Are you an enterprising student looking to start your own business? If so, the self-employed student statute might be just the thing for you. Let’s take a look at the content of the statute and what you need to bear in mind.
Who is eligible for the self-employed student statute?
To qualify for the self-employed student statute, you must be aged between 18 and 25 and enrolled at a recognised educational institution. You must also register as a self-employed person in your main occupation. Yes, you read that correctly: main occupation. But don’t worry, the conditions are more favourable than for ‘ordinary’ self-employed people.
The reason you are classified as a ‘self-employed person in a main occupation’ is that you do not have a salaried job alongside your self-employed activity. However, you also benefit from the special ‘self-employed student’ statute.
How do you keep track of your accounts as a self-employed student?
As a self-employed person, you must keep a precise record of all your income and expenses. This is important for calculating your social security contributions and your personal income tax. Fortunately, there are handy tools such as Dexxter that can help you with this. This makes it easy to keep track of your finances and avoid any surprises later on.
How much can you earn as a self-employed student?
This is an important question, as your income affects various matters.
Firstly, there is the issue of remaining a dependent of your parents. For the 2027 tax year (2026 income year), your net taxable income must remain below a certain threshold to remain a dependent of your parents. This maximum amount is €12,300 net taxable income.
If you earn more than this limit, it could affect your parents’ taxes and possibly your own as well.
Verdien je meer dan deze grens, dan kan dat gevolgen hebben voor de belastingen van je ouders en mogelijk ook voor jezelf.
Why is being a dependant important for your parents?
If you are a dependant of your parents, their tax-free allowance increases. This means they pay 0% taxes on this portion.
In addition, there is the Growth Package (formerly known as child benefit) to take into account. As long as you pay social security contributions as a self-employed student, you may work without restriction. As soon as you leave this status and switch to self-employment as your main occupation, you are no longer entitled to the Groeipakket. This means that your net taxable income must not exceed €17,374.08.
What about social security contributions for self-employed students?
Good news: as a self-employed student, you pay (IY 2027) lower social security contributions than regular self-employed people.
- If you earn less than €8,687.03 in net taxable income, you are exempted from social security contributions.
- If you earn between €8,687.03 and €17,374.08 in net taxable income, you pay a reduced contribution of 20.50% on the portion of your income above the lower threshold.
- Only from €17,374.08 or more do you pay social security contributions under the same rules as a self-employed person in their main occupation (minimum contribution as standard for self-employed persons).
You are required to join a social insurance fund. In 2026, as a starter, you will pay a provisional minimum contribution of approximately €101.51 per quarter. This will be reviewed after 3 years based on your actual income.
A summary
So many figures! Time to summarise it all.
Net taxable income What changes from this income level?
Over €8,687.03 Not exempted from social security contributions
Over €12,300 No longer considered a dependent of your parents
Over €17,374.08 You are not entitled to the growth package and social security contributions are to be paid as a self-employed person in your main occupation.
Tips for self-employed students starting out
Keep your records up to date from day one. Use tools such as Dexxter to stay on top of things and pay close attention to your income thresholds regarding taxes, social security contributions and the Growth Package. It may be wise to set some money aside for unexpected costs or taxes. If in doubt, you can always seek advice from an accountant or tax specialist.
By being fully aware of these rules, you can run your business smartly as a self-employed student without running into trouble. With the right preparation and attention to detail, you can embark on your entrepreneurial adventure with confidence. Good luck with your business!
