Non-residents tax

You collect income in Belgium (for instance, remuneration, pension, rent) and

  • You are a resident in a foreign country, or
  • You are living in Belgium for a specific period of time (for instance, you work or study here).

Therefore, you have to submit a "non-resident income tax return". 

You are still not registered as non-resident at the FPS Finance? Please fill in this form.

Non-residents tax

  • I am a non-resident and I have an income in Belgium. What to do in order to receive a tax return?

    You should inform the competent tax collector’s office. You should use this form to do so.

    After registration, you will automatically receive a tax return every year. You are required to notify your tax office of any changes in your personal information (change of address, marriage, legal cohabitation, separation, divorce, death).

    Before leaving Belgium, you have to inform your tax collector’s office.

  • When will the tax return be sent?

    The date of the sending of the tax return for the non-resident tax differs from one year to another and is unrelated to the sending of the tax return for personal income tax. It is common practice that you have not received your tax return until after the vacation period.

    In 2020, you will receive your declaration as from the end of October

  • Can I fill in my tax return online?

    You can submit your tax return 2020 via Tax-on-web. If you do not have an electronic Belgian identity card, you can ask for a token.

    This year you get access to Tax-on-Web via MyMinfin, your online tax file. After having logged in MyMinfin, you can submit your return but also consult your documents and carry out some formalities.

  • May I be helped to fill in my tax return?

    We organize sessions to help you in this regard, from November 4 to 22 (Monday to Friday), from 9 a.m. to 2 p.m.

    Please call to make an appointment.

    Aalst Dr André Sierensstraat 16 bus 1 02 575 31 70
    Antwerp Italiëlei 4 02 575 44 50
    Arlon Place des Fusillés 10 02 574 03 00
    Bruges Koning Albert I-laan 1-5 02 575 73 60
    Brussels Boulevard du Jardin Botanique 50 02 577 12 90
    Ghent Gaston Crommenlaan 6 02 579 20 30
    Hasselt Voorstraat 43 bus 121 02 576 19 80
    Leuven Philipssite 3A bus 1 02 575 07 80
    Liège Rue de Fragnée 2 02 578 71 70
    Lier Kruisbogenhofstraat 24 02 576 01 70
    Namur Rue des Bourgeois 7 02 574 03 00
    Ottignies Avenue Paul Delvaux 12 02 575 79 30
    St. Vith Klosterstrasse 32 02 575 32 84
    Tournai Rue du Rempart 7-21 02 577 59 80
  • When should I file my tax return?

    The tax return for the year 2020 (income of 2019) had to be filed:

    • via Tax-on-web: by 3 december 2020
    • via your proxy holder (Tax-on-web): by 3 december 2020

    The deadline to submit the paper tax return is yet to be confirmed. You will have at least one month to file your tax return.

  • Which fields must be necessarily filled in?

    Check that the following codes are ticked:
    • One of the codes of the field III A - Renseignements d’ordre personnel/Personal information
      (Code 1001-66 or 1002-65 or 1010-57 or 1018-49)
    • One of the following codes:
      • Either the field III. A,6 (if you received professional income liable to tax in Belgium amounting to at least 75% of the total amount of your professional income in Belgium)
      • Or the field III. A, 7.
      • Or the field III. A, 8.
        These data determine your tax system and among others, the rights you have.
    • A code of the field XIII - revenus d’origine étrangère et revenus d’origine belge exonérés/ Foreign income and exempted Belgian income Foreign income and exempted Belgian income are not taxed as such.  In order to be able to determine the correct tax system, you must mention correctly this income (if need be, the income from both partners). If you did not receive any foreign income or any exempted Belgian income, please write a “x” for the code 1057-10 or 2057-77.
  • What are the consequences if a tax return has not been filed on time?

    If the tax return is not submitted or submitted belatedly, the administration can make an ex officio assessment. In this case, the administration makes an assessment on the amount of the taxable income which it suspects on the basis of the data at its disposal. The onus of proof of the correctness of the taxable income is then in the hands of the person liable to tax.

    If you do not submit a tax return, or submit your tax return belatedly, or your tax return has changed in such a way that the tax actually due is exceeding the declared income, the assessment can be validly made within three years at the latest, as from 1 January of the tax year.

    Moreover, a tax increase can be applied.

  • When will I receive my tax assessment notice?

    In case the tax return has been filed on time, the administration has until 30 June of the year following the tax year to make the assessment. However, this period may not be less than six months as from the receipt of this tax return.

  • I move out and/or my family situation has changed. Should I mention it?

    We must be informed of your new address and/or your new marital status (in case of marriage, people legally living under the same roof, separation, divorce or death). You should use this form to do so.

  • Why do I have to fill out box III.6 or box III.7 (categories non-residents) of the tax return?

    In order to obtain the exemptions to which you are entitled, you must fill out box III.6 or box III.7 of the tax return. This data will determine your tax regime.

    If you do not fill out this box, no exemptions will be granted.

  • Can I pay my taxes in advance?


    More information (French - Dutch)

  • I do not agree to the established tax assessment. What can I do?

    More information (French - Dutch)

  • I’m mistakenly taxed in two countries. What can I do?

    If you think you’re mistakenly taxed in two countries on the same income, you can submit a request for mutual agreement procedure to the State where you are a resident for tax purposes. You can send it at the following address:
    Service Relations internationales, section commentaire, North Galaxy, Bd Albert II, 33 PO Box 25, 1030 Brussels -

  • Can I obtain tax facilities?

    In order to obtain tax facilities, you should contact the competent tax collector’s office. The contact details of this office are mentioned on your tax assessment notice. 

    More information in « Payer  » ( in French, no English available)

  • How can I contact the competent tax collector’s office as a non-resident?

    By phone:

  • Tax return form and explanation

    Warning: The PDF version of the return is only available in order to give you information. You cannot use it in order to fill in your return.