Non-resident tax on rental income in Belgium
How is Belgian rental income taxed for non-resident landlords? Non-resident tax return, double taxation treaties, and tax obligations.
Tax obligations for non-residents
Non-resident property owners must declare their Belgian rental income via the non-resident tax return (INR). The same rules apply: taxation on the RC for properties rented to individuals, taxation on actual rent for properties rented to companies. The non-resident benefits from the same favourable RC system.
The non-resident tax return
The INR return must be filed annually. Non-residents can use Tax-on-web with a Belgian electronic identity card or via an appointed tax representative. The same codes apply (1106, 1109, 1130). Mortgage interest is also deductible.
Double taxation protection
Belgium has signed double taxation treaties with most countries. Belgian property income is taxable only in Belgium (country where the property is located). The country of residence either exempts the income or grants a tax credit. Check the treaty applicable to your country of residence.
In practice
Appoint a Belgian accountant familiar with non-resident taxation. Ensure your lease is properly registered. A rental management software centralises your documents from abroad. For complete information, consult our rental taxation guide.
Frequently asked questions
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Yes. Immovable income located in Belgium must be declared via the non-resident tax return (INR), even if the owner resides abroad. The income is taxed in Belgium in accordance with double taxation treaties.
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Yes, if the tenant is an individual. The taxation system based on the cadastral income (and not the actual rent) applies to non-residents in the same way as to residents. This is a significant tax advantage.
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In principle no, thanks to double taxation treaties. Belgian immovable income is taxable only in Belgium (country where the property is located). The country of residence exempts or grants a tax credit. Check the treaty applicable to your country.