Withholding tax return
Withholding tax return
What is withholding tax on earned income?
It is a withholding tax payable by (among others) employers and companies on the wages they pay or allocate to their employees and company directors.
Withholding tax on earned income is also due on unemployment and sickness and disability benefits, pensions, replacement incomes etc.
Debtors of the withholding tax on earned income may deduct that withholding tax from the amounts they pay and remit it to the state. This withholding tax is then settled in the tax calculation notice of the beneficiary of the income.
Who has to declare and pay withholding tax on earned income?
Any debtor paying income subject to withholding tax on earned income in Belgium must declare and pay that withholding tax.
Which team should I submit the withholding tax returns to, and which bank account should I use to make withholding tax payments?
The person liable to withholding tax on earned income or their mandatory must submit tax returns and make payments of withholding tax on earned income to one of the following teams (determined by the company's registered office).
Dutch-speaking team
Team Bedrijfsvoorheffing Mechelen
[Withholding tax on earned income Team Mechelen]IBAN: BE 85 6792 0036 3806
Postal address
FOD Financiën - AAII Team Bedrijfsvoorheffing Mechelen
[FPS Finance - GACR (General Administration of Collection and Recovery) Withholding tax on earned income Team Mechelen]Gaston Crommenlaan 6 - box 278
9050 Ghent (Belgium)
Telephone
+32 (0)2 572 57 57 with direct code 19120.
French-speaking team
Team Précompte Professionnel Namur
[Withholding tax on earned income Team Namur]IBAN: BE 85 6792 0036 3806
Postal address
SPF Finances - AGPR Précompte Professionnel Namur
[FPS Finance - GACR (General Administration of Collection and Recovery) Withholding tax on earned income Namur]Avenue du Prince de Liège 133 - box 285
5100 Namur
Telephone
+32 (0)2 572 57 57 with direct code 19231.
German-speaking team
Team Perception Eupen - Sankt Vith
[Team recovery Sankt Vith]IBAN: BE 85 6792 0036 3806
Postal address
SPF Finances - AGPR Team Perception Eupen - Sankt Vith
[FPS Finance - GACR (General Administration of Collection and Recovery) Team recovery Sankt Vith]Avenue du Prince de Liège 133 - box 131
5100 Namur
Telephone
+32 (0)2 572 57 57 with direct code 19359.
For a single tax return, Finprof designates the competent Collection Team.
For files, it is the language listed on each tax return:
- Dutch: Mechelen
- French: Namur
- German: Eupen
If returns are submitted and payments made to the wrong team, they will still be accepted. Afterwards, a message will appear with the details of the correct team.
How to submit a withholding tax return?
You are required to submit the withholding tax return online, via the FinProf application.
However, you can get an exception to this requirement if you do not have the necessary computer tools). The application to get this exception should be addressed to the ‘Centrum KMO Specifieke Materies – bedrijfsvoorheffing’ ['SME Centre for Specific Matters - Withholding tax on earned income'] under which the registered office of your company falls (check the office directory: 'Professional' > 'Tax return' > 'Withholding tax return - questions' > municipality in which the registered office of your company is located).
If you have been granted permission to submit the withholding tax return on paper, you need to apply for the necessary forms and return them to this centre.
When to submit a withholding tax return?
The time limit in which the tax return should be submitted and the tax paid depend on the amount of withholding tax on earned income your company had to pay last year.
The limit amount referred to in Article 412, third paragraph, of the Belgian Income Tax Code 1992, for determining whether debtors of withholding tax on earned income are subject to the quarterly payment system in 2025, was set at 50,240 euros.
More information on submitting a withholding tax return (in French)