For US citizens and green card holders in Belgium

US Taxes for Americans Living in Belgium

An American in Belgium deals with two tax systems. This page sets out the US side: the yearly return, accounts held in Belgium, double tax relief, social security, and the Streamlined route for missed years.

US returnFBARForm 8938Treaty: yesTotalization: yes

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Quick answer

Do US citizens living in Belgium have to file US taxes?

Yes. The US taxes citizens and green card holders on worldwide income wherever they live. Living in Belgium gives an automatic extension to June 15, accounts there above US$10,000 in total need an FBAR, and the foreign tax credit or the foreign earned income exclusion (US$132,900 for 2026) usually prevents double tax. The US has an income tax treaty with Belgium, and a social security agreement has been in force since July 1, 1984.

Prepared by Illuminous Accounting · Sources checked November 11, 2026

At a glance

Yearly US return: Yes, on worldwide income; due June 15 automatically when living abroad
US tax treaty with Belgium: Yes, per the IRS list (saving clause applies to US citizens)
Social security agreement: Yes, in force since July 1, 1984
Accounts in Belgium: FBAR above US$10,000 in total; Form 8938 above higher limits
Behind on filing: Streamlined: 3 years of returns, 6 years of FBARs

The yearly US return for Americans in Belgium

Living in Belgium changes where you pay most of your tax, not whether you file with the IRS. US citizens and green card holders report worldwide income every year (IRS Pub 54).

Date	What happens
April 15	Normal due date; any US tax owed is due now, and interest runs from here
June 15	Automatic extended date for a US citizen or resident living and working outside the US on April 15
October 15	Further extension if requested in time

Amounts earned in euros are reported in US dollars.

Your accounts in Belgium: FBAR and Form 8938

Bank, pension and investment accounts in Belgium are foreign accounts for US purposes.

FBAR: required when your foreign accounts total more than US$10,000 at any time in the year. Due April 15, with an automatic extension to October 15 (IRS).
Form 8938: filed with the return when foreign financial assets pass higher thresholds; for a single person living abroad, more than US$200,000 at year end or US$300,000 at any time (US$400,000 and US$600,000 for a joint return). Not filing can cost US$10,000 (IRS).

Is there a US tax treaty with Belgium?

The US has an income tax treaty with Belgium (IRS treaty list), but US treaties contain a saving clause: they generally do not reduce US tax for US citizens, with specific exceptions written into each treaty (IRS Pub 54). So the treaty helps at the edges, for example with pensions or the order of tax credits, while the main relief comes from the exclusion or the credit.

Tool	What it does	Watch for
Foreign earned income exclusion	Excludes up to US$130,000 (2025) or US$132,900 (2026) of foreign earned income	Only earned income; does not reduce self-employment tax (Pub 54)
Foreign tax credit	Credits income tax paid in Belgium against US tax on the same income	Works best where the local tax is at least as high as the US tax

We run the figures both ways before choosing. More in FEIE vs foreign tax credit.

If you never filed

Many Americans in Belgium only learn about US filing years after moving. If the failure was not willful, the IRS Streamlined Foreign Offshore Procedures let you catch up with 3 years of returns and 6 years of FBARs. For eligible people living abroad, the IRS waives the failure-to-file, accuracy, information return and FBAR penalties (IRS). See Streamlined filing.

The local side

Americans in Belgium often work in Brussels for international institutions, associations, law firms and consultancies.

Your tax in Belgium is a matter for a local adviser. We take their final figures and make sure the US return gives you the relief it should. For the wider picture, see US tax for Americans in Europe.

How we help

Gurleen Kaur, CPA licensed in British Columbia and Washington State, prepares and signs US returns for Americans living in Belgium: the yearly return with the exclusion or credit, FBAR and Form 8938, and Streamlined catch-up. Every engagement starts with a fixed written quote after we review the file. See the yearly filing package.

Sources: treaty articles and US law

Treaty and social security

The IRS lists the 2006 income tax treaty, amended by a protocol listed for 2006. General effective date (IRS Table 3): treaty Jan. 1, 2008 (IRS treaty documents for Belgium; treaty text; IRS Table 3).
Saving clause: paragraph 4 of Article 1 (General Scope), which lets the United States tax its citizens as if the treaty had not come into effect, apart from listed exceptions.
Article 22 (Relief From Double Taxation), on relief from double taxation.
Article 17 (Pensions, Social Security, Annuities), on pensions and social security.
Article 14 (Income From Employment), on employment income.
Social security: the US agreement with Belgium entered into force on July 1, 1984 (SSA).

US law

Foreign tax credit: Code section 901 (IRS Pub 54).
Form 8938: Code section 6038D and Treas. Reg. section 1.6038D (IRS Form 8938 instructions).
FBAR: 31 USC 5314 and 31 CFR 1010.350 (IRS Internal Revenue Manual 4.26.16).
Green card holders and residency: Code section 7701(b) (IRS Pub 519).
Foreign earned income exclusion: Code section 911 (IRS Form 2555 instructions).

The tax rules of Belgium also apply to you there; a local adviser covers that side.

Common questions

Do I have to file US taxes if I live in Belgium?

Yes. US citizens and green card holders file a US return on worldwide income wherever they live. Living in Belgium on April 15 gives an automatic extension to June 15, and tax paid in Belgium or the foreign earned income exclusion often reduces the US tax to little or nothing.

Does the US-Belgium tax treaty stop double taxation?

Partly. The treaty exists, but its saving clause lets the US tax its own citizens as if there were no treaty, with listed exceptions. The main relief is the foreign tax credit or the foreign earned income exclusion.

Do I pay social security in both the US and Belgium?

Generally not. The US-Belgium social security agreement, in force since July 1, 1984, assigns your work to one system.

What if I never filed US taxes while living in Belgium?

If it was not willful, the Streamlined Foreign Offshore Procedures let you file 3 years of returns and 6 years of FBARs, and eligible people living abroad do not pay the usual failure-to-file, information return or FBAR penalties.

Sources

Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.

Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.

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