Taxation

All EU citizens living in Belgium are required to pay certain taxes. The following list covers the main taxes levied in Brussels Region:

Personal income tax

  • European civil servants are not required to pay Belgian personal income tax, since they fall under the Protocol on the Privileges and Immunities of the European Communities. As a result the salaries paid by European institutions are exempt from national income tax. Any EU official who receives an income tax form should return it to the local tax office along with a document from the European Commission proving their status as an EU official.
  • National detached experts continue to pay taxes in their home country and are not liable for Belgian income tax. 
  • Trainees (stagiaires) at the European institutions are not covered by the Protocol on the privileges and immunities of the European Communities am must complete and return their tax form, together with proof of traineeship.

Brussels regional tax

All residents of Brussels Region must pay regional tax (€89.90 a year). Anyone who is listed in the population register of a Brussels municipality on 1 January is liable to pay regional tax for the following year. The regional tax pays for public transport, job creation, housing, household waste collection and numerous other services in the city. The Brussels Region website has more information on regional taxes at www.rtr.irisnet.be.

Tax on a second residence

Anyone who owns a house in a Brussels municipality without being registered with that municipality is liable to pay tax. The amount varies depending on the particular commune, from €800 to €1,000 a year.

More information