BNI - Tax for Belgian non-residents in Belgium but still receiving income from Belgium

GNI, or "Non-Resident Tax," in Belgium is a tax levied on the income of non-residents who receive certain income from Belgium. Unlike residential taxpayers, who pay tax on their worldwide income, non-residents pay taxes only on income derived from Belgian sources unless there is an agreement with the country of residence to avoid the double taxation waiver treaty.

There are several categories of income that may be subject to this tax, including income from employment performed in Belgium, rental income from Belgian real estate, income from a Belgian company, pensions, benefits, profits of all kinds, allowances, ...

GNI rates and rules can vary depending on the type of income and the specific circumstances of the non-resident. In addition, double tax treaties that Belgium has with other countries may affect how and where the tax is levied.

If you have specific questions about your situation or need more detailed information about BNI, it is advisable to contact a Belgian tax advisor or the Belgian tax authorities. You can find out if you need to file a tax return through the WWW.MYMINFIN.BE web portal.

For Dutch, French or customers with a nationality other than Belgian, please contact the tax authorities of your previous country of residence or the country where you were previously employed.