BE
Belgium tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Belgium uses a place-of-residence test: registered address in the Population Registry creates a strong presumption of residency. Tax rates up to ~50% combined federal + regional. New inbound expats may qualify for the 'Inpat Regime' (max 5 years, with conditions).
- Population Registry registration → presumption of residency.
- Inpat Regime: 30% tax-free expat allowance plus tax-free relocation costs, with caps.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Track Belgium on your iPhone
Tax Days runs the math for Belgium alongside every other US state, federal SPT, Schengen, and 200+ countries.
