Special tax regime for inbound taxpayers & inbound researchers (RSII / RSICI)
Up to a third of a Belgian salary paid tax-free for five years, extendable to eight.
Record checked Oct 21, 2026 · official source confirmed 1 Nov, 06:46 UTC
Summary
Employees and directors recruited from abroad can receive a tax-free allowance of up to 35% of gross pay (from 2025, up from 30%) as reimbursement of costs proper to the employer; researchers qualify with no salary threshold.
Dream spread
Up to a third of a Belgian salary paid tax-free for five years, extendable to eight.
Relocation reality check
Employer must apply within three months of you starting work; you must not have been Belgian tax resident (or lived within 150 km of the border) in the prior five years. Social security (ONSS) still applies the old 30%/€75,000/€90,000 rules.
Your fit signals
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See Solo & Household plansCheck: Income of EUR 70,000/year
Minimum income of EUR 70,000 per year.
Check: Local job required
The program expects a job with an employer in Belgium — it is not a remote-work route.
Reality engine
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Eligibility
Employees/company directors hired from abroad or seconded by a foreign group entity earning at least €70,000 gross a year (tax side, from 2025), or researchers with a qualifying master's/experience in an R&D role.
Conditions
The program's rules on record, blockers first. Confirm each on the official source.
Income of EUR 70,000/year
BlockerMinimum income of EUR 70,000 per year. Derived from the program's stated requirement — the official source sets how income is measured (gross or net, period, family add-ons).
Local job required
CautionThe program expects a job with an employer in Belgium — it is not a remote-work route.
Costs & money
The amounts & terms on record from the official source. USD figures are estimates.
- Income requirement
- 70,000 EUR per year≈ USD 6,553/month (approximate, as of 2026-10-21)
- Duration
- 60–96 months
- Property purchase
- Not required
- Tax
- Tax-free allowance raised from 30% to 35% of gross pay and €90,000 annual cap removed for tax purposes by the law of 18 Dec 2025, retroactive to 1 Jan 2025.
True cost to move
Upfront cash, reimbursements, and net position after approval — not headline incentive amounts.
- Flights & logistics$1,200
- Temporary housing (90 days)$2,400
Application roadmap
A practical sequence — adjust for your consulate and timeline.
1. Confirm official eligibility
Read the primary government source.
2. Gather income & employment proof
Bank statements, contracts, or tax records.
3. Book consulate / immigration appointment
Slots vary by country and season.
4. Prepare health coverage
Meet minimum coverage rules before arrival.
Meet people before you go
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Life abroad, country comparisons, honest post-move retrospectives.
Source trail
This record rests on secondary or reported sources. Check the official source before relying on it.
“le plafond annuel de 90.000 € est supprimé au niveau fiscal ... porté de 30 % à 35 %”
Primary official sourceLast checked Oct 21, 2026
Rule changes
CasaSedora last checked the official source on 14 Nov 2026. Changes appear here once two independent automated checks agree on them, or a person confirms them.
No rule changes recorded since monitoring began.
Our summaries point you to what moved — always confirm details on the official source.