Tax reform 2026: what changes for the self-employed in Belgium

Key takeaways

• The 2026 PIT brackets are organised in four bands, from 25% to 50%, with a tax-free allowance raised to 11,180 euros for 2026 income.
• The NISSE contributions of a main self-employed person amount to 20.50% on net income up to 75,024.54 euros, with a minimum quarterly contribution of 890.42 euros.
• Advance payments remain mandatory for the self-employed established for more than three years: the surcharge is 4.50% for tax year 2027, with four deadlines in 2026.
• The 10% tax on capital gains from financial assets has been in force since 1 January 2026, with an annual exemption of 10,000 euros per natural person.
• The PLCI should open to secondary self-employed and its rate rise from 8.17% to 8.50%, but these measures still await their publication in the Moniteur belge.

The 2026 tax reform for the self-employed in Belgium is read on two levels. On one side, figures already applicable: indexed PIT brackets, updated NISSE contributions, a new capital-gains tax. On the other, a vast legislative undertaking that the Arizona government has set in motion, whose centrepiece, the reform of the Personal Income Tax Code, is still going through parliamentary adoption. This article clearly distinguishes what is in force from what is in preparation, so that you can make your decisions on solid foundations.

The 2026 PIT brackets: four bands and a higher tax-free allowance

For 2026 income (assessment year 2027), the personal income tax rates remain organised in four progressive bands, confirmed by the FPS Finance. These rates apply to net taxable income, after deduction of professional costs and the tax-free allowance.

The tax-free allowance rises to 11,180 euros for 2026 income, against 10,910 euros for 2025 income. The third band, at 45%, sits between 29,510 and 51,070 euros. A self-employed person whose net taxable income exceeds 51,070 euros bears a 50% marginal rate on each additional euro.

The Arizona government announced an objective of gradually increasing the tax-free allowance up to 15,300 euros by 2029. This trajectory is written into the draft reform of the PIT Code, which does not yet have the force of law and cannot yet be taken into account in the tax return.

NISSE contributions 2026: two rates on net income

Social contributions are calculated on the net professional income of the contribution year, with a subsequent adjustment once the definitive income is communicated by the tax authorities. For 2026, the amounts are indexed on the basis of a revaluation coefficient of 1.07236269, applied to the 2023 reference income.

For a main self-employed person, two rates apply successively:

• 20.50% on the bracket of net income up to 75,024.54 euros
• 14.16% on the bracket between 75,024.54 euros and 110,562.42 euros
• Above 110,562.42 euros: capping, no additional contribution

The minimum quarterly contribution is 890.42 euros, calculated on a base of 17,374.08 euros. It applies even when the year's income is below this threshold. If your 2026 income is set to be markedly lower than the 2023 reference income, you can ask your social insurance fund to reduce your provisional contributions, to avoid an excessive advance adjusted afterwards.

Secondary self-employed people benefit from a separate contribution regime according to their income level. To know your exact obligations according to your situation, consult NISSE or your social insurance fund.

Advance payments 2026: deadlines, surcharge and start-up exception

The self-employed who have been operating for more than three years are required to make advance tax payments to avoid a surcharge at enrolment. For 2026 income (tax year 2027), the surcharge for insufficient payments is set at 4.50%, calculated on 106% of the tax due on professional income. The four deadlines are:

• 10 April 2026 (AP1): 3% credit
• 10 July 2026 (AP2): 2.50% credit
• 12 October 2026 (AP3): 2% credit
• 21 December 2026 (AP4): 1.50% credit

The earlier the payments are made in the year, the higher the associated credit. It is deducted from the final tax due.

The draft reform of the PIT Code provides for the total abolition of this surcharge for all self-employed people without a company, and the introduction of a fifth optional payment window between December and February. The measure is announced by the government but does not yet have the force of law: the 4.50% surcharge applies fully in 2026 for the self-employed established for more than three years.

The PLCI extended to secondary self-employed: a measure approved but not yet published

The free supplementary pension for the self-employed (PLCI) is the main retirement-savings instrument in the self-employed track. The contributions paid are tax-deductible as professional expenses.

The Council of Ministers approved on 24 April 2026 two important changes to the PLCI:

1. The opening of the PLCI to secondary self-employed people whose contributable professional income reaches at least 1,922.16 euros per year (2026 threshold). Until now, only main self-employed people had full access to it.
2. The increase of the maximum contribution rate: from 8.17% to 8.50% for the classic PLCI, and from 9.40% to 9.78% for the social PLCI.

Capital-gains tax and VVPRbis: two changes confirmed for 2026

Two measures directly affecting the self-employed who hold financial assets or own a company entered into force in 2026.

The 10% tax on capital gains has been applicable since 1 January 2026 to all natural persons, including the self-employed. It hits gains from the disposal of financial assets: shares, bonds, ETFs, options, cryptocurrencies and derivatives. An annual exemption of 10,000 euros per person applies (years without realised gains allow a partial carry-forward of 1,000 euros per year, up to a maximum cumulative 15,000 euros). Losses realised in the year are deductible from gains, with no carry-forward possible. Capital gains on assets held before 31 December 2025 are exempt as historical gains, on the basis of their value at the reference date.

For a self-employed person who holds at least 20% of the rights in their own company, a separate regime applies on disposal: the first gains are exempt up to one million euros over five years, and beyond, a specific progressive scale applies. For the comparative corporate income tax, our article on the corporate income tax in Belgium details the rates and conditions applicable to your SRL.

The withholding tax on VVPRbis dividends rose from 15% to 18% for dividends distributed from 1 July 2026. Dividends distributed before this date still benefit from the 15% rate. This change concerns the self-employed who remunerate themselves via an SRL using the VVPRbis mechanism. For liquidation reserves constituted since the end of 2025, the rate applicable at distribution (after the three-year waiting period) will also rise to 9.80%, bringing the total effective rate to around 18%.

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The calendar of the Arizona reform: from 2025 to 2029

The tax reform carried by the Arizona government unfolds over several years. Here are the main milestones, with a clear distinction between what is secured and what is planned.

1. 1

   29 July 2025

   In force

   The first programme law of the Arizona government is published in the Moniteur belge. It contains notably the deduction for digital investment raised to 20% for SMEs and self-employed from 2025, and the reduction of the waiting period for liquidation reserves from 5 to 3 years.

2. 2

   1 January 2026

   In force

   Entry into force of the 10% tax on capital gains from financial assets for all natural persons, with an annual exemption of 10,000 euros. Indexed PIT brackets (tax-free allowance: 11,180 euros). Extension to two quarters of the NISSE contribution exemption for self-employed women on maternity leave.

3. 3

   1 July 2026

   Partly in force

   VVPRbis withholding tax raised from 15% to 18% for dividends distributed from this date. Extension of self-employed women's maternity leave to 15 weeks (against 12 previously). Council of Ministers approval of the PLCI extension to secondary self-employed and the new 8.50% rate.

4. 4

   Around 2027

   Planned

   Planned entry into force of the deduction for entrepreneurs (about 10% of profits, indexed ceiling, per the draft law being adopted). New pension bonus-and-malus system applicable to the self-employed (law of 28 May 2026, published on 1 June 2026 in the Moniteur belge).

5. 5

   2029 objective

   Objective

   Government target for the maturity of the PIT reform: tax-free allowance raised to 15,300 euros, deduction for entrepreneurs at its maximum amount, total abolition of the surcharge for insufficient advance payments. These objectives depend on the definitive adoption of the legislative texts.

The deduction for digital investment at 20% is one of the measures already applicable since 2025. It allows a self-employed person or an SME to amortise purchases of software and digital equipment faster. For software subscriptions linked to mandatory electronic invoicing, an increased deduction of 120% applies between 2024 and 2027.

Concrete tax actions for the self-employed in 2026

Faced with these changes, several decisions can be taken now, without waiting for the definitive adoption of the PIT reform.

Tax priorities for the Belgian self-employed in 2026

• Plan your remaining advance payments

  If you have been operating for more than three years, the 12 October and 21 December 2026 deadlines remain available to reduce your 4.50% surcharge. Each payment made before the deadline generates a deductible credit.

• Adjust your provisional NISSE contributions

  If your 2026 income is set to be markedly lower than the 2023 reference income, contact your social insurance fund to request a reduction and avoid an excessive advance.

• Check your situation regarding the capital-gains tax

  If you disposed of financial assets in 2026, you must declare net capital gains above 10,000 euros. Check whether you opted for the withholding at source (opt-in) or whether you must declare them yourself in your PIT.

• Assess your current PLCI

  The 8.17% rate is applicable now. Calculate with your fund or your insurer the deductible amount in 2026. If you are secondary self-employed, anticipate the upcoming opening of the PLCI to your profile, upon publication in the Moniteur belge.

• Inventory your digital investments for the year

  The deduction for digital investment at 20% is in force. Professional software, electronic-invoicing tools, IT equipment: keep the invoices to include them in your tax return.

For VAT and its interactions with your tax situation, our guide on VAT for the self-employed in Belgium takes stock of the exemption thresholds and the applicable schemes. If you are considering setting up a company, the accounting obligations of an SRL give an overview of what that entails day to day.

Going further

• Corporate income tax in Belgium: rate and calculation: to compare the PIT burden as a natural person with corporate tax in an SRL.
• Secondary self-employed in Belgium: status and contributions: the rules specific to secondary self-employed, including the PLCI changes.
• FPS Finance: advance payments for the self-employed: the official calendar and the 2026 payment instructions.