Tax changes for the self-employed in 2025

Just as every new year brings good intentions, every new year brings some changes for the self-employed in Belgium. Want to know what’s new? Here are the main changes in 2025 in terms of tax!

Tax bracket indexation

Do you have the status of natural person (i.e. a sole trader)? If so, your income is subject to personal income tax. Are you the director of a company? In this case too, the salary you pay yourself is taxed under the personal income tax regime.

Here are the new tax brackets for the 2025 income year (2026 tax year).

Advance payments for 2025 income tax

Although it’s not mandatory to make advance tax payments, it’s highly recommended. Because if you don't, you’ll be subject to an increase in the amount you have to pay. Put simply: without advance payments, you’ll end up paying 6.75% more in tax in the end.

⚠️ Have you been self-employed for less than 3 years? If that’s the case, this tax increase doesn’t impact you, even if you choose not to make advance payments.

If you make your advance payments before the deadlines mentioned below, you get a tax 'bonus' that effectively neutralises the increase, reducing it from 6.75% to 0%.

💡 Read more about advance payments here

Social contributions in 2025

You pay a maximum of 20.5% of your net taxable income in social security contributions. The exact amount depends on your income, your professional status, and the admin fees charged by your social security fund.

Self-employed in a secondary occupation

• If your net taxable income is more than €1,881.76, you pay 20.5% of your net taxable income in social security contributions, like someone who is self-employed in a main occupation.
• If your net taxable income is less than €1,881.76, you don’t pay social security contributions.
• In 2025, the minimum contribution for someone who is self-employed in a secondary occupation is €96.44 and the maximum contribution is €4,995.78.

Self-employed in a main occupation

• When you’re self-employed as your main activity, you pay 20.5% of your net taxable income in social security contributions. Is your income more than €73,447.52 but less than €108,238.40? In this case, you pay 14.16% in social security contributions on this portion.
• In 2025, the minimum contribution is €871.71 per quarter and the maximum contribution is €4,995.78.

💡 Read more here about social security contributions

Copyright in 2025

Do your invoices include compensation for copyright? From 2025, these ‘mixed invoices’ can include a maximum of 30% of copyright and therefore a minimum of 70% professional income.

💡 Read more about copyright taxation here

Changes to investment deductions

From 2025, the rules related to investment deductions have been reformed in depth. Here are the main changes:

• Basic deduction for small businesses: As a small business, you can now apply a basic deduction of 10% on investments. Certain digital investments are deductible up to 20%.
• ‘Thematic’ deduction: For certain investments, the investment deduction is now 40% for small companies and 30% for large companies. This is the case for investments in the areas of energy, climate and the environment, and for digital investments related to these three areas.
• Ending of certain deductions: The new thematic investment deductions replace certain deductions. For example, the increased tax deduction of 120% for investments in bike parking and company bikes no longer applies.

New VAT rules

As of 2025, there are several new VAT rules to comply with. Here are the main changes related to the new VAT chain:

• Extension of filing and payment deadlines: You can now file and pay your periodic VAT return up to the 25th of the month following the end of the quarter.
• No more corrective declarations: It is no longer possible to correct your VAT declaration after the filing deadline. Corrections must now be included in the next declaration.
• Deadline for responding to requests for information: If FPS Finance sends you a request for information related to VAT, you must respond within 1 month.
• Proposal for a ‘substitute’ VAT return: If you file your VAT return late, you’ll receive a substitute declaration with an estimate of the amount of VAT due. You then have 1 month to correct this amount and file a correct declaration.
• Heavier fines: Fines for late declaration or non-payment of VAT have been significantly increased.
• VAT provision account: This is a new account where your VAT credit is deposited. You can request a refund or use the credit for future payments. This provision account replaces the current account.
• View and manage your finances: Via MyMinfin, you can now access all your personal VAT information in one place.

💡 Learn more about the new VAT chain

VAT exemption for small businesses: new European rules

Small businesses can now benefit from a VAT exemption in several EU Member States.

This new regulation means that a small Belgian company can carry out activities in other EU countries without having to file a VAT return there.

The annual turnover threshold to benefit from this exemption is €25,000 in Belgium. Total annual turnover within the EU must not exceed €100,000.

⚠️ Be warned: To benefit from this scheme, you must inform Intervat in Belgium. In addition, you’ll have to submit a quarterly declaration of your turnover.

Deadlines for filing tax returns

As a self-employed person, you have until October 2025 to file your personal income tax return (exact date to follow).

💡 Discover all the important deadlines for the self-employed in Belgium

Electronic invoicing

From 1 January 2026, electronic invoicing will become mandatory. As of his date, your invoices must be sent in a structured electronic format, such as XML, via the Peppol network.

Did you know that you can already register on the Peppol network to send and receive electronic invoices for free with Accountable? Just what you need to be ready for 2026!

Try Accountable now!

Author - Artyom Ghazaryan

Artyom is Head of Accounting at Accountable, and a chartered Accountant & Tax Specialist.

Who is Artyom ?