Taxes and other payments requests
This is the part of your personal taxation deducted "at source" each month from your salary. The amount of this deduction depends on your taxable gross salary (the gross salary mentioned in the employment contract minus the social contributions), the composition of your family and other rules.
Annual income tax declaration
The tax authorities calculate the amount of tax payable based on the annual income tax declaration. This document is sent to all households residing in Belgium. It has to be filled out and handed in annually before the publicised date (Spring is usually tax time - deadline just before the summer).
The document is not available in English.
The online service ‘tax-on-web' allows you to fill it out electronically but this often not possible for international residents.
Are you subject to paying taxes in Belgium?
Determining whether you will be expected to pay income tax in Belgium is not an easy task. You (or more likely: your salary office) must examine each file separately.
- What double tax degree are there in place?
- What article of the double tax degree is applicable to your situation?
- In which country is your income taxable?
- How much tax must be deducted from your salary?
All households residing in Belgium and all adults holding a residence permit are sent an annual income declaration. However, students with an employment contract will not be taxed on revenues from allowances or gifts from family members.
Spring is traditionally tax time in Belgium, so watch out for either the 'manilla' envelope containing the annual income tax declaration or the provincial tax transfer form.
You might need some help filling out your annual income tax declaration.
Be sure to bring the following:
- your PIN code if you have an electronic residence card
- your original tax declaration document
- if applicable: your income records
Everyone who has a domicile in Ghent is subject to provincial tax. You do not need to fill in any forms - a transfer form with a set payable amount is sent to your address.
Tip: Do not forget about the deregistration process at the end of your stay in Ghent: go to the city administration to inform that you are leaving and hand in your residence card.
If you want more information on taxes, you can speak to your employer (Payrol Office) or consult one of the following websites: www.minfin.fgov.be
You can also call the FPS Finance Contact Centre on 0257 257 57 with any tax-related questions.
Flemish Care Insurance
Some people might receive a payment request in Dutch for the Flemish Care Insurance ('Vlaamse Zorgverzekering' in Dutch). This system provides those with care needs part or full cover for the costs of non-medical care offered by services, professional care providers or informal carers.
However, most international guests are exempt from joining the FCI and therefor from paying this tax if they meet the following conditions:
- one is a student, researcher or family member with a temporary residence permit
- one comes from a state outside the EU, the EEA and not from Switzerland (their citizens are automatically exempt)
Should you receive a payment request, request your exemption by sending a proof of enrolment to https://www.zorg-en-gezondheid.be/home.
More information on the FCI website.