PDF guide · Status & contributions

INASTI social security contributions: the practical guide

Calculation, ceilings, adjustments: keep your quarterly self-employed contributions under control.

By the Finances Indépendants editorial teamUpdated on 13 pages · PDF · Available

Contents
  1. What's inside
  2. Who is this guide for?
  3. Detailed PDF contents
  4. How do I get the guide?
13
pagesPDF document2026-04-25
1
official sourcesFSMA · NISSE · FPS2026
€0
priceFinances Indépendants

What's inside

INASTI social security contributions are the biggest source of confusion for the self-employed in Belgium, especially the adjustment three years later. This guide explains how it works in plain terms, with worked examples for the self-employed as a main occupation, as a secondary occupation and for assisting spouses.

Who is this guide for?

The guide is designed for the following profiles. If you recognise yourself in at least one of them, reading it will save you hours of searching through scattered sources.

  • New self-employed people (the first 3 years are decisive)
  • Self-employed people with rising income (anticipating the adjustment)
  • Self-employed people with falling income (applying for a reduction)

Detailed PDF contents

These are the chapters covered. Each chapter starts with a direct answer to the main question, followed by the reasoning and the legal references.

  1. INASTI status: main occupation, secondary occupation, assisting spouse
  2. 2026 scale: 20.5% up to €75,024.54 / 14.16% up to €110,562.42
  3. Provisional contributions vs adjustment after 3 years
  4. Possible exemptions and deferrals
  5. Optimising your calculation base (PLCI, business expenses)
  6. Social insurance funds: Acerta, Liantis, Partena, Securex, Xerius

How do I get the guide?

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  • Data stored with a Belgian or European host (GDPR).

Sources

  1. NISSE, Cotisations sociales des travailleurs indépendants, 2026. View (new tab)(Official source, accessed on 2026-04-25)

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Frequently asked questions

About this guide

  • Yes. The full PDF is emailed to you free of charge as soon as you enter your address. If you wish, an adviser or broker registered with the FSMA may then get back to you.

  • Last updated: 25 April 2026. Any significant change (new scale, change in the law) triggers a review and a new version of the PDF.

  • On official Belgian sources: NISSE. Every figure in the PDF carries its reference at the foot of the page.

  • Yes, simply ask via the contact page: an adviser or broker registered with the FSMA may get back to you. Free and with no obligation.

  • No. It is a high-quality educational document, but no reading replaces a costed analysis of your situation (income, legal structure, existing contracts, risk profile). The guide gives you the right questions; a licensed professional provides the answers that fit you.

  • The PDF is licensed under Creative Commons BY 4.0: you may share and quote it, provided you credit "finances-independants.be" as the source. No commercial use without written permission.