Belgian personal income tax return for tax year 2026 published - Key changes you need to know

The Belgian personal income tax return for tax year 2026 has been published in the Belgian Official Journal (Dutch | French).

Key changes

The model return introduces significant changes that reflect a more restrictive tax environment overall. While some taxpayers will benefit from specific relief measures, many will face the elimination of long-standing tax deductions and benefits. The new return introduces changes across multiple areas: employment income, investment income, housing benefits, and business deductions.

In summary, the Belgian tax authorities have abolished eight federal tax deductions, removed three regional deductions in Flanders, eliminated two economic exemptions, and restricted multiple housing tax benefits across all regions.

Filing deadlines for 2026

The filing deadlines for 2026 tax returns depend on whether your return is classified as simple or complex. A complex tax return is one that includes business income, director compensation, or foreign professional income. All other tax returns are in general considered simple tax return.

The submission deadlines are as follows:

Paper filing “simple” returns             30 June 2026

Online filing “simple” returns            15 July 2026

Paper filing “complex” tax returns    30 June 2026

Online filing “complex” tax returns  16 October 2026

These deadlines apply equally to individual taxpayers and to tax representatives or mandataries.

The Tax-on-Web platform is not yet available for 2026 returns. The tax authorities will send an announcement via e-box when the platform becomes available.