Bélgica
Expat guide
From España

Expatriarse a Bélgica desde España: guía fiscal 2026

Everything a España tax resident needs to know before relocating to Bélgica. 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 España resident

Exit tax España

23 %threshold 4,000,000 EUR

Aplicable a residentes de 10+ años en los últimos 15.

Why expatriate to Bélgica?

Tax and practical advantages for a España resident relocating to Bélgica.

Special expat regimes

1 regime(s) available in Bélgica to optimize your taxes.

Exit tax in Bélgica

No exit tax

Sin exit tax formal

Sin exit tax, pero las ganancias pueden considerarse realizadas.

Crypto asset taxation

Capital gains

0 %

Long-term

0 %

Crypto-to-crypto

Exempt

Reporting

Required

0 % para gestión normal del patrimonio privado. Ganancias especulativas o profesionales gravadas al 33 %.

Legal structures for your business

1 legal structure available for doing business in Bélgica.

1

SRL

Most common structure

IS 25 %Reduced 20 % Participation exemption

* Information for guidance for a España tax resident. Consult an international tax expert for your situation. Data 2026.