NOT FOR STUDENTS WITH AN ANNEX 33 (procedure neighbouring country) and ANNEX 19, ANNEX 3 SEPTIES (procedure stay for 1semester).
Income Tax (aangifte personenbelasting)
If you have a residence permit, you are considered a resident of Belgium and can receive tax letters during your stay. It is important that you do not ignore these letters.
Due to a change in the tax regulations in 2022, it will no longer be possible for foreign students to apply for an exemption for the personal income tax. Every foreign student is since 2022 tax liable and will therefore receive a tax form.
In March or April, following the year you worked, you will receive tax documents (in Dutch: fiscale fiche 281.10) from your employer. You need these documents to fill in your tax form. The paper tax form should be returned by the end of June.
If you have to pay taxes or not, depends on how much you have earned in the previous calendar year. If you income remains under a certain amount, you will not have to pay taxes. Every person over 18 and who has been living in Belgium since the previous year will have to complete and return the yearly tax declaration form, whether they have an income to declare or not.
You fill in the paper form which you have received and return it, after checking your personal details, before June 30th to the tax authorities by sending it in the brown envelope. If you did not have an income in Belgium, you can just fill in the date and sign the document before sending it.
If you did not receive a tax form, you may have received a proposal of simplified declaration in a white envelop (in Dutch: ‘voorstel van vereenvoudigde aangifte’). This letter contains a simulation of the tax you will have to pay or the tax that will be refunded to you.
The calculation has been made by the tax administration based on the information the tax department already has about you.
- If you approve with this proposal, you do not have to do anything.
- If you do not approve with the proposal or the data which are given, you have to do the necessary corrections or adjustments on the answer form and send it back.
Antwerp Province Tax (only for residents of the province of Antwerp)
If you have a residence permit, you are considered a resident of Belgium and can receive tax letters during your stay. It is important that you do not ignore these letters.
Due to a change in the tax regulations in 2022, it will no longer be possible for foreign students to apply for an exemption for the province tax. Every foreign student is since 2022 tax liable and will therefore receive a tax form.
The tax forms will be sent in the months of March and April. Make sure you pay this tax in time to avoid further fines.