Last Updated on May 1, 2026 by Alex
STR/SRR Eligibility Check
What is the 150 km rule in Belgium? It is a requirement of the STR/SRR tax regime, stipulating that an applicant must have resided outside a specified radius from the border for 60 months prior to employment.
2026 STR/SRR Tax Regime Eligibility Criteria:
- Geography: Residency outside a 150-kilometer zone from the Belgian border.
- Period of Absence: You have not been a tax resident of the country for the last 5 years.
- Distance from Borders: Your registered address was outside the border regions of France, Germany, Luxembourg, and the Netherlands.
- Contract Type: Direct recruitment from abroad or an internal transfer within an international group of companies.
- Income: A minimum annual gross salary of €70,000 (excluding certified researchers).
If you fail to meet even one of these criteria, the right to the preferential STR/SRR status is forfeited, and your income will be taxed at standard rates.
Understanding the 150 km Rule in Belgium (STR/SRR)
The definition of Inbound Taxpayer status is the legal foundation of your tax optimization. According to the regulations detailed on the official SPF Finances portal, this status is granted to specialists recruited to work in the country directly from abroad.
Before diving into the detailed requirements for impatriate status, we recommend reviewing a general overview of the tax system. In our article Taxes for Expats in Belgium, you will find the 2026 basics on rates, tax classes, and primary deductions.
Core STR/SRR Conditions in Belgium (Summary Table):
| Criterion | Condition Description | Legal Framework |
| Geography (150 km) | Residence outside the 150 km zone from the border for 60 months prior to hiring. | Art. 2, §1 CIR/WIB 92 ; Loi du 27.12.2021 |
| Tax Residency | No tax residency status in Belgium within the last 5 years. | Art. 2, §1, 1°, a) and b) CIR/WIB 92 |
| Income Threshold | Annual gross salary from €70,000 (except for BBIO researchers). | Loi du 18.12.2025 (Effective 2026) |
| Type of Hire | Direct recruitment from abroad or internal transfer within an international group. | SPF Finances Guidance |
| Income History | No taxation of professional income in Belgium as a non-resident (INR/p). | Art. 227–229 CIR/WIB 92 |
Applicant Categories: Foreigners and Repatriates
National legislation divides applicants into two groups, granting them equal rights provided they meet the absence requirements:
- Foreign Citizens: Specialists hired by a Belgian company or transferred within an international group.
- Belgian Citizens: Individuals returning home after a prolonged absence. The STR regime supports the repatriation program, allowing Belgians to enjoy the same benefits as foreigners.
Key Condition: The 60-Month Rule
The legal basis for this regime is the Loi du 27 décembre 2021 (Law of December 27, 2021), integrated into the Belgian Tax Code. To obtain status, you must prove that during the last 60 months (5 years) before starting work:
- You were not a tax resident of Belgium according to Article 2, §1, 1° CIR/WIB 92 (Code des impôts sur les revenus).
- Your official place of residence was located more than 150 km from any point on the Belgian border.
- You did not declare professional income in the country as a non-resident (under Articles 227–229 CIR/WIB 92).
Center of Vital Interests and Automated Verification
When evaluating a dossier through the MyMinfin government system, inspectors analyze your “center of vital interests” (centre des intérêts vitaux). In 2026, the verification of the “cleanliness” of the five-year period is fully automated.
Important:
Any formal presence within the “prohibited zone” or an active tax history in Belgium during these 60 months leads to an automatic rejection of the application for the preferential tax regime.
Who Does NOT Qualify for the 150 km Rule
You automatically lose the right to tax incentives if, during the 60 months preceding the start of your contract, you:
- Lived nearby: Your official address was within a 150 km radius of any point on the Belgian border (including all of Luxembourg and border regions of France, Germany, and the Netherlands).
- Had a “Center of Interests”: You were a Belgian tax resident or filed tax returns as a non-resident for income earned from working in the country.
- Lived in the zone temporarily: Even short-term registration (e.g., for 3–6 months) within the “prohibited zone” during the five-year period resets your eligibility.
- Were self-employed: You worked in Belgium as a sole trader or freelancer with local tax registration.
Important:
Distance is measured exclusively in a straight line, not by road. If your home in Lille is 10 km from the border, impatriate status is unavailable to you.
Self-determining whether your city falls into the “red zone” can be difficult because the measurement is strictly “as the crow flies.” In our special guide, How to Calculate the 150 km Distance for Tax Status, we provide step-by-step instructions and tools to help you calculate the distance with meter-precision to avoid a rejection from the tax authorities.
Which Countries and Regions Fall Under the 150 km Restriction?
The geographical filter is the primary barrier to entry. To understand the inbound taxpayer Belgium criteria, you must know the bottom line: the right to the preferential regime is lost by anyone whose tax domicile was within the border radius at any point during the last 5 years.
List of “Prohibited” Zones and Cities:
- France: Department of Nord (including Lille, Roubaix), Ardennes.
- Netherlands: Provinces of Zeeland, North Brabant (Eindhoven, Tilburg), and Limburg (Maastricht).
- Germany: Border districts of North Rhine-Westphalia (Aachen) and Rhineland-Palatinate.
- Luxembourg: The entire territory of the Grand Duchy falls completely within the restricted zone.
Calculation Method: “As the Crow Flies”
The tax office considers exclusively the shortest straight-line distance from your home to any point on the Belgian border. Road routes or travel times carry no weight. If even a single meter of the border is closer than 150 km to your place of registration, it results in automatic disqualification.
The legislator views border territories as “commutable zones” for daily travel. Consequently, residents of Paris or Amsterdam easily obtain the status, while specialists from Eindhoven or Lille cannot claim it, even if they completely relocate their place of residence.
Alex’s Tip:
Before applying, check your registration history in the MyMinfin system. A calculation error of just a couple of kilometers will lead to a rejection of the benefit without the right to appeal.
The 150 km Rule for Researchers (Inbound Researchers): Are There Differences?
There is a common misconception among R&D specialists that the high scientific value of a project allows territorial requirements to be ignored. However, according to Circular 2022/C/47, the Belgian tax authorities apply the 150 km rule to BBIO (researchers) just as strictly as they do to top management.
Geography vs. Qualification
For researchers, “inbound taxpayer” status is directly tied to their tax history. Even if you hold a Master’s or PhD degree and are invited for unique scientific activities, you will be rejected if:
- Your place of residence during the last 60 months was within 150 km of the Belgian border.
- Your center of vital interests was linked to border regions (e.g., Maastricht, Lille, or Aachen).
The 150 km Rule for BBIO Researchers
The only significant difference established in SPF Finances regulations concerns the financial threshold. While ordinary employees (Inbound Taxpayers) have a minimum income floor of €70,000, for certified researchers, the absence of a salary threshold is a key advantage.
This allows highly qualified young scientists to claim STR researcher benefits in Belgium even if their starting salary is below the market minimum required for executives.
Status Confirmation Criteria for R&D:
- Education: A Master’s or Doctoral degree in a relevant field.
- Specialization: At least 80% of working time must be officially dedicated to research and development activities.
- Documentation: A detailed description of the project and qualifications, verified through the MyMinfin
Consultant’s Conclusion:
The 150 km rule for BBIO is a “hard” condition. If your laboratory is in Leuven, but you have lived in Eindhoven (less than 100 km away) for the last 5 years, the preferential regime is closed to you regardless of your scientific degrees.
Tax History: Can You Have Income in Belgium Before Moving?
Having financial ties to Belgium during the mandatory 60-month “quarantine” period requires a clear distinction between passive and professional income.
- Stocks and Dividends: Owning securities from Belgian issuers and receiving dividends does not ruin your tax history for the Belgium STR. As long as you live outside the 150 km zone, such payments are considered pure investment and do not create a professional link to the country.
- Professional Income: If you worked with Belgian counterparties as a freelancer or employee and filed a non-resident tax return during this period, your application will likely be rejected. The Belgian tax authorities do not consider someone “inbound” if they have already had active labor income from local sources.
- Property and Rent: Receiving income from renting out real estate in Belgium is permissible; however, this must not turn the country into your de facto “center of vital interests” before your official move.
Your previous income can only be linked to Belgium in the form of passive capital. Any record of professional activity in Belgian tax databases within the last 5 years will block your eligibility.
FAQ: Answers to 150 km Rule Questions
Neither. The distance is calculated from your last place of residence abroad to the nearest point on the Belgian border.
Yes. The tax authorities are only interested in your official place of residence (registration), not your place of work prior to the move.
Unfortunately, this is a disqualification. The rule requires a 'clean' absence from this zone for the entire 60 consecutive months.
No. If you are Belgian and have lived in London or Rome for the last 5 years, you fully meet the residency criteria.
The primary evidence consists of lease agreements, utility bills, and tax returns from your country of residence.Is the 150 km measured from my future home in Belgium or from the company office?
I lived 160 km from the border but worked 50 km from it. Do I qualify?
What if I moved into the 150 km zone for only six months during the last 5 years?
Does Belgian citizenship prevent me from getting the benefit?
How do I prove that I lived further than 150 km away?
Sources and Official Resources
- Circular 2022/C/47 dated 06.05.2022 – The main administrative regulation explaining the application of the tax regime for impatriates and researchers (150 km rule, income calculation).
- SPF Finances (Official Portal of the Ministry of Finance) – The primary source for taxation in Belgium, including instructions for STR/SRR status applications.
- MyMinfin Portal – The state digital platform for checking personal tax files and submitting official documents.
- Belgian Tax Code (CIR/WIB 92) – Articles 2 (definition of resident) and 227–229 (taxation of non-residents), which form the legal basis of the regime.
Disclaimer
This article is for informational purposes only and does not constitute official legal advice.
- Verify the data: Belgian tax rules are subject to change. While information is current for 2026, salary thresholds and SPF Finances interpretations should be confirmed before submitting documents.
- Consult a pro: Every case is individual. The final decision is made by the tax authorities through the MyMinfin system.
- Liability: The author is not responsible for any rejected applications or financial losses resulting from the use of the materials in this article.
