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Self-employed taxes in Belgium

Self-employed contractors who live in Belgium for more than six months (183 days) of the year and are registered with their local commune are classed as Belgian residents. This means they must pay Belgian tax on their worldwide taxable income.

Taxable income is the income left after deductions for social security contributions and any relevant professional expenses.

All workers in Belgium have a personal tax-free allowance before income tax kicks in.

This is currently set at €8,860, with an extra €1,610 if you have one child, €4,150 if you have two children, and €9,290 if you have three children, and €15,030 if you have four children.

Please see below the Tax bands for income year 2020 which are applicable to net taxable income after the deduction of social security charges and professional expenses.

Belgian income tax bands - Belgian tax rate

Up to €13,250 => 25%

€13,250–€23,390 => 40%

€23,390–€40,480 => 45%

€40,480 => +50%

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