Got a tax question? We’ll answer for free by email.

Bitte gib eine gültige E-Mail-Adresse ein

Ask your question

What changes in 2026

From income year 2026 (tax year 2027) onwards, the flat-rate expense deduction on copyright income is no longer available to everyone. It is reserved for holders of an Arts Work Attestation, and only for the activities covered by that attestation.

The rest of the regime stays the same: copyright income remains classified as movable income, taxed at a fixed withholding tax rate of 15 %, and capped annually (€77,220 indexed for 2026 income).

In practice

• ✅ With an attestation: you keep the 50 % / 25 % flat-rate deduction by brackets, for income linked to the activities covered.

• ❌ Without attestation, but with documented actual expenses: you can still deduct your real professional expenses incurred to produce this income, provided you can substantiate them with invoices and supporting documents.

• ❌ Without attestation and without actual expenses: the 15 % withholding tax applies on the gross amount. The effective tax rate goes from 7.5 % up to 15 % on the first bracket.

• ⚠️ Scope of the attestation: even with an attestation, the flat-rate deduction only applies to income linked to the activities actually covered by it. An attestation for a musical activity does not cover copyright income from software code.

• 📅 Which date counts? The date the copyright is paid or attributed, not the invoice issue date. An invoice issued in December 2025 but paid in January 2026 falls under the new regime.

📋 Decision table for 2026

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

Copyright is a legal right that lets creators protect their original works from unauthorised use (Article XI.165 of the Economic Law Code). It can be transferred or licensed against remuneration, provided that:

• The work is original and creative.

• It exists in a tangible form (text, image, computer code, design, etc.). An idea or concept alone does not qualify.

• There is a transfer or licence of the rights to a third party who uses, publishes or reproduces the work.

In addition, to benefit from the favourable tax regime from 2026:

• You must hold an Arts Work Attestation to use the flat-rate deduction, or be able to substantiate actual expenses.

• The transfer of rights must be documented in writing (contract, clause in general terms, signed quote).

Eligible professions

Copyright is not limited to writers and artists. The following professions may also benefit, subject to originality and tangible form of the work:

• Writers, translators

• Graphic designers, architects

• Photographers, videographers

• Software developers

2. Why invoice with copyright?

The main interest is the separate tax treatment. Copyright income is classified as movable income and taxed at a flat 15 % rate, instead of the progressive personal income tax brackets which can reach 50 % at the marginal rate.

From 2026, the advantage depends on your situation:

• With an Arts Work Attestation: the advantage remains strong thanks to the flat-rate expense deduction (7.5 % effective on the first bracket).

• Without attestation: the advantage is still real (15 % vs. potentially 45 %+ marginal IPP) but significantly reduced compared to the previous regime.

3. How to invoice copyright

3.1. Written agreement with your client

The transfer of rights and the corresponding remuneration must be documented in writing:

• A copyright transfer agreement

• A specific clause in your general terms

• A quote or offer signed by the client

Be precise about:

• Territory: Belgium, Europe, worldwide?

• Duration: one year, five years, unlimited?

• Applicable formats: print, digital, audiovisual?

3.2. Invoice breakdown

Your invoice must include two separate lines:

1. Service fees (subject to personal income tax)

2. Copyright remuneration (subject to withholding tax)

3.3. VAT rates

→ 21 % on the service portion.

For the copyright portion:

→ 0 % VAT (exemption) — under strict conditions

Copyright transfer can be VAT-exempt (Art. 44, §3, 3° of the VAT Code) if all the following conditions are met:

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

• The work is published or made accessible to the public (with or without payment).

• The work belongs to a field protected by copyright (literature, science, arts).

• The rights buyer is an operator, not just an intermediary.

→ 6 % VAT — the general rule

As a general rule, the transfer of copyright by a natural person is subject to the reduced 6 % rate (Art. 18, §1, 7° of the VAT Code – RD no. 20, Annex, Table A, Section XIX). This rate applies when:

• The VAT exemption does not apply.

• The author is a natural person.

• The work is protected by copyright.

• It is not a computer program or advertising.

→ 21 % VAT on certain transfers

• Computer programs (software, applications).

• Advertising creations (visuals, videos for marketing campaigns).

• Transfers by a company rather than a natural person.

• Services including additional work invoiced on top of the transfer of rights.

VAT summary

3.4. Flat-rate expenses — reserved for attestation holders from 2026

If you hold a valid Arts Work Attestation, you apply a flat-rate deduction by bracket:

3.4 bis. Actual expenses — open to everyone

Whether or not you hold an attestation, you can always deduct actual expenses, i.e. costs incurred to earn or preserve this movable income (Art. 22, §3 of the CIR 92). Examples:

• Amortisable creative equipment (photo gear, graphics tablet, instrument).

• Professional software (Adobe licences, production tools).

• Documentation and training directly related to creation.

• Pro-rata share of a home office used exclusively for creative work.

Conditions: you must keep invoices, proof of payment, and evidence of the professional/private split. These expenses must be proportionate to copyright income and must not double up with costs already deducted as regular professional expenses.

3.5. Withholding tax

The 15 % withholding tax is retained by your client and remitted to the tax authorities. To make your client's job easier, include on the invoice:

• The total amount including VAT

• The withholding tax amount

• The net amount due

⚠️ The withholding tax must be paid and declared (form 273S) within 15 days from the invoice issue date.

3.6. Maximum ceiling

Above this ceiling, the excess is reclassified as professional income and taxed at the progressive rate. A 4-year rolling average is also checked to verify compliance with the cap.

3.7. What this means for your client

Invoicing copyright means your client has to handle three elements:

1. Payment for your services.

2. Payment for the transfer of your copyright.

3. The withholding tax, which they retain and remit to the State (form 273S).

Your client must also file a 281.45 form once a year via Belcotax-on-web, by 28 February at the latest for the previous year's income. This form allows the tax authorities to include this income automatically in your tax declaration via Tax-on-web.

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

4. Worked examples — 2026 income

4.1. With Arts Work Attestation

Gross copyright income: €25,000

• Bracket 1: €20,590 × 50 % = €10,295 flat-rate expenses → taxable base €10,295

• Bracket 2: €4,410 × 25 % = €1,102.50 flat-rate expenses → taxable base €3,307.50

• Total taxable base: €10,295 + €3,307.50 = €13,602.50

• Withholding tax (15 %): €2,040.38

• Effective tax rate: 8.16 %

4.2. Without attestation, no actual expenses

Gross copyright income: €25,000

• No deduction: taxable base = €25,000

• Withholding tax (15 %): €3,750

• Effective tax rate: 15 %

4.3. Without attestation, but with documented actual expenses

Gross income: €25,000 — Documented actual expenses: €4,000

• Taxable base: €21,000

• Withholding tax (15 %): €3,150

• Effective tax rate: 12.6 %

5. Tax declaration

5.1. Where to fill in these details

In Box VII — INCOME FROM CAPITAL AND MOVABLE ASSETS:

• Gross income: code 1123

• Deductible expenses (flat-rate or actual): code 1124

• Withholding tax: code 1119

If you create your invoices via Accountable, these codes are pre-filled automatically when you submit your return via Tax-on-web.

5.2. Tax form 281.45

If your client pays and declares the withholding tax: form 281.45 is completed by your client, you have nothing to do.

If you handle the payment of the withholding tax and file form 273S yourself: you must file form 281.45 on behalf of your clients via Belcotax-on-web, by 28 February at the latest for the previous year's income.

6. Tax audits

The Belgian tax authorities monitor the use of copyright income closely. They may reclassify this income as professional income (taxed at the progressive rate) if:

• The work is not sufficiently original.

• The transfer conditions are not respected (no written contract, unclear transfer).

• The 30 / 70 allocation is abusive or unjustified.

• The invoked Arts Work Attestation does not cover the activity concerned.

To limit the risk: keep your transfer agreements, invoices, proof of payment, and any documentation establishing the originality and tangible form of the work.

7. Specific cases

7.1. Self-employed with other income

If you have other income sources (consulting, non-creative services), only your original creative work can be invoiced as copyright. The allocation must reflect economic reality.

7.2. Companies and copyright

Companies cannot benefit from the copyright regime as recipients. They can, however, pay copyright royalties to their natural-person directors or employees, subject to the conditions of the new regime.

7.3. 2025 invoice paid in 2026

The applicable regime is determined by the payment or attribution date, not the invoice issue date. An invoice issued in December 2025 but paid in January 2026 falls under the 2026 regime (attestation required for the flat-rate deduction).

8. Practical complexity

Managing copyright carries tax audit risk. The regulations are complex and evolving: if your situation is atypical (significant amounts, multiple activities, past reclassification), specialist support can help secure your compliance.

Note: the Arts Work Attestation is obtained free of charge and directly from the Commission of the Arts via workinginthearts.be. No paid intermediary is required for this step.

To outsource the full administrative management of your copyright income, specialist operators such as Creative Shelter can help, but their services do not replace the attestation and are not a condition for accessing the tax regime.

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 ?