Becoming an indépendant in Belgium: BCE registration, the €25,000 VAT franchise, and social contributions
A Belgian freelancer registers in the BCE/KBO, activates VAT, and joins a social insurance fund. The small-business VAT franchise sits at €25,000, and social contributions run around 20.5% of net income — paid provisionally, then regularised.
This article is general information, not tax advice. Regulations change — verify the current rules with the official sources below before acting.
Setting up as an indépendant (zelfstandige) in Belgium has three moving parts at the start, and getting the order right saves headaches: register the business, activate VAT, and affiliate with a social insurance fund.
Registration, in order
You register in the Banque-Carrefour des Entreprises (BCE/KBO) through an accredited guichet d'entreprises, which gives you an enterprise number, then activate VAT. You must also join a caisse d'assurances sociales (social insurance fund) before you start — if you don't within 30 days, the National Fund is assigned automatically.
The €25,000 VAT franchise
Belgium's small-business franchise applies up to €25,000 of annual turnover. Under it you charge no VAT, file no periodic VAT returns, and cannot deduct input VAT — but you keep a VAT number, still invoice, and file an annual client listing by 31 March. Above the threshold you file quarterly (or monthly) returns at the standard 21%. (A rise to €30,000 was approved in 2026 but isn't yet law — treat €25,000 as current until it's enacted.)
Social contributions: provisional, then regularised
Self-employed social contributions run about 20.5% of your net professional income, paid quarterly through your fund. The catch that surprises newcomers: contributions are provisional, based on your income from three years earlier, and only regularised later once your real income is known — so a good year quietly builds a top-up bill two years on. Starters can request a reduced provisional amount for the first quarters if income will be low. Setting aside a fixed share of every invoice is the simplest defence.
Income tax
Freelancers pay the normal progressive personal income tax (25% to 50% across the bands), after deducting professional expenses and social contributions — the same brackets as employees, with communal surcharges on top.
General information about becoming an indépendant in Belgium, current as of the review date above, and not tax advice. Thresholds and rates change — confirm current figures with the FPS Finance, INASTI/RSVZ, or a qualified comptable/boekhouder.
Frequently asked questions
What is the VAT franchise threshold in Belgium?
€25,000 of annual turnover. Under the franchise (régime de la franchise) you charge no VAT, file no periodic VAT returns, and cannot deduct input VAT — but you keep a VAT number, invoice, and file an annual client listing by 31 March. A rise to €30,000 was approved in 2026 but is not yet law, so €25,000 remains current until enacted.
How much do Belgian self-employed pay in social contributions?
Around 20.5% of net professional income, paid quarterly through a social insurance fund (caisse d'assurances sociales). Contributions are provisional — based on your income from three years earlier — and then regularised once your actual income is known, so you either top up or get a refund. Starters can request a reduced provisional amount for the first quarters if income is expected to be low.