Non-resident income tax return

Deadlines

• 21 November 2025: you were to submit your non-resident income tax return for income tax year 2024 (tax assessment year 2025) by 21 November 2025.
• If you have not yet done so, please submit your return as soon as possible, preferably online!

Receiving the non-resident income tax return

The paper returns for income tax year 2024 (tax assessment year 2025) have been sent between mid-September and early October 2025.

If you wish to use the paper tax return but you have not yet received it, please contact us.

Who receives a tax return?

You will receive a non-resident income tax return if you earned income from Belgian sources last year (salary, pension, rent, etc.).

We automatically send you a paper tax return if:

• we have a valid address, and
• you do not have a tax representative.

You cannot receive a proposal for a simplified tax return since we do not have enough information on your foreign income at our disposal. Therefore you have to file a tax return online or in paper form.

Submitting the non-resident income tax return

How do I complete my income tax return correctly?

Sections mandatory to complete

You must complete the following sections even if you have no income to declare: 

• Section III, A, 1 - Renseignements d’ordre personnel (Personal information): fill in at least one code 
• Section III, A, 5 - Étiez-vous soumis à la sécurité sociale en Belgique? (Were you subject to social security in Belgium?): tick code 1082/2082 (“yes”) or code 1083/2083 (“no”). 
• Section III, A, 6: tick one code only (see next question). Please see the question below for more information.
• Section XIV - Revenus d’origine étrangère et revenus d’origine belge exonérés (Foreign income and exempted Belgian income): In every case, you have to fill in at least one code.
  • Do you have income abroad? In order to facilitate the processing of your return, we ask you to send attached to your return the tax assessment notice as regards this income.
  • If you did not receive any foreign income or any exempted Belgian income, tick the code 1057/2057.

Declaring a Belgian pension

You have a Belgian pension and you live in:

• Canada
• Bulgaria
• France
• Germany
• Greece
• Italy
• Luxembourg
• Poland
• Portugal
• Romania
• Spain
• The Netherlands
• The United Kingdom

Do you live in another country and would you like information? Get in touch with your relevant department.

Declaring immovable property in Belgium

You must file a non-resident income tax return and declare your Belgian immovable property if:

• you rent out this Belgian property and the total income from your immovable property amounts to 2,500.00 euro or more.
  See the explanatory brochure (below) under the heading “Who has to file a tax return?” for more information on the threshold of 2,500.00 euro.
  Consult our page on income from immovable property to know how this amount is determined.
• you have professional income from a Belgian source (remuneration, pension, etc.), regardless of whether this income is liable to tax in Belgium or exempted by convention.

You reside in Germany, France, Greece, Luxembourg, the Netherlands or the United Kingdom?

Use our application to find out:

• how to declare your Belgian income (pension, remuneration and income from immovable property);
• in which country this income will be liable to tax.

Adding the tax assessment notice to the tax return

We recommend you send with your tax return the tax assessment notice of your State of residence. If you add this, your income tax return will be processed much more quickly.

Explanations and preparatory documents

• Preparatory document 2025 - Part 1 (in French)
• Explanatory brochure 2025 - Part 1 (in French)
• Preparatory document 2025 - Part 2 (in French)
• Explanatory brochure 2025 - Part 2 (in French)

Previous years

Annexes

• Alimony - Income return from the State of residence of the debtor of alimony (explanation)
• Annex 270 MLH - Form (explanation) (in French)