Self-employed student: the status no longer ends at 25

What changes for the self-employed student

Two rules change. A student who turns 25 no longer loses the status for that reason alone, provided they hold it in the third quarter of the year they turn 25 and continue to meet all the conditions, without interruption, from the fourth quarter. And they no longer have to sign, at the start of each academic year, a declaration committing to attend classes regularly: attendance is checked afterwards, on the basis of the transcript of marks.

So this does not open the status to all ages. To enter it, you still have to be between 18 and 25. What changes is that a student already in the status can finish their studies without losing it. An interruption, even of a single quarter, ends this extension.

Until now, the status ended on 30 September of the year you turned 25, whatever your birthday. A student on a long master's programme, doing a PhD or who had gone back to studying late then switched to the ordinary system, often halfway through their course.

The text amends Article 5bis of the Royal Decree of 19 December 1967, which implements the social status of the self-employed. It was approved in draft form by the Council of Ministers in April 2026, on a proposal from the Minister for the Self-Employed, Eléonore Simonet. The draft also provides for keeping the status for up to one year for a student preparing their dissertation without reaching 27 credits, and during the quarter in which the degree is obtained.

What does not change: the study conditions

The reform does not create a new status. To become a self-employed student, you still have to be between 18 and 25, be enrolled at a recognised institution for a degree recognised in Belgium, and take at least 27 credits a year or 17 hours of classes a week, alongside your self-employed activity.

The student must also keep attending their studies, unless their school or university supports their business project. Only the declaration formality disappears: attendance is checked afterwards on the basis of the transcript of marks, and a student who is enrolled but absent remains at risk of having their status reclassified.

The status follows the academic year: it runs from the fourth quarter of the calendar year in which the academic year begins up to and including the third quarter of the year in which it ends. A student starting their year in September 2026 is therefore covered from October 2026 to September 2027.

How much does a self-employed student pay in contributions in 2026?

The amount depends on annual net income. Up to €8,687.03, a self-employed student pays no social security contributions. Above that, they pay 20.5% only on the part above this threshold. From €17,374.08, they contribute like a self-employed person as a main occupation, on their entire income.

The extension beyond 25 therefore keeps a very real advantage. A 26-year-old student who entered the status before turning 25 and has stayed in education without interruption, earning €8,000 net a year from graphic design assignments, pays nothing; without the status, they would in principle fall under the rules for the self-employed as a main occupation and their minimum quarterly contribution.

To put figures on your situation above the exemption threshold, the social security contributions simulator uses the NISSE scales for the year. The other cases of reduced or zero contributions are gathered on our page on contribution exemptions.

What should you do if this applies to you?

If you held the status in the third quarter of the year you turned 25 and are still studying, confirm with your social insurance fund that the status continues. If you never had it or interrupted it, it is not open to you after 25. It is the fund that applies the scheme and recalculates your provisional contributions, not NISSE directly.

• Keep your enrolment certificate and proof of the number of credits: the fund can ask for them at any time.
• Keep an eye on your net income: exceeding it during the year changes the final calculation at the time of the adjustment.
• When your studies end, plan ahead for the move to the ordinary status, described in our article on the first year as a self-employed person.
• If you also work as an employee at least half-time, compare with the status of self-employed as a secondary occupation.

Further reading

The pages on this site that explore each of the points covered here in more depth.

• Self-employed as a side activity: is there an income ceiling?The two thresholds that change contributions for a side activity, without losing the status.
• Self-employed statuses in BelgiumMain occupation, secondary occupation, assisting spouse, student, pensioner: which one is yours.
• Contribution exemptionsAll the reduced or zero contribution schemes, students included.
• Social security contributions simulatorWork out your NISSE contributions from your net income.
• Young self-employed: priorities for the first yearsThe full path after your studies.
• First year as a self-employed person: the real cost of contributionsWhat awaits you when you leave the student status.

Frequently asked questions