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The withholding tax on the income of non-resident seasonal workers in agriculture and horticulture will be fixed at 18,725% from March 2021.
Not all seasonal workers are targeted by the new withholding tax percentage. They must be workers who meet the following conditions:
These are workers of whom the income is taxable in Belgium under the non-resident tax.
The following workers are regarded as seasonal workers in agriculture and horticulture:
From 25 March 2021 a withholding tax of 18.725% will be deducted from the remuneration granted to the workers concerned.
Not only the remunerations for services granted by the employer, but also the following remunerations are subject to the new withholding tax:
The remunerations of occasional workers in agriculture and horticulture are generally subject to a withholding tax of 11,11%. So the change in the percentage results in an increase in the withholding tax. The non-resident seasonal workers will therefore see their net wages fall.
Source: Royal Decree of 21 March 2021 amending Annex III of the Royal Decree/CIR 92 as regards the remunerations of non-residents working as seasonal workers in agriculture and horticulture, Belgian Official Gazette of 25 March 2021.
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