Belgium expands its expat tax regime in 2026: the 35% allowance, EUR 70,000 threshold and what to check

Belgium’s updated expat tax regime matters for international hires, inbound researchers, HR teams and candidates comparing offers across Europe. The Law of 18 December 2025 applies the changes to remuneration earned from 1 January 2025, so this is not merely a proposed reform or a late-2026 announcement. The practical questions are whether the worker can qualify, how the employer structures recurring employer-specific expenses, and what net-pay comparison should be used before signing a contract.

What changed: 35% reimbursement ceiling, removal of the EUR 90,000 cap and the more-than-EUR-70,000 threshold

The headline reform has three parts. First, the ceiling for non-taxable reimbursement of recurring employer-specific expenses increases from 30% to 35% of gross annual remuneration. Second, the previous EUR 90,000 maximum cap on that recurring expense reimbursement is removed. Third, for inbound taxpayers, the minimum remuneration condition is reduced from more than EUR 75,000 to more than EUR 70,000 for work performed in Belgium.

Those changes can make Belgium more competitive for senior specialists, managers and internationally mobile professionals who are comparing an offer in Brussels, Antwerp, Ghent or Leuven with another European destination. Before treating the regime as part of take-home pay, however, candidates should model the ordinary payroll result first and then compare the employer’s proposed expat-regime treatment separately. A useful starting point is to estimate the baseline Belgian outcome with a related calculator, then ask the employer how any qualifying recurring employer-specific expenses would be documented and paid on top of remuneration.

The removal of the EUR 90,000 cap is important for very high remuneration packages, but it does not remove the 35% percentage limit. It also does not remove the need to meet the eligibility rules, file the application on time, and substantiate the employer-specific expenses. A package with EUR 250,000 of gross annual remuneration may have a higher theoretical ceiling than under the old capped system, but the employer still has to identify what part of the package is reimbursement of qualifying recurring costs rather than taxable salary.

The reduced remuneration threshold is also precise. For inbound taxpayers, the condition is more than EUR 70,000 for Belgian work. That wording matters because a worker just at EUR 70,000 may not meet a “more than” threshold, and because non-Belgian workdays, split contracts or non-cash benefits can complicate the analysis. The threshold should be confirmed by payroll or tax advisers using the contract, Belgian work pattern and taxable remuneration definition used for the regime.

Who can qualify: inbound taxpayers versus inbound researchers, and the conditions that remain

Belgium’s regime distinguishes between inbound taxpayers and inbound researchers. In broad terms, inbound taxpayers are internationally recruited or seconded workers who meet the remuneration and other conditions. Inbound researchers are a separate category linked to qualifying research activity and qualifications, and the more-than-EUR-70,000 remuneration threshold should not be implied for that researcher category.

For a candidate assessing a Belgian move, the country page for Belgium salary and tax guidance can be a useful place to start, but eligibility for the special regime is a separate legal question. The regime is not automatic because a person is foreign, highly paid or moving to Belgium. The employer must make an application, and the worker must fit the conditions for the relevant category.

Several conditions remain central even after the 2026 expansion. The person generally needs to be recruited directly from abroad or assigned to Belgium, and the regime is aimed at inbound situations rather than ordinary local hires already established in the Belgian labour market. Prior residence, prior work connections with Belgium, distance from the Belgian border and the nature of the employment relationship may all matter.

For inbound taxpayers, the remuneration test is often the first gating item HR will check. The phrase “more than EUR 70,000 for Belgian work” should be read carefully where a package includes variable bonus, equity, mobility benefits, a company car, split payroll, part-time arrangements or cross-border workdays. Candidates should ask whether the employer has tested the threshold on conservative assumptions, not only on an optimistic target-bonus scenario.

For inbound researchers, the analysis moves toward the research role and qualifications. Employers should confirm whether the job description, degree requirements, research activity and internal documentation support the researcher route. This can be valuable for universities, research centres and innovation-led companies, but it still requires a disciplined application file rather than a casual job-title label.

Why this is not a 35% tax-free salary: recurring employer-specific expenses paid on top of remuneration

The most common misunderstanding is to describe the Belgian change as making 35% of salary tax-free. That is not the right framing. The 35% limit concerns non-taxable reimbursement of recurring employer-specific expenses paid in addition to remuneration. It is a ceiling for qualifying reimbursements, not a blanket exemption of gross salary.

In practical terms, the employer needs to decide whether it will pay qualifying recurring employer-specific expenses on top of salary and how those amounts will be described, approved and supported. Examples often discussed in expat contexts include additional housing costs, cost-of-living differences, home leave or other recurring costs linked to the assignment, but the exact treatment depends on Belgian rules and the employer’s documentation.

This distinction matters in negotiations. A candidate offered EUR 100,000 gross salary should not simply assume that EUR 35,000 becomes tax-free. If the employer instead says the package is EUR 100,000 total cost including an allowance, the employee needs to understand whether salary is being reduced, whether pensionable pay changes, whether bonus calculations are affected and whether the reimbursement is genuinely paid on top of remuneration.

For HR teams, the safest communication is usually to separate three numbers: contractual gross remuneration, potential qualifying recurring employer-specific expense reimbursement, and any one-off relocation reimbursements. Mixing those categories into a single “tax-free salary” message can create expectation risk, payroll errors and problems if the Belgian tax administration asks for support.

The removal of the EUR 90,000 cap should also be communicated carefully. It makes the ceiling more generous for higher earners, but it does not mean unlimited tax-free reimbursements. The 35% percentage ceiling remains, and the employer still needs a defensible basis for the amounts treated as employer-specific expenses.

Application from remuneration earned on 1 January 2025 and the limited historical application window

The Law of 18 December 2025 applies the changes to remuneration earned from 1 January 2025. That retroactive application is one of the reasons the reform is especially relevant for people who started Belgian work during 2025 or early 2026. It may affect payroll corrections, employer filings and how historical remuneration is reviewed.

The standard application deadline remains important: the employer must submit the application within three months after the taxpayer or researcher starts work in Belgium. Missing that deadline can be decisive. Candidates should therefore ask about the application process before they relocate, not after the first Belgian payslip has already arrived.

There was also a limited exceptional window for certain people who started in 2025 or early 2026. That window expired on 9 April 2026. It should be described as historical and limited, not as an ongoing second chance for late applications. If a worker started during the relevant period and no application was made, the employer should review the facts with a Belgian tax adviser rather than assuming the window is still open.

For current offers, the lesson is procedural. The tax benefit may depend less on the candidate’s negotiation skills and more on whether HR, payroll and external advisers are ready to file a complete application within the ordinary three-month period. A good offer process should include ownership of the filing, a list of documents needed from the employee, and a realistic date for confirmation.

How to compare the same Belgian offer with and without the regime using transparent assumptions

The best way to evaluate the regime is to compare the same offer twice: once as ordinary Belgian taxable remuneration, and once with a separately stated recurring employer-specific expense reimbursement that the employer believes qualifies. The comparison should be labelled as an estimate, because final tax, social security and payroll outcomes depend on individual facts, family status, residence position, municipal taxes, benefits, workdays and employer implementation.

Estimate disclaimer: calculator outputs and worked examples are for planning only. They are estimates based on simplified assumptions and are not official tax advice, an eligibility decision or a payroll ruling. Use them to ask better questions, then confirm the treatment with HR, payroll and a qualified Belgian tax adviser before relying on the result.

Consider a compact example. A software engineering manager is offered EUR 95,000 gross annual remuneration to move to Brussels. Without the regime, the candidate models Belgian net pay using standard assumptions. With the regime, the employer proposes a separate recurring employer-specific expense reimbursement, paid in addition to remuneration, and confirms it will submit the application within three months. The candidate should compare the ordinary net salary against the revised cash package, but should not treat 35% of EUR 95,000 as automatically tax-free unless the employer confirms the reimbursement structure and supporting policy.

Now compare a higher-paid executive offered EUR 240,000 gross annual remuneration. Under the old capped structure, the EUR 90,000 maximum could be a binding limit. With the cap removed, the theoretical ceiling is more generous, but the 35% limit still applies and the employer must still substantiate the recurring employer-specific expenses. The executive should therefore ask for a written payroll illustration, not just a verbal statement that Belgium now has “uncapped” expat tax relief.

A researcher example looks different. A qualified inbound researcher may not need to satisfy the more-than-EUR-70,000 inbound taxpayer remuneration threshold, but the employer still needs to assess the researcher conditions and file correctly. A university or R&D employer should explain which route it is using and why, because the employee’s confidence should come from the legal category and documentation, not from a generic expat label.

What to ask HR before signing: gross remuneration, qualifying expenses, application timing and contract wording

Before signing a Belgian offer, ask HR to separate the salary package into clear components. The first question is the contractual gross remuneration for Belgian work. The second is whether any recurring employer-specific expense reimbursement will be paid on top of that remuneration. The third is whether the employer has already checked the applicable expat-regime category and filing deadline.

Contract wording matters because it shapes payroll implementation. Candidates should avoid relying on informal emails that say “35% tax free” without explaining what is being reimbursed. A clearer approach is to request wording that distinguishes gross remuneration, qualifying recurring employer-specific expenses, one-off relocation support and any condition that depends on approval by the Belgian tax administration.

• Ask whether the more-than-EUR-70,000 threshold is satisfied for Belgian work if the application is for the inbound taxpayer regime.
• Ask whether the employer or an external adviser will prepare and submit the application within three months after the Belgian start date.
• Ask which expenses are treated as recurring employer-specific expenses and whether they are paid on top of remuneration.
• Ask whether the proposed treatment affects pension contributions, bonus calculations, holiday pay, severance, equity or benefits.
• Ask what happens if the application is refused or if payroll has to correct prior months.

HR teams should also prepare consistent candidate communications. A strong offer letter does not need to overpromise. It can state that the employer intends to apply for the special regime, describe the expected reimbursement method, and make clear that the treatment depends on Belgian legal conditions and administrative acceptance.

For candidates comparing Belgium with the Netherlands, Germany, France or Spain, the important point is comparability. Compare guaranteed gross salary first, then recurring allowances, then relocation support, then tax-residence and social-security assumptions. A Belgian offer with a well-documented expat-regime reimbursement may be more attractive than the gross salary alone suggests, but only if the employer’s treatment is concrete and timely.

Official references and next practical steps

The main official reference point is the Belgian Federal Public Service Finance guidance on the special tax regimes for inbound taxpayers and inbound researchers, including the application process and the standard three-month deadline. The relevant administrative commentary is Circular 2026/C/51, and the VLAIO update summarises the 35% ceiling, removal of the EUR 90,000 cap and reduction of the inbound taxpayer remuneration threshold. The OECD’s Tax Policy Reforms 2026 report also records Belgium’s broader personal tax policy changes and notes the expat-regime expansion.

Useful sources to review include the Belgian finance page on special tax regimes for inbound taxpayers and researchers, the MyMinfin/Fisconet publication of Circular 2026/C/51, the VLAIO summary of changes to the special tax regime for certain expats, and the OECD report on Tax Policy Reforms 2026. These references should be read alongside the employment contract, payroll illustration and any advice obtained by the employer.

The next practical step for a candidate is to request two written payroll illustrations: one without the regime and one showing the employer’s intended treatment if the regime applies. The illustration should identify gross remuneration, recurring employer-specific expense reimbursement, social security assumptions, tax withholding assumptions and timing. It should also state whether any retroactive correction is expected for remuneration earned from 1 January 2025.

The next practical step for HR is to create a standard intake checklist before the employee starts work in Belgium. That checklist should capture prior residence and work history, start date, role category, remuneration for Belgian work, researcher qualifications where relevant, supporting documents and the application deadline. The regime is valuable precisely because it can improve a Belgian offer, but its value depends on careful execution.

For decision-making, treat the 2026 expansion as a stronger planning opportunity rather than a guaranteed net-pay result. If the employer can confirm eligibility, file on time and pay qualifying recurring employer-specific expenses on top of remuneration, the updated regime may materially improve the offer. If those points remain vague, compare the offer using ordinary Belgian payroll assumptions and avoid building your relocation budget around an unconfirmed tax outcome.

Related tools

• Belgium net salary calculator
• Access to all tax guides for Belgium