Special Tax Regime calculator

Footnotes

(1) This calculation is a high-level indication. It does not take into account any benefits in kind or other taxable compensation. For an exact calculation or more information on the new special status for incoming taxpayers/researchers, please contact the designated contact persons listed on this page.

(2) We assume that the conditions for applying the new special status for incoming taxpayers/researchers are met. This simulator does not check whether you comply with all the conditions. It only verifies whether the salary threshold (only for incoming taxpayers) is reached. If you would like more information on this subject, or if you would like assistance in verifying whether you and your employees meet the conditions for submitting an application, please get in touch with the designated contact persons listed on this page.

(3) Implementing the new special tax status requires that an addendum, signed by both the employer and the employee, is added to the employment agreement stating a.o. the new (reduced) gross salary.

(4) In order to verify the annual salary threshold of € 75.000 (for non-researchers), the monthly salary has been multiplied by 13,92. Kindly note that it is possible that in the first year of employment in Belgium, no holiday pay and/or year-end premium is paid. In that case it should be verified in detail whether the € 75.000 threshold is still met. If you would like a more detailed calculation of whether or not the salary threshold is reached, please do not hesitate to contact the designated contact persons listed on this page.

(5) This tool applies Belgian social security contributions.

(6) 2025 Belgian withholding tax calculation rules have been taken into account. The tool assumes the expat is a Belgian resident income taxpayer. However, if the expat is a non-resident taxpayer in Belgium, the withholding tax may differ.

(7) We have calculated a tax-free allowance related to the special tax status at 30% of the gross salary and with a maximum tax-free allowance of € 90.000/year. For employees that do not qualify as a researcher, the 30% is calculated taking into account a minimum gross annual salary of € 75.000. Note that in practice, it is possible to apply a lower tax-free allowance than 30%.

Disclaimer

The simulator is based on the applicable tax legislation. The completeness and accuracy of the information used can, however, not be guaranteed, despite the permanent care and attention we pay in the compilation of this app. None of the BDO group companies, nor its partners, staff or stakeholders can be held responsible for errors in the calculations, nor for the results or consequences arising from the use of this information or any action undertaken by the user relying on the information obtained from these calculation programs, even if advised of the possible negative consequences. Therefore, the user assumes responsibility for all possible negative consequences arising from the results obtained from the calculation programs. This application contains various links to other websites. The BDO Group does not assume any responsibility in relation to the content of these websites and/or the manner in which these websites handle your personal details. Hereto we refer to the privacy policy, disclaimer, copy right notice and general conditions, if any, of the website you are visiting. Last modification: January 2025

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