Self-employed tax in Belgium
Self-employed people (indépendants / zelfstandigen) in Belgium pay income tax, social contributions and usually VAT. Here are the 2025/26 headline figures.
The headline figures (2025/26)
- Progressive income tax (2025 income): 25% up to €16,320, 40% to €28,800, 45% to €49,840, and 50% above — with a €10,910 tax-free allowance, plus ~7% municipal tax on top.
- Social contributions are about 20.5% of net taxable income (minimum ~€890/quarter), with reduced rates for starters.
- VAT (BTW/TVA) is 21% standard; small businesses under €25,000 turnover can use the VAT exemption, otherwise file via Intervat.
Quick tax estimate
A general self-employed estimate — pick your region below. Your exact Belgium figures are listed above.
A dedicated Belgium calculator is on the way — this gives a general estimate. Use the accurate Belgium rates above for your filing.
Estimates use latest published figures (US 2025 brackets & 15.3% SE tax, UK Self Assessment bands + Class 4 NI, Canada federal + CPP, Germany §32a 2026 income tax + est. social & 19% VAT, GCC VAT rates). Simplified estimate for planning only — not tax advice.
Belgium freelancer tax — FAQ
How much tax do the self-employed pay in Belgium?
Progressive income tax from 25% to 50%, plus roughly 7% municipal tax and about 20.5% social contributions on net income. A €10,910 tax-free allowance applies.
Do I need to charge VAT in Belgium?
Yes once turnover exceeds €25,000 (21% standard rate). Below that you can opt for the small-business VAT exemption and skip periodic VAT returns.
Figures are 2025/26 headline guidance for the self-employed, verified against official sources — not tax advice. Check current rules or an accountant for your situation.