Belgium

Living, work, immigration, education & business — official links and practical guides

Key Facts

Basics

Currency
EUR
Region
Western Europe
Local time
UTC+2
Europe/Brussels

Economy

Population
11.86M
GDP (current US$)
$671.37B
GDP per capita
$56,615

Source: World Bank Open Data (CC BY 4.0) · 2024 · Last checked: 2026-07-06

Tax snapshot

Corporate tax
25%
VAT
21%
Top individual income tax
50%
+0–4.5% municipal
Capital-gains tax
10%
  • 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. 1 Let the employer open the single-permit file with the regional authority before you travel.
  2. 2 Register at the commune immediately on arrival and wait for the address check.
  3. 3 Join a health-insurance fund — cover is not automatic on arrival.
  4. 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) ↗

Living

Work

Immigration & Mobility

Education

Business

Company Registration
Entity types, registration process, required documents, costs, and official registries.
Business Banking
Opening business and personal bank accounts, remote options, required documents, and fees.
Investment
Foreign investment rules, incentives, investment promotion agencies, and restricted sectors.
Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Trademark & IP
Trademark registration, patents, copyright, official IP offices, and filing costs.
Compliance
Corporate, tax, employment, data-protection, AML/KYC, trade and AI compliance — official regulators and registries.
Corporate Compliance
Annual filings, registered-agent and beneficial-ownership obligations, and the official company registry.
Tax Compliance
Filing calendars, registration thresholds and the official tax authority.
Employment Compliance
Mandatory contracts, payroll and social-insurance registration, and the official labor authority.
Privacy & Data Protection
The country's own data-protection regime, registration duties, and its official supervisory authority.
AML & KYC
Anti-money-laundering and customer-due-diligence obligations, regulated activities, and the official financial regulator.
Import & Export Compliance
Customs registration, controlled/restricted goods, sanctions screening, and the official customs authority.
AI Regulations
The country's own AI governance approach, risk tiers, transparency duties, and its official authority.

Official Resources