Self-employed IT consultant / tech freelancer: pension, SRL/BV, VAT 2026

What is the typical income of a freelance IT consultant?

The annual net income of a freelance IT consultant in Belgium depends on the day rate, the utilisation rate (days invoiced over the year) and the specialisation. 2026 day-rate benchmarks: €350-650 for a junior, €600-900 for a senior, €850-1,400 for an expert (cloud architect, senior data engineer, security expert).

For a senior at a €750 day rate × 200 billable days = €150,000 of turnover excluding VAT, that is around €90,000-105,000 of net income as a sole proprietor after NISSE contributions and personal income tax. The same assignment through a well-optimised SRL/BV leaves €105,000-120,000 net, part of it in the liquidation reserve at an effective 18%.

Sole proprietor vs SRL/BV: the tipping point

For an IT consultant, the tipping point for an SRL/BV is typically between €70,000 and €90,000 of annual net income. Above that, the SRL/BV opens up:

• Corporate income tax at 20% (SMEs, subject to conditions including director's remuneration ≥ €50,000) or 25%, vs a 50% marginal personal income tax rate.
• IPC under the 80% rule, up to €20,000-30,000/year of premium deductible from corporate income tax.
• Liquidation reserve at an effective 18% after 3 years (vs 30% on standard dividends).
• Income smoothing between busy and quiet years (very useful for project-based assignments).

VAT, B2B contracts and invoicing

An IT consultant charges VAT as soon as their turnover excluding VAT exceeds €25,000/year (the small business exemption threshold), which in practice means almost every senior consultant. Quarterly returns by default, monthly compulsory above €2.5M of turnover.

For intra-EU B2B assignments (a client in another EU country), the reverse charge applies (Article 21 §2 of the VAT Code): you invoice without VAT and the client self-accounts for the VAT in their own country. This requires a quarterly recapitulative statement (the "intra-Community listing") and a VAT number validated on VIES.

See the details in the VAT guide.

Pension: PLCI/VAPZ, then an IPC through an SRL/BV

There is no NIHDI advantage for IT consultants. Your pension rests on 4 pillars: the capped NISSE statutory pension (~€16,000/year), the standard PLCI/VAPZ (free supplementary pension for the self-employed, ~€4,020 in 2026), an IPC through the company under the 80% rule, and standard pension savings.

For an IT consultant on €100,000 of income without an IPC, the statutory pension falls to 16-20% of working income: a major collapse in living standards in retirement. That is why an SRL/BV + IPC is close to essential once you reach the tipping point. See the IPC guide and the 80% rule.

Professional liability and contractual risk

There is no legal obligation for an IT consultant to have professional liability insurance (except in special cases such as qualified electronic signatures). But almost all large clients (banks, insurers, the public sector, IT services companies) require it in the contract, with minimum cover of €1M per claim. Typical annual cost: €500-1,500.

For a cybersecurity consultant, data engineer or cloud architect, aim for €1M-2.5M of cover + additional cyber cover (data theft, ransomware, CEO fraud). Check that your professional liability policy explicitly includes remote work and work outside Belgium.

2026 action plan for an IT consultant

1. Max out your standard PLCI/VAPZ up to the ceiling (~€4,086 in 2026), see the PLCI/VAPZ guide.
2. Check your professional liability insurance (cover + cyber cover aligned with contractual penalties).
3. If your income is > €70,000-90,000, look into switching to an SRL/BV with an IPC (80% rule), see the SRL/BV guide.
4. Use the liquidation reserve on profit after corporate income tax, see the dividends guide.
5. Check your VAT regime (monthly vs quarterly, intra-EU B2B reverse charge), see the VAT guide.