Taxes and other payment requests

Income tax

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 publicized date .

The tax document and additional information is not available in English.

Are you subject to paying taxes in Belgium?

Generally when you work and live in Belgium, you must pay Belgian taxes. Only in exceptional cases the taxes are paid in another country. This will be done after examination by the Belgian tax authorities and will be followed up by the salary office. More information on the applicable taxes can be found at Taxation in case of international employment.

All households residing in Belgium and all adults holding a Belgian  residence permit (item: residence procedures) 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.

It is also important to remember that tax is paid on the previous income year. If you only moved this year to Belgium, the tax document on the earned income in Belgium will be received next year. A fiscal year in Belgium is started on the first of January and ends on December 31.

When do I need to complete my tax document?

Taxation document for: When are taxation documents received: Return the declaration on paper: Return the declaration through Tax-on-web:
Resident May 2020 Before June 30, 2020 Before July 16, 2020
Non-resident September 2020 Before October 15, 2020 Before December 31, 2020
Simplified tax declaration May 2020

Agreed =>no action

Not agreed => before June 30, 2020

Agreed=>no action

Not agreed=> before June 16, 2020

Tax done by an accountant Inform the government about the accountant mandate before August 30, 2020 / The accountant returns the declaration before October 22, 2020

How can I complete and submit the taxation documents on paper?

Use the documents you received in the brown envelope to complete the tax documents. Fill in the official red paper using black or blue ballpoint pen. If you live alone, enter the information in the left hand column. If you are married, enter the information of the partner with the highest income in the left hand column. Take the black (or partially black) codes from the preparation document and copy them onto the official taxation document with the empty boxes.

The red codes on the preparation document are for informational purposes. The actual amounts need to be entered in the second black boxes.

 

Make sure that the document is signed and dated before you return it. Send the original paper documents in the enclosed brown envelope to the address shown on the taxation documents themselves. Add enough postal stamps.

The taxation document must be received by the scanning centre before the final declaration day.

How can I complete and submit the taxation document online?

Go to Myminfin[1] 0website, log on to online public services through a digital key.[2] When logged in you can click on the link ‘mijn belastingaangifte indienen’ (Tax on Web) to complete your online taxation document. Use the documents you received with tax information to complete the tax documents.  Amounts that are known to the Belgian government will be filled in. It is possible to add new amounts or change the prefilled amounts. After completing, make sure you save the information and confirm the declaration

What are digital keys and where can I get them?

Login in to the online services of the government is done in Belgium through the services of CSAM. All information about the digital keys is available online, included detailed English help section. There are several digital keys available. You choose between an logging in with the E-ID card reader, the app ‘itsme’, a token or through SMS. You can also login with eIDAS, if you are registered in one of the other European countries who take part in this program. The token or E-ID card reader can be used everywhere in the world. The app doesn’t work outside Belgium. An E-ID card reader can be bought in multimedia stores in Belgium, such as the Fnac, Mediamarkt, Vandenborre, … or borrow one from colleagues on your faculty.

 

If you don’t have an activated E-ID card, you can also go to a registration office to start the procedures. After activation of the digital key that is sent to your personal e-mail address, you will be able to enter the online services of the government. Keep in mind that the procedure may take several weeks!

To avoid problems after leaving Belgium, we advise that you request a token as you won’t have a valid ID card anymore to use with the E-ID card reader. There will be a final tax declaration after leaving Belgium for which you will need to enter the fiscal websites. The digital keys can also be used to check other personal information related to Belgium. A list of all Belgian website that can be consulted with the Belgian login system can be found here: https://my.belgium.be/nl

Tax guidelines for Scholarship Beneficiaries

Scholarship Beneficiaries are exempt from paying income taxes in Belgium.

However, due to the fact that they have an official contract (and can rely on social benefits in Belgium) they are obliged to fill in the annual tax form. Otherwise they risk to be fined.

Specifically, the beneficiaries need to mention 'nihil' (‘0’) in the section 'inkomsten' (income), sign the document and send it back to the tax office before the deadline. It is important that a copy of the Scholarship Agreement is attached to the signed tax form.

For further information or precise guidelines on how to proceed with this matter, please contact the Contact center FOD Financiën. That is the right address for any matter concerning taxation. Consult the table below for all contact information.

Help needed?

You might need some help filling out your annual income tax declaration.

Due to the Corona crisis , the tax department do not open and don’t offer personal assistance this year to complete the tax documents.

You can make an appointment for assistance over the phone. This assistance is only provided in Dutch when you live in the Flemish region. Make sure that a person who speaks Dutch is in the neighborhood during the appointment.

Another option is to check the tax document online or contact an accountant to complete the taxation for you. Health insurances, labor union’s or banks might also offer the assistance to fill in the tax documents.

The telephone number to make the appointment will be mentioned on the tax documents. Please keep your Belgian ID card and the tax documents by hand when you call the tax authorities.

When you are called for the assistance, make sure you have all income records and useful information by hand.

Provincial tax

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.

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 enrollment to
 https://www.zorg-en-gezondheid.be/home.

More information

If you want more information on taxes, you can speak to your employer (Payrol Office) or consult the tax administration or a tax accountant. The required Tax documents from the Ghent University can be found on Apollo. Scholarship Beneficiaries from the Ghent University do not receive these documents to complete the taxdocument.
The payroll office cannot assist in complete tax documents or providing detailed information on the tax documents.
In case of a international employment situation (employment in multiple countries) we advice to contact international.employment@ugent

Information point Information source
The general website of the fiscal administration

https://financien.belgium.be

https://financien.belgium.be/nl/particulieren/belastingaangifte/aangifte => in Dutch or French

For all general questions or e-services:

Contact Center FOD Finance

Tel: 0257 257 57

All working days between 8:30 and 17 hrs

Questions

The address is shown on your taxation document and depends on your place of residence.

https://finance.belgium.be/en/offices
Resident in Ghent

Controle Gent: Open from 9.00 to 12.00

p.gent.afd.beheer@minfin.fed.be

Tel: 0257 257 57

Gaston Crommenlaan 6 bus 501, 9050 Ledeberg Gent
Non-resident in Belgium

https://finance.belgium.be/en/private-individuals => in English

contact by e-mail or by phone: Tel 0257/74 050

foreigners.team1@minfin.fed.be

Kruidtuinlaan 50 bus 3410, 1000 Brussel
Advice on the applicable international tax treaties belintax@minfin.fed.be.
Fill-in sessions per district Information can also be found on the website
List of accountants An overview of recognized accountants can be found here