Payroll tax exemption (PTE)

In 2003, Belgium introduced the program of partial exemption from payment of withholding tax for organizations employing researchers.

This measure allows companies not to pay the tax authorities up to 80% of the withholding tax on the salaries of staff working on innovative and R&D projects. The definition of R&D is based on the Frascati Manual and includes basic research, industrial research and experimental development.

The advantages of the exemption from withholding tax

On average €10,000 in savings per year per employee 100% dedicated to R&D .

Also applicable to IT development.

Compatible with all benefits (including copyright).

Immediately realizable savings, regardless of your taxable base.

Possibility of recovering the unduly paid withholding tax on the last 4 financial years closed.

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Thanks to artificial intelligence tools, MoneyOak offers you the possibility to confirm your eligibility and estimate your savings for free.

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