Partial exemption from withholding tax for researchers

Tax benefit for companies employing researchers in Belgium

Companies and research institutions may qualify for a tax incentive under certain conditions for employees who spend at least part of their time on research and development (R&D).

The support allows employers to retain up to 80% of the payroll withholding tax on the salaries of researchers employed in Belgium, instead of transferring it to the tax authorities.

Depending on the amount of payroll tax withheld, the benefit can average up to EUR 15,000 per year per researcher working full-time in R&D.

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Partial exemption from withholding tax for researchers in short

Target group Target group

Companies and knowledge institutions that employ researchers in Belgium

Project type Project type

Projects or programs that aim to do basic research, industrial research, or experimental development

Support Support

Up to 80% of the withholding tax due on researchers' salaries is exempt

Which topics are covered?

For this funding scheme, there are no specific themes or topics defined (bottom-up approach). The key requirement is that company employees are engaged in research or development activities within an R&D program or project.

When is a company eligible for this tax benefit?

  • The researchers must have obtained a specific doctoral, master’s, or bachelor’s degree.
  • The activities carried out must fall under the legal definition of research and development (R&D).
  • The projects or programs must be correctly registered with BELSPO before the start date.
  • The measure must be applied pro rata, i.e., only for the time spent on R&D.

Discover how we can help you with your tax file

Thanks to our extensive experience with this support measure, we can provide companies with optimal support in the correct application of this tax measure, as well as assistance with tax audits.

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