Rules for expats

New rules for expats in Belgium

Belgium changed its expat tax regime at the end of 2025, and the regions set their own salary thresholds for work permits. This is what applies now.

Checked against the sources on 2 November 2026. This is general information, not tax or legal advice.

Expat tax regime: lower threshold, higher allowance

The salary threshold for the special regime for inbound taxpayers is € 70,000 gross a year (it was € 75,000), with effect from 1 January 2025.
The tax-free allowance can now be up to 35% of your pay (it was 30%), and the yearly cap of € 90,000 was abolished.
Inbound researchers have no salary threshold.

Highly qualified workers: € 48,912 gross a year in Flanders, € 53,220 in Wallonia and € 3,703.44 gross a month in Brussels.
Wallonia raised its amounts on 1 January 2026. Flanders and Brussels kept their 2025 amounts until new wage statistics are published.
The EU Blue Card has higher thresholds, also set per region.

The expat checklist lists what to arrange in your first weeks. The jobs below come straight from employer websites, without recruitment agencies.