Student self-employed: taxes and staying fiscally dependent.

Details

• Source: https://www.acerta.be/nl/starters/starten/starten-als-student-zelfstandige/kan-ik-zelfstandige-worden-tijdens-mijn-studie
• Focus: taxes (personal income tax & fiscal dependency)

Summary

If you run a business as a student, two tax questions are usually the most important:

• Do you pay personal income tax? (depends on your overall net taxable income)
• Do you remain fiscally dependent on your parents? (depends on your net means of subsistence)

This page summarises the basic principles and key thresholds mentioned by Acerta.

1) When do you (not) pay personal income tax?

Acerta states that as long as your overall net taxable income in 2026 is not higher than €11,180, you do not pay taxes.

Notes:

• This is about overall net taxable income (not gross revenue).
• Thresholds can change per income year.

2) When do you remain fiscally dependent on your parents?

Acerta states you remain fiscally dependent if your total net means of subsistence do not exceed €12,300.

3) Which income counts?

Acerta stresses that all income counts:

• income as a student job
• income from your self-employed activity

4) Important exception: professional expense for your parents

Acerta explicitly mentions:

• If your income is deducted as a professional expense from your parents’ income, you can no longer be dependent.

5) Specific rules for remuneration via your parents’ company

Acerta lists additional rules if you receive remuneration via your parents’ company:

• up to €2,000: you remain dependent
• more than €2,000: you remain dependent only if the remuneration is at most half of your total gross income (maintenance payments excluded)

6) Provincial and municipal business tax

On top of personal income tax, your province and sometimes your municipality levy a tax on businesses. It does not depend on your profit, but on the fact that you have an establishment — including your home or student room address. These taxes are not covered by the Acerta page above; see the sources at the bottom.

Province of East Flanders: general provincial business tax (APB-bedrijven)

• Every self-employed person with an establishment in East Flanders is liable — also as a secondary occupation and also as a student self-employed.
• 2026 rate for an establishment up to 0.5 ha: €0.044/m² built + €0.020/m² unbuilt, with a minimum of €148.00 per establishment. In practice a student self-employed pays that minimum.
• There is no general exemption for starters or students. You receive a declaration form; you can file it by post or through the province's e-counter.
• The assessment is a deductible business expense.
• Is your establishment in another province? That province's regulation applies: rates and exemptions differ, and some provinces do have an arrangement for student entrepreneurs.

City of Ghent: general business tax

• Ghent levies a general business tax (assessment years 2022–2031) on businesses with an establishment in Ghent on 1 January of the assessment year.
• Two exemptions mean a student self-employed usually pays nothing:
  • businesses with less than 500 m² of total establishment area in Ghent are exempt;
  • new businesses are exempt for three years after the start of the activity.
• Do you still receive a declaration or a pre-filled proposal? File it by 28 February of the assessment year, even if you think you are exempt.
• In another municipality? Many Flemish municipalities have their own general business tax with different thresholds. Check your municipality's tax regulation.

Practical checklist

• Track all your income (self-employed + student job + other).
• Check whether you are approaching the €11,180 (tax) or €12,300 (dependency) thresholds.
• If you receive payments from your parents/their company, consider having it reviewed (accountant/Acerta).
• Budget for the provincial business tax (East Flanders: minimum €148 in 2026) and check your municipality's business tax regulation.

Sources

• Acerta — can I become self-employed during my studies: https://www.acerta.be/nl/starters/starten/starten-als-student-zelfstandige/kan-ik-zelfstandige-worden-tijdens-mijn-studie
• Province of East Flanders — general provincial business tax: https://oost-vlaanderen.be/bestuur-en-regio/wat-doet-het-provinciebestuur/belastingen/algemene-provinciebelasting-bedrijven/algemene-info.html
• City of Ghent — general business tax: https://stad.gent/nl/over-gent-stadsbestuur/stadsbelastingen/algemene-bedrijfsbelasting
• VLAIO — FAQ after starting your student business: https://www.vlaio.be/nl/begeleiding-advies/start/ondernemen-als-student-zelfstandige/veelgestelde-vragen/veelgestelde-vragen-na-de-opstart-van-je-student