Want to become self-employed? Read this starter guide!

Are you thinking about becoming self-employed or starting your own business in Belgium? In this starter guide, you'll find answers to all your questions about being self-employed as your main or secondary occupation. So you can take the leap with your eyes wide open.

From employee to self-employed: the main differences

Are you currently an employee but dreaming of a freelance career? You probably have lots of questions about what this change means in practice. Let’s take a look at the main differences.

	Employee	Self-employed
Net salary	You receive a fixed net salary from which taxes and social security contributions have already been deducted.	You send invoices and receive gross amounts in your bank account. You need to pay VAT, taxes, and social security contributions yourself. This simulator shows you how much you need to invoice to achieve your desired net salary.
Leave	You’re entitled to paid leave and/or double or single holiday pay.	If you take time off when you’re self-employed, you have no income during that period. You don’t receive holiday pay either.
Insurance	You’re insured by your employer for work-related accidents and damages caused to third parties. In addition, you’re entitled to sick pay from your employer and your health insurance fund (‘mutuelle’ / ‘ziekenfonds’), and often from your employer's hospitalisation insurance.	You need to take out certain insurance policies yourself, such as liability insurance, hospitalisation insurance, and guaranteed income insurance in the event of illness. Find out which insurance policies are worth taking out when you’re self-employed.
Taxes	Your employer deducts a significant amount from your gross salary for taxes and social security contributions.	You need to set aside a portion of your turnover to pay your taxes at the end of the year.
VAT	You don’t need to do anything regarding VAT.	You charge VAT at 6%, 12%, or 21% on your products or services and need to submit VAT returns to the tax authorities. You then repay the VAT collected to the state. You can reclaim the VAT paid on your business purchases. Is your annual turnover less than €25,000? In this case, you can opt for the VAT exemption scheme for small businesses. Learn more about VAT when you’re self-employed.
Social contributions	Your social security contributions are paid by your employer.	You need to pay around 20.5% of your income to your social security fund every quarter in the form of social security contributions. Read everything you need to know about social security contributions.
Professional expenses	As an employee, you can deduct flat-rate professional expenses when calculating your taxes.	The costs you incur to carry out your professional activity are tax deductible. You can enter your actual expenses or opt for flat-rate professional expenses. Find out more about deductible business expenses.

Advantages and disadvantages of self-employment

Being your own boss and organising your work as you see fit is a dream for many. But self-employment also comes with certain challenges.

Here are the main advantages and disadvantages of being self-employed as a main or secondary occupation.

Advantages of being self-employed

• Freedom and flexibility: You can (often) choose your hours, your clients, and the way you work. You decide what you do and how you do it. Want to take time off? No need to ask for permission from anyone!
• Creative freedom: You can create a business that aligns with what you love and what you’re great at. No one can force you to do things you don’t want to do.
• You can earn more: You no longer have to settle for a fixed monthly salary. The harder and more efficiently you work, the more you earn.
• Tax optimisation: You have more control over your income and expenses. In some cases, being self-employed can be more tax-efficient.

Disadvantages of self-employment

• Unpredictable income: No customers? No income. It's important to keep this in mind, especially when you’re starting out.
• Less social protection: You’re less well covered by social security. It’s therefore wise to save for your pension and take out extra insurance that will cover you in the event of illness or disability.
• More admin: electronic invoicing, emails, quotes, VAT, social security contributions and tax returns. These tasks are your responsibility now. Fortunately, Accountable makes it easy to stay on top of the admin. Want to see how? Try Accountable free for 14 days!

How much does it cost to become self-employed?

Before you officially become self-employed, there are some formalities to take care of … and those don’t come for free. Let’s go through the main costs for the different ways of becoming self-employed.

Start-up costs when you’re a self-employed sole trader

Like most freelancers starting out, you’re opting for the status of self-employed sole trader? In this case, registering as self-employed costs around €179. Here are the two main steps:

• Request your business number from the Crossroads Bank for Enterprises (€109)
• Activate your business number as a VAT number with the VAT authorities (€70)

You can do the registration yourself or go through an accountant or business counter, such as Liantis or Partena Professional. They’ll often charge a small administrative fee to handle the registration for you.

Start-up costs when you’re self-employed in a secondary occupation

Do you want to become self-employed as a secondary activity? The start-up costs are the same as for someone becoming self-employed as their main occupation.

• Request your business number from the Crossroads Bank for Enterprises (€109)
• Activate your business number as a VAT number with the VAT authorities (€70)

Whichever status you opt for, you’ll of course need to take into account your first social security contributions and the costs related to getting your business started, such as a computer, software, stock, etc.

Start-up costs when you’re self-employed with a company

To set up a company, you’ll need a well-thought-out financial plan and will first have to go through a notary to draw up an official act. Expect to pay around €2,000 to create a private limited company, like a ‘societé à responsabilité limitée’ (SRL) or ‘besloten vennootschap’ (BV).

Can anyone become self-employed?

Anyone who is legally allowed to work in Belgium can, in principle, become self-employed. You don't need any particular qualifications to start your own business, and you can even become self-employed if you're a job seeker.

Becoming self-employed as a job seeker

Wondering if you can start your own business if you're unemployed? Yes, it's possible! Thanks to the ‘Springboard to Self-Employment’ scheme (‘Tremplin-indépendants’ / ‘Springplank naar zelfstandige’), you can even start your own business without immediately losing your unemployment benefits.

Companies like Job Yourself (site available in French/Dutch) specialise in supporting people who are unemployed and want to launch their project without risk.

Want to find out about becoming self-employed as your main or secondary occupation while unemployed? Read more about possible scenarios here.

When do you need a degree to become self-employed?

In most cases, you can become self-employed without a specific diploma, certificate, or degree. There are (fortunately) exceptions for certain professions. To start out as a lawyer, doctor, or psychologist, for example, you’ll need officially recognised qualifications.

In Flanders and Brussels, it’s no longer necessary to have qualifications in business management to become self-employed. In Wallonia, however, this, or a similar qualification, is still required until October 2025.

Becoming self-employed in 5 steps

1. Choose your status and type of business

Should you start your business as your main or secondary activity? This is the first decision to make. It’s a choice that depends on several factors, such as your personal and financial situation, and the amount of time you can and want to invest in your business.

Here are some things to consider if you want to start a secondary activity:

• You must work at least 50% (19 hours per week) as an employee. If you’re unemployed or receive another form of benefit, you need to register as a jobseeker and request permission.
• Make sure your employment contract doesn’t include any restrictions that could impact the business you want to start and the products or services you intend to offer.
• Remember that a secondary activity means you’ll pay more in tax. The extra income is combined with the salary you receive from your employer.
• A side business is just as official as a main activity, so you need to meet all the same obligations.

Then, depending on your personal situation and the type of business you want to create, you decide whether to be a self-employed sole trader or self-employed with a company. Here are the main characteristics of each type of business:

Self-employed sole trader:

• Quick and easy to get started;
• Subject to personal income tax (25 to 50%);
• Unlimited liability;
• Simple accounting and admin;
• Suitable for start-ups, freelancers and small businesses.

Self-employed with a company:

• More complex and expensive to start due to the need for a notary;
• Subject to corporate tax (25%);
• Liability limited to the capital contributed;
• Heavier accounting and admin obligations;
• Suitable for growing businesses, businesses with multiple founders, and businesses with large investments/high risks;
• Different types: SRL/BV, SA/NV, Scomm/CommV.

Discover the differences between being self-employed as a sole trader or with a company and make the right choice for you!

2. Open a business bank account

When setting up a company, it’s mandatory to open a current account in the company's name. For a self-employed sole trader, opening a separate account isn’t mandatory, but it’s recommended. A business account allows you to clearly separate your business' income and expenses from your personal finances, giving you a better overview!

On this page, we compare different business bank accounts to help you choose the right one for you.

If you decide to create a company, you next (between steps 2 and 3) need to establish a financial plan and officially create your company with a notary.

3. Request your business number from the Crossroads Bank for Enterprises

You can register with the CBE yourself via Accountable. It's quick and easy. Alternatively, you can ask an accountant or a business counter like Partena Professional or Liantis to do it for you.

After registering, you’ll receive your unique business number. This number will then become your VAT number (i.e. your business number preceded by ‘BE’).

4. Activate your VAT number

Activate your VAT number yourself via MyMinfin or ask your accountant or business counter to do it. This activation costs around €70.

5. Join a social insurance fund

As a self-employed person, you need to register with a social insurance fund, or social security fund. This fund calculates your social security contributions and tells you the amount to pay each quarter.

Taxes when you’re self-employed

How much do self-employed people pay in tax in Belgium? The calculation is different depending on whether you’re a self-employed sole trader or self-employed with a company.

• Self-employed sole trader: Your income is taxed under the personal income tax regime. You pay between 25 and 50% tax on your income. In this blog, we explore the gross-to-net calculation using a concrete example.
• Company director: Your company pays 25% corporate tax. The salary you pay yourself is then taxed via personal income tax.

Other administrative obligations for the self-employed

When you’re self-employed, you have more administrative obligations than an employee. In particular, you need to:

• keep proper accounts;
• issue official invoices (and from 2026, issue electronic invoices via Peppol);
• file VAT returns (unless you’ve opted for the VAT exemption scheme for small businesses);
• submit a client listing every year;
• possibly make advance payments on your taxes.

All that might seem a bit overwhelming, and it’s true that there's a lot to think about when you’re self-employed. But our mission is to simplify your life as much as possible.

In fact, everything we just mentioned — and lots of other things, like preparing quotes, connecting your bank account, and more — can be done easily through Accountable. Try the app free for 14 days!

With the right preparation, a solid roadmap, and support you can count on, your dream is within reach, and you’ll be able to start your business with complete peace of mind.

Want to read everything in detail in a single document? Download our free guide to becoming self-employed. You’ll find answers to all your questions! And if you still have one, our Tax Coaches are there to help!