The anticipated enhancements to the Belgian tax regime for inbound taxpayers1 have been approved by the Belgian Parliament (law published on 30 December 2025).2 These changes increase the tax benefits and broaden access to the regime, in line with the Federal Coalition Agreement 2025-2029.
See GMS Flash Alert (published 20 March 2025) for additional details.
For individuals already benefiting from the regime, the level of benefits available may be enhanced. In addition, individuals who did not initially satisfy the salary threshold upon relocation and who commenced employment in Belgium in 2025 may retroactively qualify for the regime from the commencement of their Belgian employment.
The minimum salary threshold for eligibility under the inbound expat tax regime has been reduced from EUR 75,000 to EUR 70,000 in annual gross remuneration. The gross remuneration should be taxable in Belgium and obtained from the qualifying employer bearing the associated costs.
This amendment applies retroactively from 1 January 2025. Retroactive applications can be filed no later than 9 April 2026, provided that all of the following conditions are met:
The tax benefits available under the inbound expat tax regime have been enhanced:
Please note that the Belgian social security authorities have taken a preliminary position not to apply the amendments until the relevant social security legislation has been formally updated.3
This strengthened framework for inbound taxpayers may create opportunities, but also requires careful consideration from an implementation perspective. Please contact your KPMG adviser should you have any questions or require assistance.
If individual taxpayers and/or employers have questions or concerns about the measures highlighted in this newsletter, they should consult with their usual qualified tax professional or a member of the GMS/People Services team in Belgium (see the Contacts section).
1 FOD Financiën (in Dutch), “Bijzonder belastingstelsel voor ingekomen belastingplichtigen en ingekomen onderzoekers.”
2 De Kamer (in Dutch), “La Chambre des représentants de Belgique” published on 30 December 2025.
3 National Social Security Office (NSS) (in Dutch), “Administrative instructions NSS – 2025/4 – Interim instructions.”
The information contained in this newsletter was submitted by the KPMG International member firm in Belgium.
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