Becoming self-employed in Belgium: the 2026 guide

Being self-employed as a sole trader means carrying out a professional activity in your own name, without an employment contract. It is the simplest way to start: no notary, no capital. On the other hand, your private assets and those of the business are not separated.

1. Steps to get started

1. Open a business bank account. It makes bookkeeping easier and separates your private spending from your business.
2. Register with the Crossroads Bank for Enterprises (CBE) through an approved business counter. You receive your company number.
3. Activate your VAT number with the FPS Finance, or apply for the small business scheme if your turnover does not exceed €25,000 a year.
4. Join a social insurance fund no later than the day you start your activity.
5. Inform your health insurance fund of your change of status.
6. Check access to your profession. In Wallonia, proof of basic business management knowledge is no longer required since 1 October 2025. Some professions remain regulated (for example in construction or the liberal professions).

We can take care of these steps for you.

2. Social contributions in 2026

Social contributions fund your pension, healthcare, family allowances and sickness benefits. They are paid every quarter to your social insurance fund and are fully tax-deductible.

The fund's management fees, generally 3 to 4%, are added to these amounts. At the start you pay provisional contributions. They are recalculated about two years later on your actual income: set money aside if your business takes off, to avoid a nasty surprise at the adjustment.

3. Personal income tax

Your profit (income minus costs and social contributions) is added to your other income and taxed under personal income tax, at progressive rates:

A first part of your income is tax-free: the tax-free allowance, set at €11,180 for 2026 income and due to increase in the coming years. The municipal surcharge is added to the calculated tax.

As a self-employed person, you can make advance tax payments during the year to avoid a tax increase. The tax reform voted in 2026 changes this system: we tell you each year what applies to your situation.

4. Deductible business expenses

Any expense incurred to earn or keep your business income can in principle be deducted, provided it is supported by evidence. A few examples:

Some costs have specific rules: cars (deductibility depending on CO₂ emissions and purchase date), restaurants (only partly deductible) or mixed private and business expenses. Large investments are depreciated over several years.

Details of the percentages (restaurant 69%, receptions 50%, gifts…) and non-deductible VAT: read our DNA and VAT article.

5. Accounting and VAT

As a sole trader, you can in principle keep simplified accounts (receipts, purchases and sales journals) as long as your turnover does not exceed €500,000 excluding VAT. You must keep all your invoices and supporting documents.

For VAT, you file returns every month or quarter, and your invoices to businesses must be electronic via Peppol since 2026. Read our VAT article · Free Peppol with Odoo

6. Self-employed as a side activity

You can start a self-employed activity alongside a salaried job (generally at least half-time). It is a good way to test a project. Social contributions are reduced:

• No contribution if your annual net income does not exceed €1,922.16 (2026).
• Above that, 20.5% of net income, with a minimum of €98.51 per quarter.
• Your social protection remains that of your salaried job.

7. When to switch to a company?

As your profit grows, the personal income tax rate quickly climbs to 50%. In a company, profit is taxed at 20% or 25%, and you can combine salary and dividends. A company also protects your private assets. In return, it costs more to set up and run.

General information, 2026 figures from published scales (INASTI, FPS Finance). It does not replace advice tailored to your situation.