Discover how Belgium’s 2025 STRIT changes impact remote founders and digital nomads — eligibility, tax implications, and practical next steps to maximize net pay.
How the 2025 STRIT changes work
The 2025 amendments to Belgium’s special tax regime for inbound taxpayers (STRIT) increase the tax‑free employer allowance from 30% to 35%, abolish the €90,000 ceiling on that allowance, and reduce the minimum gross salary threshold from €75,000 to €70,000. These measures were enacted as part of the Second Programme Law and are intended to restore Belgium’s competitiveness for international hires and mobile founders.
Why this matters for remote founders and digital nomads
- Higher tax‑free allowance (35%) means a larger portion of gross remuneration can be treated as a tax‑free employer reimbursement, increasing take‑home pay for employees on Belgian payrolls.
- No €90k cap benefits higher earners and founders whose packages previously hit the ceiling, improving net compensation for senior hires and executives.
- Lowered €70k threshold reopens eligibility for many international entrepreneurs and nomads who were previously excluded by the €75k floor, especially those paid partly in equity or bonuses.
Practical payroll and relocation implications
A few action items you can do now to prepare or check for impact on your business:
- Recalculate net pay: run before/after scenarios for common salary bands (e.g., €70k, €120k, €200k) to quantify savings and investor burn‑rate impacts.
- Employer actions: update shadow‑payroll models, withholding, and offer letters to reflect the 35% allowance and removed cap; HR and mobility teams should revisit pending or rejected STRIT applications from 2025 hires.
- Documentation: applicants must still meet inbound status and residency lookback rules; researchers follow STRIR rules with degree or experience requirements that exempt them from the salary condition.
Eligibility checklist
You first want to check for eligibility. There are a few thresholds you must meet to take advantage of this change:
- Gross annual pay ≥ €70,000 (unless STRIR researcher).
- No Belgian tax residence or work within prior 60 months (confirm with advisor).
- Employment contract or assignment to a Belgian entity and supporting inbound documentation.
- Apply within transitional windows if hired early in 2025 — employers have a limited retroactive application period after Official Gazette publication.
Net‑pay comparison table
Below is a comparison table to help better visualize how this change could affect some salary ranges:
| Gross salary | STRIT allowance (35%) | Taxable income after allowance | Estimated net pay with STRIT | Estimated net pay without STRIT |
|---|---|---|---|---|
| €70,000 | €24,500 | €45,500 | €49,525 | €38,500 |
| €120,000 | €42,000 | €78,000 | €84,900 | €66,000 |
| €200,000 | €70,000 | €130,000 | €141,500 | €110,000 |
Notes and assumptions: figures are illustrative only; calculations assume a flat 45% effective tax rate on taxable income for simplicity (taxes, social security, and deductions vary by individual and employer). Estimated net pay = gross salary − (taxable income × 45%). Annual benefit equals the difference between net pay with STRIT and without STRIT.
Risks, verification and next steps
Verify official texts and circulars before finalizing moves: implementation details and social‑security treatment may be clarified by follow‑up guidance; always consult a Belgian tax advisor for payroll, social security, and documentation specifics. The law’s retroactive application to remuneration paid from 1 January 2025 is a key timing point for planning and payroll adjustments.
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