Expatriate to Belgium from Canada: tax guide 2026
Everything a Canada tax resident needs to know before relocating to Belgium. Exit tax, tax residency, treaties, special regimes, crypto, real estate and inheritance.
Income tax
Variable
Capital gains
0 %
Corp tax
25 %
Crypto
0 %
Inheritance
0 %
VAT
21 %
What you need to know as a Canada resident
Exit tax Canada
Canada applies a departure tax (deemed disposition) on all unrealized gains upon fiscal emigration. Effective rate ~26.8%.
Why expatriate to Belgium?
Tax and practical advantages for a Canada resident relocating to Belgium.
Special expat regimes
1 regime(s) available in Belgium to optimize your taxes.
Exit tax in Belgium
No formal exit tax
No exit tax but gains may be deemed realized if fictive disposal before departure.
Crypto asset taxation
Capital gains
0 %
Long-term
0 %
Crypto-to-crypto
Exempt
Reporting
Required
0% for normal management of private assets (prudent investor). Speculative or professional gains taxed at 33% (miscellaneous income) or progressive rates. The line between normal management and speculation is assessed case by case.
Legal structures for your business
1 legal structure available for doing business in Belgium.
SRL (former SPRL)
Most common structure
Learn more
Full tax profile Belgium
Income brackets, contributions, simulator
Crypto Belgium
Capital gains, staking, mining
Company in Belgium
Legal forms, corporate tax, free zones
Invest in Belgium
Real estate, investments, residency
Cross-country simulator
Compare Belgium vs Canada
Expat ranking
All countries compared
* Information for guidance for a Canada tax resident. Consult an international tax expert for your situation. Data 2026.