🇧🇪 Belgium
EU institutional hub with multilingual cities and a favorable expat tax regime
Visa Options
- Single Permit (combined work + residence) (Employer-sponsored (renewable)) — Regional salary thresholds — e.g. Brussels highly-qualified ~€44,441/yr, executives ~€79,766/yr (2026)
- EU Blue Card (1 year (renewable)) — Job offer, salary ≥ ~€56,976/yr (Brussels, 2026), recognized degree
- Professional Card (self-employed) (Renewable) — Approved business plan
Tax Overview
- Income Tax: 25% – 50% (progressive federal) + ~7% average municipal surcharge
- Special Tax Regime for Expats: Tax-free allowance up to €90,000/yr for qualifying inbound employees/researchers, for 5 years (renewable up to 3 more)
- Corporate Tax: 25% (20% reduced rate on first €100k profit for SMEs)
- VAT: 21%
Cost of Living
- Comfortable living (single, typical): €1,700 – €2,400/mo
- 1BR Apartment (Brussels): €900 – €1,300/mo
- 1BR Apartment (Antwerp/Ghent): €750 – €1,050/mo
- Groceries: €250 – €350/mo
- Utilities: €150 – €230/mo
- Dining out: €15 – €28/meal
- Public transport: €55/mo pass
Relocation Checklist
- Register at the local commune to obtain a National Register Number
- Open a Belgian bank account
- Apply for the Single Permit / work authorization through your employer
- Enroll in Belgian health insurance (mutuelle/mutualiteit)
- Secure a housing lease and register your address
- Complete the municipal residency registration visit
- Apply for the Special Tax Regime for expats, if eligible, via your employer
- Collect your electronic residence card (eID)