Who must submit a declaration for non-resident income tax (natural persons)?
Are you a non-resident with income in Belgium? This could include a salary, a pension, or rental income. If so, you must submit a declaration for non-resident income tax (natural persons) in Belgium. You will be taxed on this income in Belgium.
Attention! Taxation in Belgium does not prevent total or partial taxation in other countries. Income of Belgian origin will only be taxed solely in Belgium if there is a double taxation agreement with the country where the non-resident resides, and if the agreement allows it.
When are you considered a non-resident?
A non-resident is a person who does not have a domicile or a "seat of fortune" in Belgium.
The seat of fortune is the place where a person manages their assets. Determining whether a person has their seat of fortune abroad is always a factual matter. For example, the tax administration might consider you a Belgian resident if your mail and bank statements are sent to a Belgian address and your salary is paid into a Belgian account. Even if you live abroad, your seat of fortune may still be in Belgium.
When is the declaration for non-resident income tax sent?
The date you receive your declaration form as a non-resident varies each year and is not linked to when the declaration for personal income tax is sent to Belgian taxpayers.
In most cases, non-residents will only receive their paper declaration after the holidays, specifically between mid-September and early October.
If you want to submit your declaration online via Tax-on-web, you do not need to wait for the paper declaration to arrive. You can submit it online from September 4.
By what date must you submit this declaration?
The declaration for non-resident income tax must be submitted by November 21, 2025.
This deadline applies to:
- Paper submissions
- Online submissions via Tax-on-web
- Submissions by a mandatary (such as an accountant or chartered accountant)
Sources
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