Belgium’s STRIT Regime in 2026: What Remote Founders and Digital Nomads Need to Know
How the STRIT reform works
Belgium’s special tax regime for inbound taxpayers (STRIT) was reformed by the Law of 18 December 2025. The reform raises the tax-free allowance for employer costs from 30% to 35% of gross remuneration, abolishes the €90,000 annual cap on that allowance, and lowers the minimum gross salary from €75,000 to €70,000. The changes apply retroactively to remuneration paid from January 1, 2025, and Circular 2026/C/51 of April 1, 2026 sets out how the tax authorities apply them.
Why this matters for remote founders and digital nomads
- Higher tax-free allowance (35%): the employer can pay up to 35% of gross remuneration on top of salary as a reimbursement of costs, free of Belgian income tax, which increases take-home pay for employees and directors 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 €70,000 threshold brings more mid-level hires and founder-directors into scope. The threshold applies to gross taxable remuneration and is subject to indexation.
- Digital nomads working for foreign clients do not qualify: the regime requires a Belgian employer, a Belgian branch, an intra-group secondment to Belgium, or a director role in a Belgian company with active involvement in daily management.
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 and after scenarios for common salary bands (for example €75,000, €120,000 and €200,000) to quantify savings and the impact on your burn rate.
- Employer actions: update payroll, withholding and offer letters to reflect the 35% allowance and the removed cap. Employers had until June 30, 2026 to amend existing contracts retroactively, and the special window for 2025 hires earning between €70,000 and €75,000 closed on April 9, 2026. New hires must still apply within three months of starting work.
- 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 taxable remuneration above €70,000 (subject to indexation), unless you qualify under the special regime for inbound researchers (STRIR), which has no salary floor.
- In the 60 months before starting work in Belgium: no Belgian tax residence, no residence within 150 km of the Belgian border, and no Belgian non-resident tax on professional income.
- Recruitment abroad by a Belgian company, Belgian branch or non-profit, a secondment from a foreign group company, or a director mandate with active involvement in the daily management of a Belgian company.
- Your employer files the application electronically within three months of your start date. The regime runs for five years and can be extended once for three more years.
Allowance comparison table
Below is a comparison of the maximum tax-free allowance under the old and new rules for different salary levels:
| Gross salary | Old maximum allowance (30%, capped at €90,000) | New maximum allowance (35%, no cap) | Additional tax-free amount |
|---|---|---|---|
| €75,000 | €22,500 | €26,250 | €3,750 |
| €120,000 | €36,000 | €42,000 | €6,000 |
| €200,000 | €60,000 | €70,000 | €10,000 |
| €400,000 | €90,000 | €140,000 | €50,000 |
Notes: the allowance is paid on top of gross salary and is free of Belgian income tax. Actual net pay depends on your personal tax situation, municipal surcharges and social security, so run payroll simulations with a Belgian advisor before you sign an offer.
Risks, verification and next steps
Base your planning on the official texts: the Law of 18 December 2025 and Circular 2026/C/51. The income tax changes have not been mirrored in the social security rules (the Royal Decree of 28 November 1969 is unchanged), so confirm the social security treatment of the allowance above the old 30% and €90,000 limits with your payroll provider. Remuneration paid from January 1, 2025 falls under the new rules, so check that your 2025 and 2026 payroll reflects the 35% allowance.
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