New terms and conditions for the expat scheme starting in 2025: what’s changing?

Lower salary threshold for expats

The minimum gross annual salary threshold for incoming taxpayers(BBIB) will be reduced from €75,000 to €70,000. For incoming researchers(BBIO) - as before - no minimum salary is required.

This makes a broader group of international profiles eligible for the favorable regime.

Higher tax-free expense allowance

The percentage of tax-free expenses proper to the employer increases from 30% to 35% of gross pay. In addition, the former ceiling of €90,000 will be completely abolished. Especially for higher salary packages, this means a significant tax benefit.

Retroactive application possible

A transitional arrangement is also provided.

Employees who:

• started in Belgium between January 1, 2025 and January 9, 2026;

• with a gross salary between €70,000 and €75,000;

• and therefore did not meet the former wage threshold;

can apply retroactively for expat status.

The application must be made before April 9, 2026. Please note that an amendment to the contract is required here. Late submission will permanently void the opportunity.

Also interesting for existing expats

For employees who already enjoy expat status, the change can also offer benefits. Namely, it becomes possible to apply a higher tax-free expense allowance (35%). To realize this, both the salary package and the current employment contract must be updated.

Note: NSSO rules remain unchanged for the time being

The relaxation currently only applies for tax purposes. For social security (NSSO) purposes, the rules will continue to apply for the time being as on January 1, 2022:

• maximum 30% expense reimbursement exempt

• while maintaining the ceiling of €90,000.

Other conditions of the expat statute

The other conditions of the regime remain unchanged:

Recruitment

• direct recruitment from abroad
  or

• posting within a multinational group

Situation before starting in Belgium (for 60 months)

• residence more than 150 km from the Belgian border

• no Belgian tax on professional income (neither as a resident nor as a non-resident)

For researchers

• no minimum wage

• However, required:

  • relevant degree or at least 10 years of experience

  • At least 80% of their working time dedicated to research activities

Application procedure

• employer submits application within 3 months of starting in Belgium

Duration of the statute

• 5 years, with possibility of extension by 3 years (subject to timely application)

Good preparation is essential to take full advantage of the new opportunities as well as to avoid surprises. Do you work with international employees or are you planning foreign recruitment soon? Our experts will be happy to examine whether the new regime can be applied.