Belgium payroll and tax overview.

Your guide to doing business in Belgium

A Guide to Doing Business in Belgium

Foreign Direct Investment in Belgium

The government welcomes inward investment from foreign companies, providing an array of tax benefits and shelters to encourage inward investment in key growth areas for the country. Tax benefits vary according to government strategy, but generally the country is always open to investment opportunities.

Registering a Company and Establishing an Entity in Belgium

Identification as an employer is carried out via the 'WIDE' application (Werkgever-IDentificatie/ion-Employer). Each employer must be identified with the Banque Carrefour des Entreprises (BCE) and have a unique company number. The identification of employers with public authorities is done based on this company number (BCE number). After processing the electronic application via 'WIDE', the employer will receive a notification from the ONSS containing:

  • The final ONSS number.
  • The BCE number if the ONSS assigns the BCE number.
  • The NACE code (general classification of economic activities in the European Community) qualifies the activities of their company.
  • The employer categories assigned.

The service provider receives a copy of this notification. Identification as an employer with the ONSS is not only included in the directory of employers but also the BCE. Only the employer listed in the directory of employers has access to online social security services and any change relating to the company (head office, address, activity, legal form, etc.) must be communicated to the ECB

Business Banking in Belgium

Payments to the Belgian authorities and to employees in Belgium can be made from a bank account outside Belgium.

Working Week and Working Hours in Belgium

The regular working week in Belgium is Monday to Friday, however, in some sectors, including retail and hospitality, the working week can range from Monday to Sunday. Working hours must not surpass 8 hours per day or 38 hours per week.

General Information:

Full name: Kingdom of Belgium

Population: 11.46 million (Eurostat, 2019)

Capital: Brussels

Major Languages: Dutch, French, German

Monetary Unit: 1 euro = 100 cents

Main Exports: Machinery and electrical equipment, chemicals, vehicles, metals and diamonds

GNI per Capita: US $48,030 (MacroTrends, 2019)

Internet Domain: .be

International Dialling Code: +32

How Do I Say in Dutch?

Hello Hallo

Good Morning Goedemorgen

Good Evening Goedenavond

Do you speak English? Spreek Je Engels?

Good Bye Tot Ziens

Thank You Dank u

See you Later Zie Je Later


Dates are usually written in the day, month and year sequence. For example, 1 July 2019 or 1/7/19.

Numbers are written with a period to denote thousands and a comma to denote fractions. For example, € 3.000,50 (three thousand Euro and fifty cents).

Income Tax & Social Security in Belgium

Income Tax in Belgium

The tax year runs from 1 January to 31 December.

Employers are obliged to deduct Professional Withholding Tax (PWT or Precompte Professionel in French) from their employees' earnings per the issued tax withholding tables. The employing entity is responsible for withholding income taxes and any social security contributions payable from employment income and pensions, for making payment to the employee of any Belgian government allowances, and for making the required returns to the Belgian authorities. Manual workers must be paid at least every 16 days and white-collar workers must be paid at least once a month. A salary payment is due at the very latest four working days after the end of the period to which it relates. As an example, the April salary must be paid by the 4th working day in May.

Social Security in Belgium

Each month the employer pays a considerable amount on top of your salary into the social security fund. The employee also pays a proportion of their gross salary in social security contributions. This fund is then used to pay social security allowances:

  • Allowances in the event of sickness
  • Unemployment benefits
  • Allowances in the event of incapacity for work through sickness or invalidity
  • Allowances in the event of accidents at work
  • Allowances in the event of industrial disease
  • Family allowances
  • Pensions

New Employees

Employers must submit a DIMONA IN Declaration to Déclaration IMmédiate/ONmiddellijke Aangifte (DIMONA) to register new employees with the National Social Security Office (NSSO) before their first day of work.


Employers must submit a DIMONA OUT Declaration to Déclaration IMmédiate/ONmiddellijke Aangifte (DIMONA) to register leaving employees with the National Social Security Office (NSSO). This must be submitted, at the latest, the next working day after the last day of employment.

Employers must give employees notice of their employment termination in writing. The employee must also be given paid time off during their notice period to look for other employment.