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Non-resident income tax return

You have income in Belgium (e.g. a remuneration, a pension, a rent) and

  • you are a resident in a foreign country, or
  • you are in Belgium for a limited period (e.g. for work or studies).

In that case, you must submit a non-resident income tax return.
 

Submitting the non-resident income tax return 2023 (income 2022)

  • The deadline for the return was 24 November 2023. Have you not filed your return yet? Do so as soon as possible.

Submitting the tax return online

Log in to MyMinfin as a non-resident
 

Has your situation changed?

Reporting a change
 

Receiving the non-resident income tax return

  • Why did I receive a non-resident income tax return? Do I need to submit this return form?

    Why did I receive a non-resident income tax return?

    We have found that you (and possibly your partner) have collected income in Belgium last year: 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 submit a a non-resident income tax return in Belgium. You must mention all Belgian and foreign income that you received last year. You must declare your foreign income when you have Belgian income. You must attach the tax assessment notice from your state of residence.

    Do I have to pay tax on it?

    This depends on your income, your situation and your country of residence. 

    In some cases, Belgian income is exempt from tax in Belgium. This means that even if you submit a tax return that mentions income, you do not need to pay tax.

    After having filed your tax return, you will receive a “tax assessment notice”. This document states whether or not you must pay a tax (or whether you will be reimbursed).

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

    Did you receive a tax return, but do you think you do not have to submit it given your situation?

    You don't need to do anything: you don't need to contact us, nor send back the return to us. When in doubt, you can contact your relevant tax office. We will examine your situation and explain to you what to do next.

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

    You can submit your tax return online starting now.

    Income 2023 returns will be sent between mid-September and early October 2024.

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

    You reside in Belgium

    Unfortunately, we are not able to send you these documents in another language. This depends 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 in which you receive the documents.

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

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

  • When I was living in Belgium, I received a proposed simplified return. Will I receive such a document for the non-resident income tax?

    Unfortunately, we cannot send you a proposed simplified return as regards the non-resident income tax.  Indeed, we do not have enough information in advance as regards your possible income abroad.

    Therefore you have to fill in a return online or in paper form.

  • I have not yet received my return form. What can I do?

    Return forms are sent between mid-September and the start of October 2023.

    You do not want to wait? Your return form is already available online.

    You want to use the paper form and you have not received it yet? Please get in touch with us as from October 18th 2023.

    We will not be responding to requests before this date.

Submitting the non-resident income tax return

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

    You must submit your tax return by 24 November 2023.

  • How do I complete the non-resident income tax return correctly?

    Which sections are mandatory 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 - Étiez-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: 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): In every case, you have to fill in at least one code.
      • Do you have income abroad? In order to facilitate the processing of your return, we ask you to send attached to your return the tax assessment notice as regards this income.
      • 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? 

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

    flowchart section III, A, 6

    1. Did your professional income taxable in Belgium last year 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. Were you resident of a country of the European Economic Area other than Belgium last year? 
      • Yes: See question 3. 
      • No: tick the code 1073.
    3. In which Region did you mainly work? 
      • In the Flemish Region: tick the code 1093.
      • In the Walloon Region: tick the code 1094.
      • In the Region of Brussels Capital: tick the code 1095.
         
    4. In which country were you a resident last year?
      • France: tick the code 1078.
      • The Netherlands: tick the code 1079.
      • The grand Duchy of Luxembourg: tick the code 1080.
      • Other countries: tick the code 1081.
         

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

    Use our application 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:

    Do you live in another country and would you like information? Get in touch with your relevant tax office.

  • Do I need to declare my Belgian immovable property?

    As a non-resident in Belgium, you must declare your Belgian immovable property if:

    • you have other Belgian professional income (remuneration, pension, etc.).
    • you have no other Belgian professional income, but your residence is let and your net income from immovable property exceeds EUR 2.500 per year. Please note that you are allowed to deduct the interest on your mortgage loan from this amount.

    Net income from immovable property is determined on the basis of cadastral income as follows: cadastral income (not indexed) x indexation coefficient x 1,4.

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

    Use our application to find out:

    • how to declare your Belgian income (pension, remuneration and income from immovable property),
    • in which country this income is taxed.
  • Can I have an additional time limit to file my non-resident income tax return?

    You cannot request an additional time limit. It is therefore pointless to contact us on this matter.

    You must submit your tax return no later than 24 November 2023, regardless of whether you do it online or on paper.

  • What are the consequences if I fail to submit my non-resident income tax return within the required time limit?

    You may then incur a fine or a tax increase.

    In addition, we can carry out the procedure of discretionary assessment. In this case, we have a period of four 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?

    Contact us:

    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)? A different department handles this. Please check 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.