Belgium
Living, work, immigration, education & business — official links and practical guides
Key Facts
Basics
Economy
Source: World Bank Open Data (CC BY 4.0) · 2024 · Last checked: 2026-07-06
Tax snapshot
- 10% capital-gains tax on financial assets from 2026-01-01 (€10,000 annual exemption, indexed); gains accrued before 2026 are out of scope.
Source: National tax authority · Cross-check: OECD · PwC · KPMG · Last checked: 2026-07-16
Headline statutory rates. The income-tax figure includes national surtaxes; any regional or municipal layer is shown beside it. Social contributions and reliefs are excluded. Verify the current rate with the authority before relying on it.
At a glance
Home to the EU institutions and a dense corporate-services sector, with a single work-and-residence permit — set against one of Europe's heaviest tax wedges and a country split into three language regions.
Best for
Professionals recruited by EU institutions, international bodies or corporate headquarters, and researchers on funded posts.
Who this may not suit
People who want one national rulebook, or who dislike high payroll taxes — work permits, integration duties and even language obligations differ by region.
Main routes in
Key trade-offs
- Which language region you live in decides your schooling, administration and much of the job market — Flanders, Wallonia and Brussels are not interchangeable.
- The combined tax and social-contribution burden on salaries is among the highest in the OECD.
- You must register with your commune within days of arriving, and a police visit verifies the address.
First steps
- 1 Let the employer open the single-permit file with the regional authority before you travel.
- 2 Register at the commune immediately on arrival and wait for the address check.
- 3 Join a health-insurance fund — cover is not automatic on arrival.
- 4 Get your national register number, which gates banking, tenancy and payroll.
What changes often
- · Regional single-permit criteria (Flanders, Wallonia, Brussels)
- · The expatriate tax regime and its qualifying conditions
- · Commune registration and language-course obligations
Salary thresholds and regional work-authorisation rules differ between Flanders, Wallonia and Brussels — confirm with the Immigration Office and the regional employment authority that will decide your file. Immigration Office (Office des etrangers) ↗