For Employees

How to declare your Wintro referral bonus in Belgium

If you receive a referral bonus through Wintro in Belgium, the amount is paid out to you in full. No tax is withheld at the moment of payment.

Under Wintro’s Belgian tax ruling, referral bonuses qualify as miscellaneous income (diverse inkomsten / revenus divers). This means you are responsible for declaring the amount yourself in your annual Belgian personal tax return.

What do I need to do?

When filing your annual tax return, simply add the amount of your referral bonus in the section for miscellaneous income.

Where do I enter it?

When completing your Belgian tax return (via MyMinfin or through your accountant), navigate to:

Vak XV → Diverse inkomsten → Andere diverse inkomsten

As shown in the screenshot below, enter the gross amount of your referral bonus in the field marked in red:

  • 1200-61 if you are the first taxpayer on the tax return
  • 2200-31 if you are the second taxpayer on a joint tax return

You only need to fill in one of these fields.

Belgian tax return — Vak XV, Andere diverse inkomsten section with codes 1200-61 and 2200-31 highlighted

Will this already be filled in?

Not necessarily. Depending on your tax situation, your tax return may already contain pre-filled information, or it may require you to add or adjust the amount yourself.

You remain responsible for checking that your referral bonus is correctly declared.

Do I need an accountant?

No. In most cases, you can declare your referral bonus yourself by entering the amount in the correct field of your annual tax return.

It’s usually just one amount in one field. If your tax situation is more complex, you can always consult an accountant.

When do I need to do this?

Belgian tax returns usually open around May each year for income received in the previous calendar year. For example:

  • Referral bonus received in 2026 → declare it in your 2027 tax return

Make sure to submit your tax return before the official deadline communicated by the Belgian tax authorities, which is usually mid-June.

How much tax will I pay?

Under Wintro’s Belgian tax ruling, referral bonuses are taxed as miscellaneous income at a flat rate of 33%, plus any applicable municipal tax. This is substantially lower than normal professional income tax rates.

Questions?

If you’re unsure how to declare your referral bonus, feel free to contact the Wintro team or your tax advisor.