Students and grant holders (PhD students and postdoctoral researchers) are not liable to tax as individuals unless they earn above a certain amount: see studentatwork.be. Only PhD students and postdoctoral researchers will receive a tax return form. Contact the Personnel Department for more information about tax exemption conditions for grant holders.
Non-grant-assisted PhD students, as well as researchers and lecturers, with an employment contract must complete anindividual tax return if, on 1 January of the tax year in question, they:
- are included in the National Register;
- have their domicile or centre of financial interest in Belgium;
- are not exempt from the requirement to submit a tax return.
Individual tax returns must be submitted annually to the department specified on the tax return.
In Belgium, the normal rate of VAT is 21%. However, lower rates of 6% and 12% are applied to certain categories of goods and services. More information.