Who must submit a declaration for non-residents (natural persons)?
Are you a non-resident and do you have income in Belgium? For example, a salary, a pension, or rental income? Then you must submit a tax declaration for non-residents (natural persons) in Belgium. You will then be taxed on that income in Belgium.
Note, taxation in Belgium does not guarantee that you are exempt from tax abroad. Only when Belgium has concluded a double taxation treaty with the country where the non-resident lives, will income of Belgian origin possibly be taxed solely in Belgium (if the agreement allows this).
When are you considered a non-resident?
A non-resident is a person who has no domicile or 'centre of economic interests' in Belgium.
The centre of economic interests is the place from which you manage your assets. It is always a question of fact to determine whether someone has their centre of economic interests abroad or not. For example, the tax authorities could consider you a Belgian resident because your correspondence and bank statements are sent to an address in Belgium and your salary is paid into a Belgian account. Even if your residence is abroad, the centre of economic interests may still be Belgium.
When is the tax declaration for non-residents sent?
The date on which you as a non-resident receive your declaration form varies from year to year and is independent of the dispatch of the personal income tax declaration to Belgian taxpayers.
In most cases, non-residents will receive their paper declaration only after the holidays and more specifically between mid-September and early October. However, if you submit your declaration online via Tax-on-web, you do not have to wait until you receive your declaration by post. In principle, you can already submit your declaration via Tax-on-web from early September 2026.
By what date must you submit this declaration?
The tax declaration for non-residents must in all cases be submitted no later than 20 November 2026.
This deadline therefore applies to:
- On paper
- Online via Tax-on-web
- Via a trustee (accountant, chartered accountant, etc.)
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