Thresholds 2026 (social contributions & personal income tax).

Details

• Source: https://www.vlaio.be/nl/begeleiding-advies/start/ondernemen-als-student-zelfstandige/wat-is-het-statuut-student-zelfstandige-en-hoe-start-je-op
• Year: 2026
• Main income concept (VLAIO): net taxable annual income (for social contributions)

2026 thresholds — social contributions (student self-employed)

VLAIO mentions these 2026 thresholds:

1) Below €8,687.04: no contributions; you can request an exemption (not automatic). VLAIO notes paying the minimum contribution (€98.51) can avoid extra costs if you’re unsure.

2) €8,687.04 to €17,374.08: 20.5% contributions on the part above €8,687.04.

3) Above €17,374.08: contributions as main occupation (20.5% on the full amount) and student advantages may fall away; can impact benefits.

2026 thresholds — taxes / remaining dependent

VLAIO mentions:

• For income year 2026 (assessment year 2027), the threshold to remain fiscally dependent is €12,300 (net means of subsistence).
• €7,010 of gross income is not counted as net means of subsistence (as stated by VLAIO).

Practical tips

• Maintain a simple annual forecast and update monthly.
• If you’re close to a threshold, contact your social insurance fund and/or accountant early.
• If combining with a student job, track those rules separately.