Income Taxes
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Students and grant holders (PhD students and postdoctoral researchers) are not liable to tax as individuals unless they earn above a certain amount.
Only PhD students and postdoctoral researchers will receive a tax return form. Contact the Human Resources 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 an individual 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.