Belgian income tax is due by residents and by non-residents.

Residents are liable to income tax on their worldwide income, while non-residents are only liable to tax on certain types of income from Belgian sources.

Foreign nationals qualifying for the special expatriate tax regime are treated as non-residents for income tax purposes.

Residence

Individuals are resident in Belgium if they have their residence or the centre of their economic interests in Belgium. That is the place from where they manage their personal wealth.

An individual registered in the population register of a Belgian commune is deemed to be a resident until proven otherwise.  The tax residence of married couples and registered partners is determined by the place where the where their family is established. 

Foreign diplomats accredited to Belgium are treated as non-residents.  The same applies to the members of their family who live with them. 

Officials of one of the institutions of the European Union are deemed to have maintained their residence in the country from which they joined the institution. 

Most officials of other international institutions are resident if they live in Belgium, but the remuneration they receive from the institution is tax exempt in Belgium.

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