Everything you need to know about copyright in Belgium

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What changes in 2026?

The tax regime for copyright income changes from the 2026 income year (2027 tax year). Key changes include:

• ❌ Flat-rate deductions are abolished: the automatic 50% and 25% deductions will no longer apply.

• ✅ Only actual expenses will be deductible: you must justify all expenses to reduce tax on copyright income.

• 📈 Higher effective tax: the first income brackets will be taxed at 15% instead of 7.5% or 11.25%.

• 🔁 IT consultants may re-enter the regime, under specific conditions.

🚨 Important: The 2025 rules still apply for the 2025 income year (tax declared in 2026). Both sets of rules are explained below.

📋 Summary

• A 15% tax rate without social contributions for certain creative works (code, design, writing...).

• The work must be creative, original, and concretely expressed to qualify for copyright protection.

• Until 2025, flat-rate deductions (50% / 25%) reduce the effective tax to 7.5%.

• From 2026, these deductions are abolished: only real expenses can reduce your tax.

• The regime is subject to:

  • an annual ceiling,

  • a 30% limit of total income,

  • a 4-year average that must not be exceeded.

• A written contract is required, with clear valuation and actual exploitation of the work.

🔔 We will keep you informed of any regulatory changes regarding copyright income. If your client is responsible for paying the withholding tax on your copyright income, we recommend following the method outlined in this article.

1. What are copyrights, and who can benefit from them?

Copyrights are a legal right that allows creators to protect their original works from unauthorized use. Initially reserved for literary and artistic works (Article XI.165 of the economic law Code), they now apply to many professions and creations, provided that:

• The work is original and creative.

• It exists in a tangible form (text, image, computer code, design, etc.).

• There is a transfer or licensing of the rights to a third party who uses the work.

However, this does not mean that you can sell your copyrights for all your works without conditions. There are specific requirements:

• You must have a Work of the arts certificate, or otherwise, the transfer and conditions of your rights must be documented in writing.

• The copyright buyer must use, publish, and/or reproduce your creation.

• The work must exist in a tangible form, a concept, or idea alone does not qualify.

Eligible professions

Copyrights are not limited to writers and artists. The following professions may also benefit from them:

• Writers, translators

• Graphic designers, architects

• Photographers, videographers

• Software developers

2. Why invoice with copyright ?

💡 The main advantage of receiving compensation through copyright is its favorable tax treatment. This type of income is considered movable income and benefits from a lower tax rate compared to standard professional income.

3. How to invoice copyright?

3.1. Written agreement with your client

To invoice copyright, it is essential to specify the transfer of rights and their remuneration in a written document, such as:

• A copyright transfer agreement

• A specific clause in your general terms and conditions

• A quote or offer signed by the client

Be precise about the following details:

• Territory: Belgium, Europe, worldwide?

• Duration: One year, five years, unlimited?

• Applicable formats: Print, digital, audiovisual?

3.2. Invoice breakdown

Your invoice should include two separate lines:

• Service fees (subject to personal income tax)

• Copyright (subject to withholding tax)

3.3. VAT rates

→ 21% VAT applies to service fees.

Regarding the copyright royalties portion of the invoice:

→ 0% VAT (VAT Exemption) – under strict conditions

The transfer of copyright can be exempt from VAT (0%) if it meets the exemption conditions outlined in Article 44, §3, 3° of the VAT Code.

To qualify for this exemption, all the following conditions must be met:

• A publishing contract must be established between a natural person (the author) and a publisher, producer, or operator of the work.

• The work must be published or made accessible to the public, whether for payment or not.

• The work must belong to a field protected by copyright, such as literature, science, or the arts.

• The buyer of the rights must be an operator, not just an intermediary, they must publish or exploit the author's work.

→ 6% VAT: The General Principle

As a general rule, the transfer of copyright by a natural person is subject to a reduced VAT rate of 6% (Article 18, §1, 7° of the Belgian VAT Code – Royal Decree No. 20, Annex, Table A, Section XIX).

This rate applies when:

• The VAT exemption does not apply.

• The author is a natural person (not a company).

• The work is protected by copyright.

• It is not computer software or advertising.

→ 21% VAT on certain services

Certain types of copyright transfers are subject to the standard VAT rate of 21%. This includes, but is not limited to:

• Computer programs (software, applications, etc.)

• Advertising creations (for example, a visual or video created for a marketing campaign)

• Copyright transfers made by a company (rather than a natural person)

• Services that include additional services (if, in addition to the transfer of rights, a service such as creation, graphic design, or development is invoiced)

Summary of VAT rates applicable to independents

3.4. Flat-rate expenses

You apply a flat-rate deduction of expenses based on a defined percentage for each income bracket.

3.5 Withholding tax

Copyright are among the least taxed types of income under tax legislation. Classified as movable income, they are taxed separately at a fixed rate of 15%, thus avoiding the progressive tax rates for professional income.

The withholding tax, set at 15%, is directly withheld and remitted to the state by the client.

To simplify the process for your client, include the following on your invoice:

• Total amount including VAT

• Withholding tax amount

• Net amount to be paid

⚠️ The withholding tax must be paid and declared within 15 days from the invoice issuance date.

3.6 Maximum ceiling

3.7 What is the impact for your clients?

Invoicing copyright provides a tax advantage for you, but it comes with obligations for your client. Specifically, they must withhold and remit the withholding tax on your copyright.

In practice, your client must pay three elements:

1. Payment for your services

2. Payment related to the transfer of your copyright royalties

3. The withholding tax that they remit to the state

In addition to payment, your client must declare this withholding tax, which allows the tax authorities to automatically include this income in your tax declaration via Tax-on-web. If they fail to do so, you will be responsible for paying the withholding tax.

Since 2013, income from copyright royalties must always be reported in your tax declaration, even if your client has paid the withholding tax.

4. How to declare your copyright in your accounting?

Since copyright benefit from a favorable tax regime, they are subject to controls. Make sure to:

• Keep all your contracts and proof of transfer.

• Issue accurate invoices with a distinction between services and copyright royalties.

• Ensure that your clients pay the withholding tax within 15 days.

5. Tax Declaration of Copyright Royalties

Copyright must be declared in your income tax declaration.

5.1. Reminder: annual ceiling andlLump-sum expenses

You can invoice up to €75,360 in copyright royalties per year (income 2025).

Deduction of expenses (either lump-sum or actual):

• 50% on the first portion of €0 − €20,100

• 25% on the portion €20,100 − €40,190

• 0% beyond €40,190

5.2. Example of calculation

If you receive €25,000 in copyright royalties:

• €20,100: 50% deduction → remaining €10,050

• €4,900: 25% deduction → remaining €3,675

• Total taxable amount: €10,050 + €3,675 = €13,725, subject to a 15% withholding tax of €2,058.75

5.3. Summary of tax rates

Starting from the income year 2025, the first portion of income from copyright royalties, up to €20,100, can benefit from a 50% lump-sum deduction. This reduction lowers the effective tax rate on investment income from 15% to 7.5%.

The next portion, covering income up to €40,190, benefits from a 25% deduction. Therefore, the withholding tax is also reduced for this portion, bringing the effective tax rate to 11.25%.

Finally, for copyright royalty income exceeding €40,190 and up to €75,360, no lump-sum deduction is applied. These earnings are subject to the full 15% tax rate.

5.4. Where to fill in these details in your tax return?

In Grid VII - INCOME FROM CAPITAL AND MOVEABLE ASSETS:

• Gross income (here 25,000): code 1123

• Deductible expenses (here 10,050 + 1,225): code 1124

• Withholding tax (here 2,058.75): code 1119

5.5 Tax Form 281.45

→ If your client pays and declares the withholding tax:
This declaration is completed by your clients, and you have nothing to do.

→ If you handle the payment of the withholding tax and submit form 273S on behalf of your clients:

6. Watch out for tax audits

The Belgian tax authorities closely monitor the use of copyright royalties. They may reclassify such income as professional income if :

• The work is not sufficiently original.

• The transfer conditions are not respected.

• The breakdown on the invoices is abusive.

7. Specific cases

7.1. Self-employed with other income

If you have other sources of income (consulting, services), only your creative works can be invoiced as copyright.

7.2. Companies and copyright

Companies cannot benefit from this regime, but they can pay copyright fees to their directors or employees, under certain conditions.

8. Risks of audits and practical complexity

Author - Valesca Wilms

As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.

Who is Valesca ?