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
- 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 country below. Your exact Belgium figures are listed above.
MoneyFeed doesn't have a dedicated Belgium calculator yet — this gives a general estimate. Use the accurate Belgium rates above for your filing.
Estimates use 2025/26 UK figures (HMRC): the £12,570 Personal Allowance, Income Tax bands (20% / 40% / 45%) and Class 4 National Insurance (6% between £12,570 and £50,270, then 2%). Scottish income tax rates and Class 2 NI are not modelled. 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 current headline guidance for the self-employed, verified against official sources — not tax advice. Check current rules or an accountant for your situation.