📌 In short: as a self-employed person in Belgium, you can deduct your professional costs in two ways: using a flat-rate percentage or declaring your actual documented costs. Accountable helps you compare both and automatically picks the better option for you.
Instead of tracking every individual expense, you deduct a fixed percentage of your income. The rate is 30% of your gross profit, with a maximum cap each year:
Income year | Assessment year | Maximum deduction |
2025 | 2026 | €5,930 |
2026 | 2027 | €6,070 |
Once your gross profit (after social contributions) goes above €19,767 (income year 2025) or €20,233 (income year 2026), you will hit the cap and the flat-rate stops increasing.
This is the most common source of confusion. Your social contributions (and VAPZ if applicable) are always deducted separately, before the flat-rate is applied. The 30% is calculated on what is left after those deductions.
💡 Example: turnover €60,000, cost of goods €10,000, social contributions €8,000 = gross profit €42,000. Flat-rate = 30% × €42,000 = €12,600, but capped at €5,930 for 2026. So the actual deduction is €5,930. |
ℹ️ The flat-rate only reduces your income tax. It does not change the amount you pay in social contributions. Those are always calculated on your actual net income. |
With actual costs, you declare every professional expense individually with receipts and invoices. There is no cap, but you need to keep all your documents.
Actual costs are worth it when your real expenses add up to more than the flat-rate cap. This is often the case for:
Craftspeople and tradespeople who buy a lot of materials
Photographers and videographers with expensive equipment
Anyone with a large car deduction
Freelancers who rent a professional office or studio
During your income tax declaration in Accountable, the app automatically shows you both options and which gives you the better result. You can switch between them before submitting.
💡 Make sure all your expenses are entered in Accountable before starting your declaration. That way the comparison is as accurate as possible. |
Questions about which method is right for you? Our tax coaches are here to help. 😊
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 ?Thank you for your feedback!
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