Whether you have to pay income tax in Belgium depends on how much you have earned in the previous calendar year. If your income remains under a certain amount, you will not have to pay taxes.
You only have to pay income tax for the year 2020 if your net taxable income in 2020 is more than € 8 990.
When you have worked as an employee in Belgium, you will receive tax documents (in Dutch: ‘fiscale fiche 281.10’) from each employer you worked for, in March or April of the year following the employment. You need these documents to fill out your tax return.
If your employer has withheld income tax from your salary, but your annual income is below the taxable amount, filing the tax return will result in a refund of the tax which was withheld.
If you received a non-taxable scholarship, you should not declare this as income. Child benefits are also not taxable.
If you or your partner with whom you file a joint tax return or your minor children living with you in Belgium have had an income abroad (e.g. from immovable property, from employment, pensions, royalties, dividends, …) while registered in Belgium, it is advisable to contact the contact center of the Federal Public Service Finance for advice and assistance or to contact your local tax center (you can find the address on your tax form), or to send an e-mail.
As a general rule, you have to declare your worldwide income, but that does not mean that this income will be taxable in Belgium, as Belgium has agreed with many countries in treaties to mitigate the effects of double taxation.
The paper tax form should normally be returned by the end of June.
If you complete the tax return online through the portal site Tax-on-Web, you get some extra weeks to return the tax income.
Your tax assessment will arrive around April of the next calendar year.