Site map

The 105 pages on the site, grouped by topic. Machine-readable version: sitemap.xml and llms.txt.

Supplementary pension

Pensions for the self-employed in Belgium: PLCI, IPC, POZPLCI/VAPZ, IPC, POZ/CPTI and the statutory pension: 2026 ceilings, tax treatment, how to choose and combine them. The self-employed pension guide.
PLCI/VAPZ 2026: ceiling, returns and tax deductionAnnual ceiling, standard or social PLCI, full deduction as a business expense, tax treatment and payout at 60. Both schemes compared.
IPC (EIP) 2026: ceiling, 80% rule and taxThe 80% rule, premium calculation, corporate income tax deduction and tax on payout: the IPC guide for directors of an SRL/BV.
POZ/CPTI 2026: ceiling, tax benefit and vs PLCIThe supplementary pension for the self-employed working without a company: the 80% rule, tax reduction, tax on payout, and how it compares with the IPC and the PLCI.
Statutory pension for the self-employed 2026Average amount, calculation method, legal age, early retirement, and how to top up the first pillar with a PLCI, an IPC or a POZ.

Social contributions

Social security contributions 2026: rates and calculationNISSE rates, quarterly calculation, adjustment, statuses and exemptions: the guide to social security contributions for the self-employed in Belgium.
NISSE contributions 2026: rates, calculation, deadlinesNISSE rates, fund charges, statuses, choosing a social insurance fund and penalties for late payment. The guide to contributions.
Calculating self-employed contributions in 2026Provisional contributions based on income from three years earlier, adjusted two years later: the calculation method, with worked examples.
NISSE contribution exemption 2026Self-employed people in difficulty, side activity, students, pensioners, maternity: conditions and steps for a NISSE contribution exemption.

Tax

Tax for the self-employed in Belgium: the 2026 guidePersonal income tax, deductible expenses, the 80% rule, SRL dividends, company cars, benefits in kind, VAT: what the self-employed in Belgium need to know about tax in 2026.
Personal income tax 2026: bands and marginal rateProgressive personal income tax bands, municipal surcharge, effective marginal rate, worked examples and the main deductions.
Deductible expenses 2026: flat rate or actual costsWhat the self-employed in Belgium can deduct for tax in 2026: flat-rate or actual business expenses, which items, supporting documents and the tipping point.
The 80% rule: calculating the IPC ceiling in 2026Everything about the 80% rule in Belgium in 2026: formula, components, worked example and its impact on deducting an IPC in a company.
SRL dividends 2026: withholding tax, VVPRbis, liquidationTax on SRL/BV dividends: withholding tax on movable income, the VVPRbis regime, the liquidation reserve and choosing between remuneration and dividends.
Company cars 2026: deductibility and benefit in kindDeductibility by engine type, calculating the benefit in kind, VAT and a worked example for a company director.
Benefits in kind 2026: car, housing, phone and PCAll flat-rate benefits in kind in Belgium in 2026: car, housing, smartphone, internet, heating, electricity and domestic staff.
VAT for the self-employed 2026: rates, exemption, returnsApplicable VAT rates, the small business VAT exemption, quarterly or monthly returns, and VAT deduction.
Tax and social security calendar for the self-employedAdvance tax payments, NISSE contributions, VAT, personal income tax return, PLCI: every deadline, dated and sourced.

Status and company

Choosing your self-employed status in Belgium 2026Main occupation, side activity, assisting spouse, SRL/BV or incorporating: the five self-employed statuses, 2026 NISSE contributions and social rights.
Self-employed as a main occupation: status, contributionsNISSE contributions, quarterly minimum, social rights and personal income tax: the 2026 guide to being self-employed as a main occupation in Belgium.
Self-employed side activity 2026: threshold, contributionsNISSE exemption threshold, reduced contributions, limited social rights and tax: the guide to being self-employed as a secondary occupation.
Assisting spouse 2026: maxi-status and contributionsCompulsory maxi-status, allocated income, NISSE contributions, full social rights and how it fits with the PLCI: the guide for assisting spouses.
SRL/BV in Belgium 2026: director, contributions, tax, IPCDirector's contributions, corporate income tax, IPC, dividends, liquidation reserve and annual costs: the guide to the SRL/BV for the self-employed.
Incorporating: threshold, costs and steps in 2026The income level at which a company starts to pay off, a seven-step method, personal versus corporate income tax, annual costs and timeline.

Protection and insurance

Protecting your income as a self-employed personIncome protection, hospitalisation and professional liability insurance: why to insure, how to choose and how it is taxed. The 2026 protection guide.
Income protection insurance 2026: cost and coverWhat income protection costs, when it pays out, how it is taxed and what the waiting period is. The 2026 guide for the self-employed in Belgium.
Hospitalisation insurance: cost and tax deductionWhat hospitalisation insurance covers, its cost for a single person, a couple or a family, and why the premium is not deductible for the self-employed.
Professional liability 2026: obligations, cost, coverProfessions where professional liability insurance is compulsory, cover limits, annual cost, exclusions and tax deductibility: the 2026 guide.

Investing

Investing as a self-employed person in Belgium in 2026Third-pillar pension savings and rental property in your own name or through an SRL/BV: the 2026 wealth guide for the self-employed in Belgium, tax included.
Pension savings 2026: ceiling and tax reductionThird-pillar ceilings and tax reduction rates, tax treatment, payout at 60, pension savings fund or insurance: how to choose.
Rental property 2026: own name or SRL/BV?Own name or SRL/BV, tax on rental income, cadastral income, capital gains and depreciation: the 2026 guide to rental property in Belgium.

Simulators

Financial simulators for the self-employed in BelgiumSimulate your PLCI, your IPC and your NISSE contributions, and compare the PLCI with the IPC. Four free calculators, 2026 figures, no sign-up.
PLCI or IPC? The 2026 comparison in figuresCompare the PLCI and the IPC side by side for your profile (own name or company). A tailored recommendation and whether you can combine them.
NISSE social security contributions simulator 2026Work out your 2026 NISSE contributions per quarter and per year according to your status (main or secondary occupation). Official scale plus fund charges.
IPC simulator 2026: the 80% rule for directorsWork out your annual deductible IPC premium under the 80% rule (ITC 92 art. 59). Target capital, corporate tax saving and net cost to the company.
PLCI simulator 2026: premium and tax deductionWork out your maximum PLCI premium and your tax saving in seconds. For the self-employed in Belgium, 2026 rates (FSMA / FPS Finance).

PDF guides

Free PDF guides for the self-employed in Belgium (2026)Free PDF guides on the PLCI, the IPC, NISSE contributions and tax. Free of charge, with the official sources.
Plci vapz
Eip company director
Inasti social security contributions

Professional profiles

Profiles by profession: pension, tax, protection 2026Doctor, physiotherapist, lawyer, architect, accountant, IT consultant, new self-employed: pension, tax and protection pointers by profession.
Self-employed architects: pension, liability, taxCompulsory ten-year liability insurance, the Order of Architects, an IPC in a company and choosing between your own name and an SRL/BV: the 2026 guide for architects.
Self-employed lawyers in Belgium: pension and taxBar contributions, compulsory professional liability insurance, law firms as companies, IPC and liquidation reserve: the 2026 guide for self-employed lawyers.
Self-employed accountants: pension, ITAA and taxThe ITAA institute, compulsory professional liability insurance, accountancy companies, IPC and liquidation reserve: the 2026 guide for accountants in Belgium.
Freelance IT consultants: status, SRL/BV, VAT, pensionThe income level at which to move to an SRL/BV, professional liability, VAT, B2B contracts and an IPC under the 80% rule: the guide for IT consultants.
Self-employed side activity: thresholds, contributionsCombining with a salaried job, reduced NISSE contributions, income thresholds and switching to a main occupation: the 2026 guide to secondary self-employment.
New self-employed: status, contributions, pensionThe complete guide for the newly self-employed in Belgium in their first year: provisional NISSE contributions, starter rules, CBE, bookkeeping, PLCI from year two.
Self-employed physios: pension, NIHDI and tax 2026NIHDI agreement, social PLCI, IPC, professional liability and choosing between your own name and an SRL/BV: the 2026 guide for self-employed physiotherapists.
Self-employed doctors: pension, NIHDI, taxNIHDI agreement, social PLCI, IPC, medical companies and professional liability: the 2026 tax guide for self-employed doctors in Belgium.
Self employed dentist

Glossary

Glossary for the self-employed in Belgium: 25 key termsPLCI, IPC, POZ, NISSE, personal and corporate income tax, benefits in kind, the 80% rule, VVPRbis: the financial terms of Belgian self-employment, defined and sourced.
Plci vapz
Individual pension commitment
Pension agreement self employed
Inami contribution
Framework agreement
Pension bonus
Personal income tax
80 percent rule
Benefit in kind
Company car
Business expenses
Internal capital gain
Corporate income tax
Dividends
Vvprbis
Liquidation reserve
Ultimate beneficial owner
Company director
Social insurance fund
Inasti nisse
Onss nsso
Contribution exemption
Secondary self employment
Assisting spouse
Social contributions adjustment
Capitalisation
Net premium

Articles

Comparisons

Comparisons 2026: PLCI vs IPC, status, taxPLCI vs IPC, main vs secondary occupation, SRL/BV vs own name: comparisons in figures to help you decide. Sources: FSMA, NISSE, FPS Finance.
Self employed main or secondary occupation

About the site

About Finances IndépendantsPensions, tax, status: all the useful information for the self-employed in Belgium, free simulators and, if you wish, contact with a licensed professional.
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