Belgian Tax Return: A Guide for Residents and Non-residents
Working in Belgium and unsure about your tax obligations? Find out which form to file and the deadlines that apply to both residents and non-residents.
1. Who must file a Belgian tax return?
As a rule, every resident and non-resident of Belgium who earned taxable income in the country during the previous calendar year (the tax year) is required to file a Belgian tax return. Seasonal workers whose income was already subject to withholding tax at source are exempt from this requirement.
TIP: Married couples can file a joint tax return.
2. How to file and which tax forms to use
You can file a Belgian tax return in one of two ways:
* electronically - via the Belgian Ministry of Finance portal MyMinfin. Access to the MyMinfin portal is required for electronic filing for both residents and non-residents. An exception applies to certain non-residents who are already registered and are not claiming any tax relief. They can file online without logging into the portal.
- by post in paper form - the type of form depends on whether you are a tax resident or non-resident of Belgium:
- Belgian residents: file the Déclaration à l'impôt des personnes physiques (IPP), which is printed on red paper. The Belgian tax authority sends this form out by the end of May.
- Non-residents: file the Déclaration à l'impôt des non-résidents, which is printed on green paper. The tax authority sends this form out during September and October.
3. Deadlines for mandatory filing (2025 tax return)
Your filing deadline depends on whether you are classified as a resident or non-resident of Belgium:
| Taxpayer | Standard deadline | Extended deadline |
|---|---|---|
| Resident | 30. 6. 2026 - by post: to the locally competent tax office 15. 7. 2026 - electronically via the online application | 16. 10. 2026 - electronically: via the online application |
| Non-resident | 20. 11. 2026 - by post: to the locally competent tax office 20. 11. 2026 - electronically: via the online application | - |
If you miss the deadline or fail to file your tax return, the Belgian tax authority can issue fines ranging from €50 to €1,250. In some cases, a surcharge of 10% or more may be added to your assessed tax.
4. Deadlines for voluntary filing of a tax return
Even if you aren't legally required to file, you can choose to do so voluntarily to reclaim a portion of the taxes you paid.
A voluntary tax return may be filed up to 3 years retroactively and is particularly worthwhile for workers who had tax advances deducted from their pay throughout the year. For non-resident working in Belgium, tax refunds typically range from €500 to €2,000.
The exact refund amount depends on how long you worked in Belgium, your total income, the tax advances already paid, and your personal or family circumstances.
Overview of voluntary filing deadlines:
- tax return for the 2023 tax year - 20th of November, 2026,
- tax return for the 2024 tax year - 25th of November, 2027,
- tax return for the 2025 tax year - 20th of November, 2028.
The tax return for the 2023 tax year can only be filed until the 20th of November, 2026. After this date, it will no longer be possible to file a tax return for that year.
Not sure whether you are required to file a Belgian tax return? Contact our tax specialists.
5. Documents required to file a tax return
To file a Belgian tax return, you will need to provide documents relating to your income, identity, and family circumstances:
- Certificate of taxable income (Fiche 281.10): from each employer you worked for during the relevant tax year,
- Additional Fiche forms depending on your income type: if you received other type of income, for example:
- Fiche 281.11 for pensions and unemployment benefits,
- Fiche 281.20 for self-employed individuals,
- Fiche 281.25 for royalties and income from creative and artistic work,
- Certificate of worldwide income: documents proving your income from all countries for the relevant tax year (e.g. a tax return filed in your home country),
- ID Card or passport,
- Documents to support claims for tax reliefs: e.g. a child’s birth certificate, marriage certificate or details of your partner's income.
You must submit all Fiche forms issued to you for the relevant tax year - not only the Fiche 281.10 from your employer. Certain types of income (e.g. a 13th month salary, holiday pay, etc.) may appear on separate Fiche forms, which must also be included. Failure to submit Fiche forms may affect the correct calculation of your final tax liability.
Need help with your Belgian tax return? Let our specialist handle it for you. They will prepare your tax return, review the required documents, and assist you in claiming all available deductions.
Need help with your Belgian tax return? Let our specialist handle it for you. They will prepare your tax return, review the required documents, and assist you in claiming all available deductions.
