Non-resident income tax return

The tax return period for non-residents as regards income year 2025 (tax year 2026) has not yet started. You can file a tax return as from 3 September till 20 November 2026.

However, you can always file a tax return for income year 2024 (tax year 2025) and income year 2023 (tax year 2024). It is best to do this online via MyMinfin. If you want to receive a paper tax return, please contact the relevant department.

Receiving a tax return form

Deadlines

Return forms in paper form as regards income year 2025 (tax year 2026) will be sent between the start of september and the start of October 2026.

In which language will I receive my return form?

You reside in Belgium

The language of your tax return form depends on the municipality in which you reside. You cannot receive the tax return form in another language.

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

You do not reside in Belgium

You can receive these documents in French, Dutch and German. Contact your relevant department if you wish to receive your return form in a language different from that of the previous year.

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

Proposal for a simplified tax return

You cannot receive a proposal for a simplified tax return since we do not have enough information on your foreign income at our disposal. Therefore you have to file a tax return online or in paper form.

Change of address, family situation or bank account number

To ensure that the information on your tax return is correct, please keep us informed of any change in your personal situation (change of address, family situation or bank account number).

Filing the tax return

How to file the tax return?

It is not necessary to wait for a tax return in paper form. You can file your tax return online.

Who must file a tax return?

You have to file a tax return if you have income liable to tax in Belgium. Consult our app or our explanatory brochure (see below, pages 1 and 2) to check if your income is liable to tax.

Declaring a Belgian pension

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.

Declaring immovable property in Belgium

You must file a non-resident income tax return and declare your Belgian immovable property if:

• you rent out this Belgian property and the total income from your immovable property amounts to 2,500.00 euro or more.
  See the explanatory brochure (below) under the heading “Who has to file a tax return?” for more information on the threshold of 2,500.00 euro.
  Consult our page on income from immovable property to know how this amount 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.

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, remuneration and income from immovable property);
• in which country this income will be liable to tax.

Adding the tax assessment notice to the tax return

We recommend you send with your tax return the tax assessment notice of your State of residence. If you add this, your income tax return will be processed much more quickly.

Annexes to the tax return

We recommend you send with your tax return the tax assessment notice of your State of residence. If you add this, your income tax return will be processed much more quickly.

I did not file my tax return within the deadline

Even if the deadline to do so is expired, we recommend you file your tax return as soon as possible. You can always file a tax return for income year 2024 (tax year 2025) and income year 2023 (tax year 2024), preferably online via MyMinfin. If you want to have a paper tax return, please contact the relevant department.

If you do not file a tax return, you may receive a fine or a tax increase.

Besides this, we can use the “automatic taxation procedure”. In this case, we have a four-year deadline in order to determine or change the tax amount due.

Helping you filing your tax return

It is possible to have your tax return filed by our employees. This help will be available as from the start of September.

Explanations and preparatory documents

• Preparatory document 2025 - Part 1 (in French)
• Explanatory brochure 2025 - Part 1 (in French)
• Preparatory document 2025 - Part 2 (in French)
• Explanatory brochure 2025 - Part 2 (in French)

Previous years

Annexes

• Alimony - Income return from the State of residence of the debtor of alimony (explanation)
• Annex 270 MLH - Form (explanation) (in French)