Individual - Foreign tax relief and tax treaties

Last reviewed - 12 March 2024

Foreign tax relief

Belgian tax residents must report their worldwide income on their Belgian resident tax returns. Income that is taxable/taxed/effectively taxed (depending on the wording of the particular treaty) abroad is exempted with progression from Belgian tax (i.e. the foreign income is exempt from taxation in Belgium but is taken into account to determine the marginal tax rate applicable to the other income taxable in Belgium).

Exempted income from Bahrain, China, Congo, France, Germany, Japan, Macedonia, Mexico, the Netherlands, Norway, Poland, Rwanda, San Marino, Seychelles, Singapore, Switzerland, the United Kingdom, and Uruguay is, however, subject to communal taxes in Belgium.

Tax treaties

Belgium has concluded a double tax treaty with more than 150 countries.