Social incentives for individuals

Social incentives for individuals

Expatriate regime

Employees of Belgian companies or of Belgian subsidiaries of foreign companies who do not have Belgian citizenship, who hold employment of a temporary nature and who maintain close personal and economic links to a foreign country may be entitled to a number of advantages:

  • Income from foreign sources is not taxable in Belgium
  • Expatriate allowances are not taxable
  • Reimbursements of one-off installation expenses are not taxable

Ongoing expenses are deductible up to a maximum of:

  • €11,250 per year for executives and for the employees of manufacturing companies
  • €29,750 per year for research centre executives and scientific researchers


Innovation bonus

The innovation bonus consists of full exemption for the bonus paid by an employer to employees putting forward creative ideas, in recognition of an innovative idea implemented within the business.

Neither employer nor employee will pay social security contributions on the bonus, and the employee is not liable for income tax on the bonus (100% gross for net).


Reduction in social security contributions for the self-employed

On taxable income of up to €56,000, social security contributions for the self-employed are to be reduced over a period of three years, from 22% in 2015 to 20.50% in 2018.

On taxable income above €56,000, social security contributions for the self-employed are subject to a preferential rate of 14.16%. 

2017-01-31 – K. VDN