Belgium - Increases in immigration salary thresholds from 1 January 2023

12 Oct 2022
Subject Tax alert
Jurisdictions Belgium

Summary

Effective 1 January 2023, the minimum immigration salary threshold for foreign employees will increase in Belgium. This increase will impact new and pending applications, as well as valid permits.

Background

A number of Belgian work and single permits specify an immigration salary threshold required for an individual to qualify, some of which are reviewed annually.

As of 1 January 2019, the three Belgian regions (Brussels, Flanders and Wallonia) started to introduce regional variations in immigration policy, leading to different immigration salary thresholds in the different regions.
 

Salary levels

Effective 1 January 2023, the immigration salary thresholds will be as follows:

Salary levels 2023

Flanders

Brussels

Wallonia

Highly qualified employees

EUR 45.984

EUR 47.174

EUR 47.175

Highly qualified employees linked to an employer established in Belgium, insofar as the employee:

  • Has not reached the age of 30; or
  • is employed as a nurse

EUR 36.787,20

N/A

N/A

Managerial employees

EUR 73.574

EUR 78.704

EUR 78.704

EU blue card 

EUR 55.181

EUR 60.998

EUR 60.998

Intra-corporate transferee specialist

EUR 45.984

EUR 48.798

EUR 48.799

Intra-corporate transferee trainee

EUR 45.984

EUR 30.499

EUR 30.499

Intra-corporate transferee manager

EUR 73.574

EUR 60.998 EUR 60.998

In detail

Valid permit holders: Employers must ensure that the salary of foreign workers already legally employed in Belgium will meet the updated threshold as from 1 January 2023.

Initial and renewal applications: Employers looking to obtain or renew a work authorization as from 1 January 2023 must ensure they meet these new thresholds. Applications that do not meet the minimum salary threshold will not be approved.

Pending applications: Employers with pending work authorization applications with a foreseen start date as from 1 January 2023 must increase the salary as from 1 January 2023 to ensure compliance with this updated rule. 
 

What to do next

Employers should review and update the salaries of their current and future foreign national employees, employed or to be employed in Belgium under one of the abovementioned schemes.

Questions? Contact the immigration professional with whom you work at EY.