Tax changes for the self-employed in 2026

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Just as every new year brings good intentions, every new year brings some changes for the self-employed in Belgium. Want to know what’s new? Here are the main changes in 2026 in terms of tax!

Welcome, e-invoicing!

The time has come: since 1 January 2026, Peppol e-invoicing has been the standard. All Belgian B2B invoices must now be sent electronically and in a structured format (such as XML) via the Peppol network.

There is currently a tolerance period of three months (until March 2026) for self-employed people who are not yet fully compliant. Please note, the tolerance is only valid if you can demonstrate that you've made efforts to get your Peppol registration in order on time.

With Accountable, you can register your VAT number with Peppol for free in less than 2 minutes. Even in our permanently free plan, you can send and receive unlimited e-invoices.

Create your first e-invoice for free now.

Tax bracket indexation

Do you have the status of natural person (i.e. a sole trader)? If so, your income is subject to personal income tax. Are you the director of a company? In this case too, the salary you pay yourself is taxed under the personal income tax regime.

Here are the tax brackets for the 2025 and 2026 income year.

Advance payments for 2026 income tax

Although it’s not mandatory to make advance tax payments, it’s highly recommended. Because if you don't, you’ll be subject to an increase in the amount you have to pay. Put simply: without advance payments, you’ll end up paying 4.5% more in tax in the end.

⚠️ Have you been self-employed for less than 3 years? If that’s the case, this tax increase doesn’t impact you, even if you choose not to make advance payments.

If you make your advance payments before the deadlines mentioned below, you get a tax 'bonus' that effectively neutralises the increase, reducing it from 4.5% to 0%.

💡 Read more about advance payments here

Social contributions in 2026

You pay a maximum of 20.5% of your net taxable income in social security contributions. The exact amount depends on your income, your professional status, and the admin fees charged by your social security fund.

Self-employed in a secondary occupation

• If your net taxable income is more than €1,922.16, you pay 20.5% of your net taxable income in social security contributions, like someone who is self-employed in a main occupation.
• If your net taxable income is less than €1,922.16, you don’t pay social security contributions.
• In 2025, the minimum contribution for someone who is self-employed in a secondary occupation is €98.51 and the maximum contribution is €5,103.05.

Self-employed in a main occupation

• When you’re self-employed as your main activity, you pay 20.5% of your net taxable income in social security contributions. Is your income more than €75,024.54 but less than €110,562.42? In this case, you pay 14.16% in social security contributions on this portion.
• In 2025, the minimum contribution is €890.42 per quarter and the maximum contribution is €5,103.05.

💡 Read more here about social security contributions

Copyright in 2026

Do your invoices partly consist of copyright income? In 2026, a fixed rate of 15% still applies to moveable income. The distribution key of 30% copyright income and 70% professional income is also retained.

What is changing?

• IT professionals and developers are once again eligible for copyright income from this year onwards.
• The flat-rate expense scheme is being abolished.

💡 Read more about copyright taxation here

New VAT rules

As of 2025, there were several new VAT rules to comply with. The renewed VAT chain also remains applicable in 2026:

• Extension of filing and payment deadlines: You can now file and pay your periodic VAT return up to the 25th of the month following the end of the quarter.
• No more corrective declarations: It is no longer possible to correct your VAT declaration after the filing deadline. Corrections must now be included in the next declaration.
• Deadline for responding to requests for information: If FPS Finance sends you a request for information related to VAT, you must respond within 1 month.
• Proposal for a ‘substitute’ VAT return: If you file your VAT return late, you’ll receive a substitute declaration with an estimate of the amount of VAT due. You then have 1 month to correct this amount and file a correct declaration.
• Heavier fines: Fines for late declaration or non-payment of VAT have been significantly increased.
• VAT provision account: This is a new account where your VAT credit is deposited. You can request a refund or use the credit for future payments. This provision account replaces the current account.
• View and manage your finances: Via MyMinfin, you can now access all your personal VAT information in one place.

💡 Learn more about the new VAT chain

Deadlines for filing tax returns

As a self-employed person, you have until October 2026 to file your personal income tax return (exact date to follow).

💡 Discover all the important deadlines for the self-employed in Belgium

Author - Artyom Ghazaryan

Artyom is Head of Accounting at Accountable, and a chartered Accountant & Tax Specialist.

Who is Artyom ?