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'. Need some help?

Are you married or legal cohabitant but your tax return doesn’t include your partner?

Are you self-employed?
 

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 2019: for example, a salary, pension, rent, etc.

     See the explanatory booklet (PDF, 1.24 MB) (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 2019.

    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 am a retired person.  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? Please read  the explanatory booklet (PDF, 1.24 MB) (pages x-y) or get in touch with your relevant tax office.

    I did not collect any income in Belgium in 2019. What must I do?

    You have received the return form but you did not collect any income in Belgium in 2019?

    Please mention it to 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?

    In 2020, you will receive your paper return as from the end of October.

    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.

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 2020 (income 2019) has to be filled in and submitted for the following dates:

    • By mail: at the latest on January 15th, 2021
    • Online via MyMinfin (Tax-on-web): at the latest on January 15th, 2021
    • Via an authorized representative (for instance, an accountant): at the latest on January 15th, 2021
  • 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?

    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:

    • Croatia
    • Estonia
    • Germany
    • Grand Duchy of Luxembourg
    • Italy
    • Latvia
    • Portugal
    • Slovakia
    • Spain

    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?

    Check that you have correctly filled in:

    • At least one code of the field III, A, 1 - Renseignements d’ordre personnel (Personal information)
    • A single code in the fields III A, 6, III. A, 7 and III. A, 8
    • At least one code of the fields XIII - Revenus d’origine étrangère et revenus d’origine belges exonérés (Foreign income and exempted Belgian income) (if you did not collect any of this income, mention “x” for the code 1057-10 or 2057-77)
  • 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).

  • Where can I find help for the non-resident income tax return?

    You have a question?

    You wish to have your return filled in by an employee of the FPS Finance?

    We help you either via a video call or by phone. Make an appointment till December 3rd (subject to availability).

    Help via video call
    Help available in Dutch only.

    • You choose directly when it suits you best.
    • You can show your documents to facilitate communication.
    • Another person can take part in the video call, for example your partner or an interpreter.

    Help by phone
    Help available in French, Dutch or German only.

    If necessary, you can ask another person to make an appointment and have your return filled in for you.

    Please pay attention to the fact that our offices are currently closed. It is not possible to be helped on site.

  • Can I have an extension in order to submit my non-resident income tax return?

    No. The date to submit your return is set. The period of time cannot be extended. Therefore there’s no need to get in touch with us in this regard.

  • 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.

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”.

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

    You wish to have your return filled in by an employee of the FPS Finance? We organize sessions to help you with your tax return.

    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.