The Tax Year and Tax Returns

Information on the tax year and filing your tax return in Belgium...

The tax year runs from 1 January to 31 December.

Income tax is deducted from salary by employers at the time of pay. As tax is also deducted on other kinds of income (for example rental income, maintenance payments, pensions, etc.) individuals then have to fill in a tax return. The exact time depends on where they are in the population register and when the tax office sends out the return. Generally, residents must file their tax return before 30 June of the year following the income year. For 2013, the tax has to be filed before 26 June. Tax returns filed electronically may be filed later (17 July).

Non-residents may usually file their tax return later on in the year, namely 2 October and, for tax returns filed electronically, 16 October.

• See the TAX-on-web portal for more details and to file online (in French, Dutch & German)

Note: An identity card number is necessary in order to declare taxes online. Those who do not have a Belgian identity card may request an access code at the following address:

• FPS Information and Communication Technology
  At: Rue Marie-Thérèse 1-3 1000 Brussels
  Tel: 02 212 96 00
  Fax: 02 212 96 99
  email
  

Further Information

• Invest in Belgium has information on personal income tax
• The Federal Ministry of Finance: advice on completing a tax return
• The Federal Ministry of the Economy, SMEs, Self-Employed and Energy – gives the tax rules (change to Dutch or French for details)
• The Belgian Institute of Accountants, Tax Experts and Auditors (in French & Dutch)
• Flanders Investment and Trade: Flemish government site

Disclaimer: Tax law is complex and every effort has been made to offer information that is current, correct and clearly expressed. The information in this summary is intended to be no more than a general overview of the position and certain details have been deliberately omitted. The contents of this page should not be taken as an authoritative statement of Belgian tax law and practice. Neither the author nor the publisher are responsible for the results of actions taken on the basis of information contained in this summary, nor for any errors or omissions. This text is not intended to render legal, accounting or tax advice. Readers are encouraged to seek professional advice concerning specific matters before making any decision.

• Tax Rates
• Tax Returns