cosmopolitan environment with deep international connections.
Taxation
Income tax brackets
| Bracket | Rate |
|---|---|
| 0 € → 16 320 € | 25 % |
| 16 320 € → 28 800 € | 40 % |
| 28 800 € → 49 840 € | 45 % |
| 49 840 € → unlimited | 50 % |
Corporate tax
25 %
Capital gains
0 %
VAT
21 %
Special regime : Statut d'impatrié (RINS)
Depuis 2022, le Régime spécial d'Imposition des Nouveaux Résidents (RINS) remplace l'ancien statut d'impatrié. Il offre une exonération de 30 % de la rémunération brute (plafonnée à 90 000 EUR/an) pour les cadres et chercheurs recrutés à l'étranger.
5 ans + prolongation possible de 3 ans (total 8 ans)
Etre recruté à l'étranger ou mis à disposition en Belgique. Ne pas avoir été résident fiscal belge ou avoir habité dans un rayon de 150 km de la frontiere belge au cours des 5 dernieres années. Rémunération brute annuelle minimum de 75 000 EUR.
- Exonération de 30 % de la rémunération brute (max 90 000 EUR/an)
- Frais de déménagement et d'installation exonérés
- 0 % d'impot sur les plus-values mobilieres pour les particuliers (régime général)
- Pas d'impot sur la fortune
Visa options
Carte professionnelle (salarié UE)
salariedDuration: Libre circulation UE, pas de visa requis
Cost: Gratuit pour les citoyens UE
Requirements: Citoyens UE : simple inscription communale. Contrat de travail ou preuve de ressources suffisantes.
Carte professionnelle (indépendant)
entrepreneurDuration: Renouvelable tous les 5 ans
Cost: 140 EUR (hors UE)
Requirements: Pour les non-UE : demande de carte professionnelle auprés du guichet d'entreprises. Business plan et preuve de viabilité économique.
Visa D long séjour
passive-incomeDuration: 1 an renouvelable
Cost: 200 EUR environ
Requirements: Ressources suffisantes et assurance maladie. Pour les non-UE uniquement.
Living in Belgique
Popular locations among expatriates
Cost of living
Comparison with the French average (vertical line)
Single person
Couple
City center rent
Outside city center rent
The cost of living in Belgium is slightly lower than in the UK or France, especially outside Brussels. A single person can budget around €1,400/month excluding rent. Rents remain reasonable compared to London or Paris, even in central Brussels.
Settling in Belgique
Practical indicators to prepare your relocation
Safety & stability
Procedures
Start a business
Settling in Belgium is straightforward for EU citizens: a simple commune registration suffices. Brussels and Wallonia are French-speaking, but English is widely spoken in Brussels' international community. The proximity to the UK (Eurostar London-Brussels in 2h) and Germany makes it strategic. Belgian bureaucracy is sometimes slow but reliable.
The Belgian healthcare system is excellent and accessible. Affiliation with a mutuelle (insurance fund) is mandatory and covers most care. Reimbursements are quick and specialist waiting times are reasonable. Top hospitals (CHU Saint-Luc, UZ Brussel) rank among Europe's best.
Quality of life
Belgium offers a central European location with excellent transport links (Eurostar to London, Thalys to Paris and Cologne). Brussels is multicultural and cosmopolitan. The cuisine, culture and Brussels nightlife are major assets, although the climate is comparable to northern France or southern UK.
Pros and cons
Advantages
- 0% tax on private capital gains under normal management
- RINS impatriate status: 30% exemption for 5 to 8 years
- Central European location, easy travel to UK and Germany
- No wealth tax
Disadvantages
- Very high top marginal income tax rate (50%)
- Among the highest social security contributions in Europe
- Rainy and grey climate most of the year
- Institutional complexity (regions, communities)
Go further
Compare with
Need help with your relocation to Belgique ?
Our partner experts help you with your tax and administrative procedures.
Talk to an expertSources
Verified on January 15, 2025All data on this page comes from public and institutional sources.
FAQ
What is the tax rate in Belgium?
The top marginal income tax rate in Belgium is 50%. The corporate tax rate is 25%. A special regime exists: Statut d'impatrié (RINS).
What is the cost of living in Belgium?
The monthly cost of living for a single person in Belgium is approximately 1400 EUR (excluding rent). City center rent costs around 1000 EUR per month.
Is there a tax treaty between the United Kingdom and Belgium?
Check HMRC for the current status of the tax treaty between the United Kingdom and Belgium.
These results are estimates.
The data presented are estimates and do not constitute tax advice. Consult a professional for your personal situation.