\n
On 9 July 2026, the Belgian Chamber of Representatives approved the law reforming personal income tax. The law hasn’t been published in the Belgian Official Gazette yet, but the broad lines are set – and several measures even apply retroactively from 1 January 2026.<\/p>\n
\n
The common thread? Working and running a business should pay off more. There’s good news in it for you as a self-employed professional, though there are a few points to watch, especially if you work through a company.<\/p>\n
\n
Here’s the full rundown, along with a few other tax changes that were recently decided.<\/p>\n
\n
\ud83d\udca1 The key changes at a glance:<\/b><\/p>\n
\n
Mandatory advance tax payments<\/b> for sole traders and the tax surcharge that came with them, disappear from income year 2026. If you pay in advance voluntarily, you receive a bonus (bonification). The tax-free amount<\/b> rises gradually from \u20ac10,910 (2026) to \u20ac15,600 (2030), so you keep more net income each year. From 2027, a new entrepreneur deduction<\/b> applies: 10% of your profits, capped at \u20ac650 (rising to \u20ac900 by 2029). The tax allowance supplement for a first and second dependent child increases<\/b> and will be equalised by 2029. The favourable copyright tax regime reopens to software developers<\/b> from 2026. For companies<\/b>: the minimum director’s remuneration required for the reduced corporate tax rate rises to \u20ac50,000, and benefits in kind may make up no more than 20% of the pay package. Separate from this law: withholding tax on VVPRbis dividends and new liquidation reserves rises from 15% to 18% from 1 July 2026. <\/p>\n<\/li>\n<\/ul>\n<\/div>\n \n \n This is perhaps the most tangible change. Until now, you had to pay tax in advance<\/a> every quarter as a self-employed professional. If you didn’t (or paid too little), a tax surcharge was applied.<\/p>\n \n From income year 2026, that penalty disappears for sole traders and assisting spouses. You’re no longer required to pay in advance.<\/b> If you do so anyway, you’re rewarded with a bonus: a discount on your taxes. A fifth advance payment period is even being added, between 21 December and 20 February.<\/p>\n \n \u2757Note: if you’re the director of a company, the obligation to make advance payments remains in place.<\/b><\/p>\n<\/div>\n \n \n The tax-free allowance rises in stages from \u20ac10,910 in 2026 to \u20ac15,600 in 2030.<\/b> Every self-employed professional with professional income will keep a little more net each year, without having to do anything.<\/p>\n \n The tax-free allowance is the part of your income on which you pay no tax. This year it stands at \u20ac10,910. That means:<\/p>\n \n If you earn less than \u20ac10,910 in 2026, you pay no tax on it;<\/p>\n<\/li>\n If you earn more than \u20ac10,910, the tax-free allowance is applied as a kind of discount on your total tax bill. From income year 2027, you can keep part of your profits tax-free through the new entrepreneur deduction. In concrete terms, it amounts to 10% of your profits, with a maximum of \u20ac650. That cap rises to \u20ac900 by 2029.<\/p>\n \n Not a huge amount, but it’s a deduction you receive automatically, without extra paperwork. It comes on top of the tax credit for the self-employed, which was recently doubled.<\/p>\n \n Good news for self-employed developers: the favourable copyright tax regime reopens from income year 2026 to those who write computer programs.<\/b><\/p>\n \n That hadn’t been possible since 2024. Strict conditions apply, though, so get proper advice before adjusting your invoicing.<\/p>\n \n
\u200b<\/p>\n<\/li>\n
\u200b<\/p>\n<\/li>\n
\u200b<\/p>\n<\/li>\n
\u200b<\/p>\n<\/li>\n
\u200b<\/p>\n<\/li>\n1. No more mandatory advance tax payments<\/h1>\n
2. More net income through a higher tax-free allowance<\/h1>\n
The tax-free allowance: what is it again?<\/h2>\n
\n
\u200b<\/p>\n<\/li>\n<\/ul>\n3. A new entrepreneur deduction from 2027<\/h1>\n
4. Copyright income: available to developers again<\/h1>\n