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Non-resident income tax return

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'.

Specific information for self-employed persons

Tax return 2021

The deadline has expired. We recommend you file the return (as quick as possible).  If you do not have a return form, please get in touch with the competent tax office.

Tax return 2022

You can file your return as from mid-September 2022.
 

How to fill my tax return online?
 

Receiving the non-resident income tax return

  • Why did I receive a non-resident tax return? Do I have to file this return?

    Why did I receive a return form?

    We have found that you (and possibly your partner) have collected income in Belgium in 2021: for example, a salary, pension, rent, etc.

    See the explanatory booklet (pages 1 and 2) for more information on the income concerned.

    You must therefore file a a non-resident tax return in Belgium. You must mention all income you’ve collected in Belgium in 2021.

    Do I have to pay tax on it?

    It will depend on the income you’ve collected, your situation and your country of residence. 

    In some cases, Belgian income will be exempted from tax in Belgium.  That means therefore you will have no tax to pay even if you file a return form mentioning this income.

    After having filed your return you will receive a “tax assessment notice”. This document will indicate if you have to pay tax or not (or if you will be reimbursed for any overpayment).

    I did not collect any income in Belgium in 2021. What should I do?

    Did you receive a return form but do you think you don't have to submit it in your situation?

    We nevertheless advise you to submit the return form, accompanied by a note explaining your situation. When in doubt, you can contact your relevant tax office. We will examine your situation and explain to you what to do next.

  • I am leaving Belgium, or I am moving to Belgium. Should I fill in a non-resident tax return?

  • When will I receive a non-resident income tax return?

    For your 2021 income, you will receive your paper return as from October 2022.

    In some cases you can also submit your return online via MyMinfin (Tax-on-web). In this case, you don’t have to wait to receive your return by mail.

  • Can I receive the return form (and other documents related to it) in another language?

    You are residing in Belgium

    Unfortunately, we are not able to send you these documents in another language. This depends in fact on the municipality in which you are residing.

    You can consult the documents related to the return form in French, Dutch and German on this site.

    You do not reside in Belgium

    You can receive the documents in French, Dutch and German. Please get in touch with your taxation office if you want to change the language of these documents.

    Please note: even if you request now the change of language, you must use the return form you received. We will not send you another return form this year.

    You can consult the documents related to the return form in French, Dutch and German on this site.

Submitting the non-resident income tax return

  • When do I have to submit the non-resident income tax return?

    Your return for the assessment year 2022 (income 2021) has to be filled in and submitted for the following dates:

    • By mail: at the latest on November 10th, 2022
    • Online via MyMinfin (Tax-on-web): at the latest on November 25nd, 2022
    • Via an authorized representative (for instance, an accountant): at the latest on November 25nd, 2022
  • How to submit the non-resident income tax return online via MyMinfin (Tax-on-web)?

    You have a Belgian identity card

    How to do this?

    You are a Belgian citizen but you no longer have a Belgian identity card

    You can apply for an electronic identity card at the Belgian embassy or consulate in your country of residence.

    Your identity card comes from a Member State of the European Union

    You can currently use MyMinfin with an identity card issued from one of the following countries:

    • Czech Republic
    • Croatia
    • Estonia
    • Germany
    • Grand Duchy of Luxembourg
    • Italy
    • Latvia
    • Lithuania
    • Portugal
    • Slovakia
    • Spain
    • The Netherlands

    How to do this?

    If you meet identification problems, consult the help page or get in touch with the competent departments of the country concerned.

    You have no identity card from a Member State of the European Union

    If you are in Belgium or if you can go to this country: even without a European identity card, you can get access to the online service of the administration. To this end, make an appointment with the nearest local registration office.

  • How to fill in correctly the non-resident income tax return?

    Which sections do you have to complete? 

    You must complete the following sections even if you have no income to declare: 

    • Section III, A, 1 - Renseignements d’ordre personnel (personal information): fill in at least one code 
    • Section III, A, 5.1 - « Etiez-vous soumis à la sécurité sociale en Belgique » (Were you subject to social security in Belgium?): tick code 1082/2082 (“yes”) or code 1083/2083 (“no”). 
    • Section III, A, 6-7-8: tick one code only (see next question). 
    • Section XIII - Revenus d’origine étrangère et revenus d’origine belge exonérés (Foreign income and exempted Belgian income): fill in at least one code. 
      • If you did not receive any foreign income or any exempted Belgian income, tick the code 1057/2057 
         

    How to complete the section III, A, 6-7-8? 

    Tick only one of these codes: 1093, 1094, 1095, 1073, 1078, 1079, 1080 or 1081. 

    1. In the year 2020, did your professional income taxable in Belgium represent at least 75% of all your worldwide professional income (worldwide = all Belgian and foreign income)? 
      • Yes: See question 2. 
      • No: See question 4. 
         
    2. In 2020, were you resident of a country of the European Economic Area other than Belgium? 
      • Yes: See question 3. 
      • No: tick the code 1073 (do not tick any other codes in sections 7 and 8).
    3. In which Region did you work most of the time? 
      • In the Flemish Region: tick the code 1093 (do not tick any other codes in sections 7 and 8).
      • In the Walloon Region: tick the code 1094 (do not tick any other codes in sections 7 and 8).
      • In the Region of Brussels Capital: tick the code 1095 (do not tick any other codes in sections 7 and 8).
         
    4. In 2020, of which country were you resident?
      • France: tick the code 1078 (do not tick any other codes in sections 6 and 8).
      • The Netherlands: tick the code 1079 (do not tick any other codes in sections 6 and 8).
      • The grand Duchy of Luxembourg: tick the code 1080 (do not tick any other codes in sections 6 and 8).
      • Other countries: tick the code 1081 (do not tick any other codes in sections 6 and 7).
         

    Do you reside in Germany, France, Luxembourg or the Netherlands?

    Use our application in order to find out:

    • how to declare your Belgian income (pension, salary and earnings from immovable property)
    • In which country this income will be taxed
  • I am retired. How do I declare my Belgian pension?

    You have a Belgian pension and you live in:

    You live in another country and you want information? Get in touch with your relevant tax office.

  • Why should I declare my foreign income in box XIII of the tax return? I thought only my Belgian income would be taxed.

    In fact, foreign income is not taxed in Belgium if it is exempted by a double taxation agreement. In order to identify the correct tax system, it is necessary that you declare your foreign income (and that of your partner, if applicable).

  • Can I have an additional deadline to file my non-resident income tax return?

    You cannot request an additional deadline, whether you file your return on paper or online. Therefore there is no need to contact about this.
     

    You use MyMinfin (Tax-on-web)

    You must fill in your return online by November 25 2022.
     

    You are submitting a paper return

    You must send us your paper return at the latest on November 10th 2022.

    Exception: if you received your paper return after October 5th 2021, you have one month to submit your return. This delay is granted automatically, you do not have to ask for it.

    For instance: you received your return on October 10th 2021. You must then send it back to us by November 9th 2021.
     

    You are asking for a paper return after November 4th 

    In this case, the automatic one-month deadline does not apply. Regardless of the date on which you send it to us, your (paper) return will be considered as late. 

    However, we invite you to send your return as soon as possible or - preferably - to submit it via MyMinfin (Tax-on-web)

  • What happens if I do not submit the non-resident income tax return within that period of time?

    You might incur a fine or a tax increase.

    Besides, we can carry out the procedure of discretionary assessment. In this case, we have a period of three years in order to assess or to change the amount of your tax due.

    Even if the period of time in order to submit your return is expired, we recommend you submit your return as soon as possible. If you do not have a return form, please get in touch with the competent tax office.

Contact details and documents as regards the non-resident income tax return

  • How to get in touch with my tax collector office as regards the non-resident income tax return?

    You can find the contact details of your relevant tax office via the office guide by clicking on: “International” > “Déclaration” > “Déclaration impôt des non-résidents – personnes physiques” > “Catégorie: Particuliers (P)” > Langue: “NL”, “FR” or “DE”.

    Our employees will only help you in French, Dutch or German. For legal reasons, they cannot use English or any other language. 

    It is not possible to come directly to our offices. Please call first.

    Do you have any questions about the payment or refund of your income tax (e.g. in the event of payment difficulties)? It is then another department that handle this. Please check out the payment FAQs or the refund FAQs.

  • Booklet and documents as regards the non-resident income tax return

    Documents are only available in French, Dutch or German.