Non-resident income tax return

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

e 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. 

Must I submit the tax return?

If you have received a tax return, you must always file it. Even if you have no Belgian income or only income exempt from Belgian origin.

Do I have to pay tax on it?

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

On Belgian income exempt from tax in Belgium and foreign income, you do not have 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).

You can submit your tax return online starting now.

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

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 or 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 relevant department 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 return form in French, Dutch or German on this site.

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.

Return forms are sent between mid-September and the start of October 2024.

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 2024.

We will not be responding to requests before this date.

You must submit your tax return by 22 November 2024.

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 XIV - 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. 

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, Greece, Luxembourg, the Netherlands or the United Kingdom?

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

You have a Belgian pension and you live in:

• Canada
• Bulgaria
• France
• Germany
• Greece
• Italy
• Luxembourg
• Poland
• Portugal
• Romania
• Spain
• The Netherlands
• The United Kingdom

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

As a non-resident person, you must file a non-resident income tax return and declare your Belgian immovable property if:

• you rent out these Belgian immovable properties and the total income from your property amounts to 2,500.00 Euro or more.
  See the explanatory brochure (above) under the heading “Who needs to complete a return?” in order to get more information on the threshold of 2,500.00 Euro.
  See our page on income from property to find out how the amount of income from property is determined.
• you have professional income from a Belgian source (remuneration, pension, etc.), regardless of whether this income is liable to tax in Belgium or exempted by convention.

Do you live in Germany, Spain, France, Greece, Italy, Luxembourg, the Netherlands or the United Kingdom?

Use our application in order to find out:

• how to declare your Belgian income (pension, remuneration and income from property)
• in which country this income will be taxed

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 22 November 2024, regardless of whether you do it online or on paper.

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.