Belgium punches above its weight on the world stage: it is home to the EU's main institutions, NATO headquarters, and a disproportionate number of global companies and NGOs. Brussels is one of Europe's most genuinely international cities, with a resident foreign population of approximately 30% and a daily influx of EU and international institution workers. Antwerp is a global diamond and port city; Ghent and Bruges are among Europe's most beautiful medieval cities.
For UK expats moving to Belgium — whether for an EU institution posting, corporate role, or personal reasons — the most immediate shock is often the income tax rate. Belgium has one of the highest personal income tax burdens in the OECD. However, a special expatriate tax status (significantly reformed in 2022) can materially improve the position for qualifying individuals.
The Belgian expat tax status (new regime, 2022)
Belgium reformed its special expatriate tax status (régime spécial d'imposition des cadres étrangers) in 2022, replacing the old system with a clearer, more codified framework. The new regime — the Special Tax Status for Incoming Taxpayers and Researchers (SITE) — applies to employees and directors who are recruited directly from abroad or sent to Belgium by a foreign employer.
Key features of the SITE regime
Under the SITE regime, qualifying individuals are treated as partial non-residents for Belgian tax purposes:
- A tax-free reimbursement of "costs proper to the employer" of up to 35% of gross remuneration can be paid by the employer free of Belgian tax (the former annual cap of around €90,000 on this allowance was abolished with retroactive effect from 1 January 2025; for social-security purposes a 30% / €90,000 limit still applies). This is intended to cover accommodation, cost of living, and other expatriation costs.
- Additionally, certain costs — relocation, installation, and international school fees — can be reimbursed tax-free on top of the 35% allowance.
- As a partial non-resident, certain foreign income (investment income, capital gains from foreign assets) may be excluded from Belgian tax during the SITE period.
Eligibility conditions
- The individual must not have been a Belgian resident or taxpayer in the five years preceding the posting to Belgium.
- The individual must not have lived within 150 kilometres of the Belgian border during the same five-year period.
- Gross remuneration must meet a minimum threshold — €70,000 per year, reduced from €75,000 with retroactive effect from 1 January 2025 (the original threshold was set by the 2022 reform).
- The regime applies for a maximum of five years, extendable once by three years (total eight years maximum).
The minimum salary threshold (now €70,000) was a significant change from the old regime (which had no minimum). It focuses the benefit on senior professionals and executives rather than lower-paid employees.
Old vs new regime
Individuals already on the old regime as of 31 December 2021 were given transitional provisions — confirm with a Belgian tax adviser whether any legacy arrangements still apply to your situation.
Standard Belgian income tax
For those not on the SITE regime, Belgium's standard income tax is progressive and among the highest in Europe:
- Up to approximately €15,820: 25%
- €15,820–€27,920: 40%
- €27,920–€48,320: 45%
- Above €48,320: 50%
Municipal surcharges (additionnels communaux) add a further 0–10% on top of the federal tax, varying by municipality. Brussels communes add around 5.5–6%.
Social security contributions for employees are approximately 13.07% of gross salary. Employer contributions are approximately 25%.
The effective tax wedge on employment
The combined employer/employee burden in Belgium is one of the highest in the OECD — the effective average tax wedge on employment income at the average wage was approximately 52% in recent OECD data. This is the primary driver behind Belgium's reputation as a high-tax destination.
Investment income
A withholding tax (précompte mobilier) of 30% applies to Belgian-source dividends, interest, and capital gains on shares held for less than six months in some circumstances. For foreign-source investment income, Belgian residents must declare it and the 30% rate applies.
Wealth tax
Belgium does not have an annual wealth tax on individuals. There is a securities account tax (taks op effectenrekeningen) of 0.15% on securities accounts above €1 million — a relatively modest levy.
Inheritance and gift tax
Belgian inheritance tax rates are set at the regional level (Flanders, Wallonia, Brussels) and vary considerably. Rates between spouses and direct descendants are relatively modest; between unrelated individuals, rates can reach 80% in some regions. Gift tax rates are generally lower than inheritance tax, which incentivises lifetime transfers. Cross-border estate planning for Belgian residents requires attention to which regional rules apply (based on the domicile of the deceased, not the location of the assets).
Post-Brexit visa and work rights for UK nationals
UK nationals can visit Belgium (Schengen) for up to 90 days in any 180-day period without a visa.
For employed workers
Belgium requires UK nationals to have a work permit (permis de travail / arbeidsvergunning) for employment. The process is handled regionally (Flanders, Wallonia, Brussels-Capital Region each have their own procedures). The European Blue Card is available for highly qualified professionals meeting salary thresholds. Intracompany transfers and other routes exist for specific circumstances.
Once a work permit is in place, UK nationals apply for a déclaration d'arrivée (declaration of arrival) at their local commune, leading to the issuance of a residence card.
For EU institution employees
Staff of EU institutions, NATO, and certain international organisations are entitled to a specific diplomatic-style status and may have different tax and residency arrangements depending on their employment contract. These arrangements are outside the scope of this guide.
Self-employed
Self-employment in Belgium requires registration with a social insurance fund, a business registration number, and in many regulated professions, recognition of qualifications. Belgium has a recognised framework for the self-employed (indépendant/zelfstandige), though the social security and administrative burden is considerable.
Cost of living in Belgium
Belgium is not as expensive as Switzerland or Luxembourg, but it is not a low-cost country either.
As of 2026:
- A one-bedroom apartment in Brussels city centre rents for approximately €1,000–€1,500/month; in Antwerp, slightly less.
- Utilities (electricity, heating, internet) add approximately €150–€250/month.
- Groceries are moderately priced — Belgium has a strong discount supermarket sector.
- Dining out ranges from affordable friteries and brasseries to some of Europe's finest restaurants. Belgian cuisine (moules, stoemp, waffles) is genuinely excellent.
- Public transport in Brussels is reasonable, though traffic congestion is notorious. Belgium has one of the most severe traffic congestion problems in Europe, particularly around Brussels.
- Beer, wine, and chocolate are world-class and relatively inexpensive.
Property purchase
Registration fees on property purchases in Belgium vary by region and circumstance: Flanders recently reduced its registration duty to 3% for a primary residence (with a reduction on the first tranche); Wallonia charges 12.5%; Brussels charges 12.5% (with an abatement for primary residence). Add notary fees of approximately 1–2%. Purchase costs are therefore higher than the UK.
Healthcare in Belgium
Belgium's healthcare system is INAMI/RIZIV-funded (the national health insurance institute). Once registered as a resident, you affiliate with a mutualité/mutualiteit (health insurance fund) and pay contributions. The system reimburses a significant proportion of most medical expenses; patients pay a co-payment (ticket modérateur/remgeld).
Standard of care is high, and Belgium has excellent specialist medical facilities. Private hospitals operate alongside public ones. Supplementary private insurance (assurance hospitalisation) is advisable for hospital stays, as the standard tariff reimbursements leave meaningful out-of-pocket expenses for in-patient care.
UK financial affairs from Belgium
- UK ISAs: lose UK tax-free status; income and gains subject to Belgian rules.
- UK pensions: the UK–Belgium DTA governs taxability. Private pensions are generally taxed in Belgium once resident; check treaty provisions for specific pension types.
- UK rental income: taxable in the UK; potentially also in Belgium with a credit under the DTA.
- UK investments: dividends, interest, and gains from UK accounts must be declared in Belgium; the 30% withholding tax rate applies on investment income.
Compliance caveat
Belgian tax law — including the SITE regime conditions and regional inheritance tax rules — is subject to change. The figures above reflect publicly available information as of 2026 and are for general information only. They do not constitute financial, tax, or legal advice. Belgian and UK cross-border scenarios require professional advice.
How Global Investments Can Help
Belgium's tax environment is demanding, but the SITE regime provides a material benefit for qualifying senior professionals and executives. Global Investments helps clients understand whether they qualify for SITE, plan the timing of their move, and structure their UK and Belgian financial affairs to work efficiently together.
Our advisers also assist with estate planning across UK and Belgian jurisdictions, pension drawdown strategy, and investment portfolio review. Whether you are being posted to Brussels, joining an EU institution, or making a lifestyle move to Ghent or Bruges, we can provide the cross-border financial planning support you need. Contact Global Investments today.
This guide is for general information only and does not constitute financial, legal or tax advice. Rules, fees and regulations change frequently; verify current requirements with a qualified adviser before acting.