Key Tax Changes for Belgian Self-Employed in 2026

Published: · 6 min read · By Taxmo

Quick Answer

Belgian self-employed face four main changes in 2026: indexed income tax brackets (25% up to EUR 16,720, 40% to EUR 29,510, 45% to EUR 51,070, 50% above), social contribution bracket ceilings that move with inflation while the percentages stay unchanged (20.50% on the first bracket, declining to 14.16% above EUR 75,024.54), the continued phase-out of fossil-fuel company car deductibility (from 2026 only electric vehicles qualify for 100% deductibility), and mandatory structured B2B e-invoicing via Peppol from 1 January 2026, which makes PDF invoices sent by email non-compliant. The municipal surcharge typically adds 6-9% on top of income tax, depending on your gemeente.

  • Income tax 2026 (aanslagjaar 2027): 25% / 40% / 45% / 50%, top rate above EUR 51,070.
  • Municipal surcharge: typically 6-9% depending on your gemeente.
  • Social contributions: 20.50% first bracket, 14.16% above EUR 75,024.54; ceilings indexed.
  • Company cars: from 2026 only electric vehicles get 100% deductibility.
  • E-invoicing: Peppol mandatory for Belgian B2B from 1 January 2026.

2026 brings several updates that affect Belgian self-employed professionals: revised income tax brackets, higher social contribution thresholds, changes to company car deductibility, and the start of the mandatory B2B e-invoicing regime via Peppol.

Income tax brackets 2026 (aanslagjaar 2027)

The tax-free allowance (belastingvrije som) rises slightly with indexation. Municipal surcharge (aanvullende gemeentebelasting) typically adds 6-9% depending on your gemeente.

Social contributions (sociale bijdragen)

The minimum quarterly contribution for self-employed in main occupation continues to follow the indexation rules. The progressive percentages (20.50% on the first bracket, declining to 14.16% above EUR 75,024.54) remain unchanged in 2026 but the bracket ceilings move with inflation.

Company car deductibility

The phase-out of fossil-fuel company car deductibility continues. Hybrid cars purchased after 1 July 2023 have reduced deductibility schedules. From 2026, only electric vehicles qualify for 100% deductibility (capped at the gram-CO2 formula).

Peppol e-invoicing mandate

From 1 January 2026, structured e-invoicing via Peppol is mandatory for all B2B transactions between Belgian VAT-registered entities. PDF invoices sent by email are no longer compliant. See our Belgium e-invoicing guide.

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