{"id":93801,"date":"2026-08-25T09:50:00","date_gmt":"2026-08-25T07:50:00","guid":{"rendered":"https:\/\/dexxter.be\/self-employed-student-the-5-most-important-tax-figures-in-2024\/"},"modified":"2026-09-08T17:05:45","modified_gmt":"2026-09-08T15:05:45","slug":"self-employed-student-5-most-important-tax-figures","status":"publish","type":"post","link":"https:\/\/dexxter.be\/en\/blog\/self-employed-student-5-most-important-tax-figures\/","title":{"rendered":"Self-employed student: the 5 most important tax figures in 2026"},"content":{"rendered":"\n

Student life can be an exciting time, full of new experiences and challenges. For some, one of those challenges is starting a business as a self-employed student. Whether you give tutoring, work as a photographer or run an online shop, understanding the tax side of working for yourself is what keeps you from a nasty surprise at the end of the year<\/strong>. Here are the 5 most important tax figures every self-employed student should know (figures for the 2026 income year)<\/em>.<\/p>\n\n\n\n

    \n
  1. Being a dependant of your parents<\/li>\n\n\n\n
  2. Social security contributions<\/li>\n\n\n\n
  3. Personal income tax<\/li>\n\n\n\n
  4. VAT<\/li>\n\n\n\n
  5. Child benefit or the Growth Package<\/li>\n<\/ol>\n\n\n\n

    Figure 1\ufe0f\u20e3: when am I no longer a dependant of my parents as a self-employed student?<\/h2>\n\n\n\n

    As a self-employed student you can stay a dependant of your parents under certain conditions. To remain a dependant for tax purposes, your total net means of subsistence must not exceed \u20ac12,300<\/strong>.<\/p>\n\n\n\n

    Wondering what that is in gross terms? Converting gross means of subsistence into net means of subsistence is not straightforward, so it helps to work through it step by step rather than guess. Good to know as well: the first \u20ac7,010 of gross pay from student work does not count towards those means of subsistence at all.<\/p>\n\n\n\n

    Are your parents self-employed too, and do you work for their business? Then you may not be a dependant at all:<\/p>\n\n\n\n

      \n
    • A parent has a company:<\/strong> as a general rule, if your remuneration is less than \u20ac2,000 you stay a dependant of your parents. If it is higher than \u20ac2,000, you stay a dependant as long as that remuneration is no more than half of your total income.<\/li>\n\n\n\n
    • A parent has a sole proprietorship:<\/strong> as soon as your parent books your pay as a business cost, you stop being a dependant.<\/li>\n<\/ul>\n\n\n\n

      What happens if I am no longer a dependant of my parents?<\/h3>\n\n\n\n

      When your parents have dependent children, their tax-free allowance goes up<\/strong>, which means they pay less tax. The table below shows how much that allowance rises and what it means for their tax bill.<\/p>\n\n\n\n

      <\/th>Increase in the tax-free allowance<\/strong><\/th>How much more tax if one child is no longer a dependant?<\/strong> (25%)<\/th><\/tr><\/thead>
      for 1 dependent child<\/td>\u20ac2,030<\/td>\u20ac507.50<\/td><\/tr>
      for 2 dependent children<\/td>\u20ac5,230<\/td>\u20ac1,307.50<\/td><\/tr>
      for 3 dependent children<\/td>\u20ac11,720<\/td>\u20ac2,930<\/td><\/tr>
      for 4 dependent children<\/td>\u20ac18,970<\/td>\u20ac4,742.50<\/td><\/tr>
      Supplement per child beyond 4 dependent children<\/td>\u20ac7,240<\/td>\u20ac1,810<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

      An example<\/strong>: Pieter and Sam have one child who is no longer a dependant, so their tax-free allowance is no longer increased by \u20ac2,030. They therefore pay 25% tax on that amount after all, which comes to \u20ac507.50.<\/p>\n\n\n\n

      Figure 2\ufe0f\u20e3: how much social security do I pay as a self-employed student?<\/h2>\n\n\n\n

      As a self-employed student you have to join a social insurance fund and pay social security contributions. What you pay depends on your net taxable income. Your net taxable income is turnover minus costs minus social security contributions.<\/strong> For income earned in 2026, these are the income limits:<\/p>\n\n\n\n

      Net taxable annual income<\/th>Final social security contribution<\/th><\/tr><\/thead>
      Less than \u20ac8,687.04<\/td>Exempt from contributions<\/td><\/tr>
      Between \u20ac8,687.04 and \u20ac17,374.08<\/td>Contributions of 20.50%, on the profit above \u20ac8,687.04 only<\/td><\/tr>
      \u20ac17,374.08 or more<\/td>A minimum of \u20ac890.42 per quarter, the same contribution as a self-employed person in a main occupation (20.50%)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

      Those amounts are the contributions themselves, so the administration fee of your social insurance fund still comes on top, usually 3 to 4 percent.<\/p>\n\n\n\n

      In your first three years you pay a flat-rate provisional minimum contribution of \u20ac98.51 per quarter. From the fourth year onwards, your provisional contribution is calculated on your income from three years earlier.<\/p>\n\n\n\n

      Unless you expect your net taxable income to stay below \u20ac8,687.04 over the year, because then you can ask your social insurance fund for an exemption from social security contributions<\/strong> straight away.<\/p>\n\n\n\n

      Once your actual income is known, your final contribution is calculated. Passing on that actual income happens automatically through your annual personal income tax return, since you file it with the tax authorities and your social insurance fund then gets access to those figures.<\/p>\n\n\n\n

      Just like any other self-employed person, you can have your provisional contributions increased or reduced if that suits your situation better.<\/p>\n\n\n\n

      Watch out:<\/strong> if you start halfway through the year, the \u20ac8,687.04 has to be recalculated for the number of quarters you are actually active. Per active quarter you may have \u20ac2,171.76 of net taxable income and still be exempt from social security contributions.<\/p>\n\n\n\n

      Start in the third quarter, for instance, and you are active for 2 quarters of the year, so you are only exempt if your taxable income stays below \u20ac4,343.52.<\/p>\n\n\n\n

      Figure 3\ufe0f\u20e3: how much personal income tax do I pay as a self-employed student?<\/h2>\n\n\n\n

      As a self-employed student you also have to pay personal income tax on the income from your self-employed activity<\/strong>. The rates and brackets depend on your total income, and the brackets are indexed every year. For the 2026 income year, the Belgian tax brackets look like this:<\/p>\n\n\n\n

      Income bracket<\/strong> (assessment year 2027, income 2026)<\/th>Tax rate<\/strong><\/th><\/tr><\/thead>
      \u20ac0 – \u20ac11,550 (tax-free allowance)<\/td>0%<\/td><\/tr>
      \u20ac11,550 – \u20ac16,720<\/td>25%<\/td><\/tr>
      \u20ac16,720 – \u20ac29,510<\/td>40%<\/td><\/tr>
      \u20ac29,510 – \u20ac51,070<\/td>45%<\/td><\/tr>
      \u20ac51,070 and above<\/td>50%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

      So being a self-employed student really does pay off.<\/strong> Up to \u20ac11,550 you owe no personal income tax at all, while people who are self-employed as a secondary occupation are most likely already in the 40% to 50% range through their main job.<\/p>\n\n\n\n

      To avoid fines, keep accurate records of your income and expenses so that you file correctly and calculate your personal income tax properly. Using online accounting software makes that a lot easier.<\/p>\n\n\n\n

      An example: how much personal income tax do I pay?<\/h3>\n\n\n\n

      Nina is a photographer and a self-employed student, and this year she turned over \u20ac18,000<\/strong>, a decent amount. She was also able to book \u20ac2,000<\/strong> in business costs: her camera, her desk and her photo software. That leaves \u20ac16,000. Because that is above the \u20ac8,687.04 limit for social security contributions, she pays \u20ac1,499.16<\/strong> in contributions, which is 20.50% of (16,000 – 8,687.04).<\/p>\n\n\n\n

      Now Nina knows her net taxable income. On top of that she earned \u20ac1,000<\/strong> in a sandwich bar as a student worker, which brings her total income to \u20ac15,500.84<\/strong>. She still has to deduct personal income tax from that, and she can work it out like this:<\/p>\n\n\n\n

        \n
      • On the first bracket of \u20ac11,550 she pays no tax.<\/li>\n\n\n\n
      • On the part between \u20ac11,550 and \u20ac16,720 she pays 25% tax, which comes to \u20ac987.71<\/strong>.<\/li>\n<\/ul>\n\n\n\n

        Once all the tax is deducted, Nina is left with \u20ac14,513.13.<\/strong> Municipal tax still comes on top of that.<\/p>\n\n\n\n

        Figure 4\ufe0f\u20e3: do I have to charge VAT as a self-employed student?<\/h2>\n\n\n\n

        Maybe. As a self-employed student you may have to charge VAT on the products or services you deliver, and the threshold for having to do so is an annual turnover of \u20ac25,000<\/strong>.<\/p>\n\n\n\n

        If you stay below that amount, you can choose to remain exempt from VAT. You can just as well choose to be liable for VAT, and the advantage there is that you can deduct the VAT you pay on your purchases. If you opt for the exemption, you cannot deduct VAT on purchases, but you do not have to charge VAT to your customers either.<\/p>\n\n\n\n

        Choosing to be liable for VAT anyway can be worth it:<\/p>\n\n\n\n

          \n
        • if your customers are mainly businesses<\/li>\n\n\n\n
        • if you have expensive investments to make<\/li>\n\n\n\n
        • if your activity only needs a 6% VAT rate<\/li>\n<\/ul>\n\n\n\n

          Figure 5\ufe0f\u20e3: do I still get child benefit or the Growth Package as a self-employed student?<\/h2>\n\n\n\n

          As a self-employed student you can still be entitled to child benefit. The conditions and amounts differ per region, so it is worth contacting your child benefit fund for the details that apply to you.<\/p>\n\n\n\n

          In general, if your annual income stays below \u20ac17,374.08 you pay no contribution or a reduced one, which also means you build up no entitlement to an incapacity benefit. So as long as your income as a self-employed person stays under \u20ac17,374.08, your parents keep receiving your child benefit.<\/strong><\/p>\n\n\n\n

          In that case you also stay covered by your parents for the reimbursement of medical costs. Once your annual income reaches \u20ac17,374.08 or more, you do build up the same social security entitlements as a self-employed person in a main occupation.<\/p>\n\n\n\n

          Important:<\/strong> on top of the \u20ac17,374.08 you may earn as a self-employed student, you can still work 650 hours<\/strong> as a student worker without losing your Growth Package.<\/p>\n\n\n\n

          Why is it best not to go over the threshold of \u20ac17,374.08 in net taxable income?<\/h3>\n\n\n\n

          Once your income goes above \u20ac17,374.08, your social status is no longer that of a self-employed student but that of a self-employed person in a main occupation. You earn too much from your self-employed activity to keep enjoying the benefits of the student status.<\/strong><\/p>\n\n\n\n

          First of all, your parents then have to pay the child benefit back to the government at the end of the year, which comes to roughly \u20ac2,500.<\/p>\n\n\n\n

          You also stop being covered by your parents for medical costs, which means you have to pay for your own hospitalisation insurance<\/strong>, for instance. Count on roughly \u20ac250 per year.<\/p>\n\n\n\n

          Do you earn a lot more than \u20ac17,374.08? Then none of this is a problem, of course. But if you only just cross the line, it can be worth booking extra costs.<\/p>\n\n\n\n

          In summary: what am I responsible for?<\/h2>\n\n\n\n
          Responsibility<\/th>Exemption<\/th><\/tr><\/thead>
          Social security contributions<\/td>Net taxable income < \u20ac8,687.04<\/td><\/tr>
          Personal income tax<\/td>Tax-free allowance: \u20ac11,550<\/td><\/tr>
          Receiving child benefit<\/td>Net taxable income < \u20ac17,374.08<\/td><\/tr>
          VAT return<\/td>Annual turnover < \u20ac25,000<\/td><\/tr>
          Bookkeeping<\/td>Something you can easily and affordably do yourself with Dexxter<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

          Please note: these figures apply to the 2026 income year and are indexed every year. It is always wise to check the most recent information and to get professional advice where needed.<\/em><\/p>\n\n","protected":false},"excerpt":{"rendered":"

          Student life can be an exciting time, full of new experiences and challenges. For some, one of those challenges is starting a business as a self-employed student. Whether you give tutoring, work as a photographer or run an online shop, understanding the tax side of working for yourself is what keeps you from a nasty […]<\/p>\n","protected":false},"author":8,"featured_media":99175,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"extra_image":"99161","footnotes":""},"categories":[51],"tags":[68],"class_list":["post-93801","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-security-contributions","tag-self-employed-student"],"_links":{"self":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/posts\/93801","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/comments?post=93801"}],"version-history":[{"count":8,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/posts\/93801\/revisions"}],"predecessor-version":[{"id":100923,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/posts\/93801\/revisions\/100923"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/media\/99175"}],"wp:attachment":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/media?parent=93801"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/categories?post=93801"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/tags?post=93801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}