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\ud83d\udccc In short:<\/b> as a self-employed person in Belgium, you can deduct your professional costs in two ways: using a flat-rate percentage<\/b> or declaring your actual documented costs.<\/b> Accountable helps you compare both and automatically picks the better option for you. <\/p>\n
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Instead of tracking every individual expense, you deduct a fixed percentage of your income. The rate is 30% of your gross profit,<\/b> with a maximum cap each year:<\/p>\n
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| \n Income year<\/b><\/p>\n<\/td>\n | \n Assessment year<\/b><\/p>\n<\/td>\n | \n Maximum deduction<\/b><\/p>\n<\/td>\n<\/tr>\n 2025<\/p>\n<\/td>\n 2026<\/p>\n<\/td>\n \u20ac5,930<\/p>\n<\/td>\n<\/tr>\n 2026<\/p>\n<\/td>\n 2027<\/p>\n<\/td>\n \u20ac6,070<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n \n Once your gross profit (after social contributions) goes above \u20ac19,767 (income year 2025)<\/b> or \u20ac20,233 (income year 2026)<\/b>, you will hit the cap and the flat-rate stops increasing.<\/p>\n \n \n \n This is the most common source of confusion. Your social contributions (and VAPZ if applicable) are always deducted separately, before the flat-rate is applied.<\/b> The 30% is calculated on what is left after those deductions.<\/p>\n \n \ud83d\udca1 Example:<\/b> turnover \u20ac60,000, cost of goods \u20ac10,000, social contributions \u20ac8,000 = gross profit \u20ac42,000. Flat-rate = 30% \u00d7 \u20ac42,000 = \u20ac12,600, but capped at \u20ac5,930 for 2026.<\/b> So the actual deduction is \u20ac5,930.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n \u2139\ufe0f The flat-rate only reduces your income tax.<\/b> It does not change the amount you pay in social contributions. Those are always calculated on your actual net income.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n \n \n With actual costs, you declare every professional expense individually with receipts and invoices. There is no cap, but you need to keep all your documents.<\/p>\n \n Actual costs are worth it when your real expenses add up to more than the flat-rate cap. This is often the case for:<\/p>\n \n Craftspeople and tradespeople who buy a lot of materials<\/p>\n<\/li>\n Photographers and videographers with expensive equipment<\/p>\n<\/li>\n Anyone with a large car deduction<\/p>\n<\/li>\n Freelancers who rent a professional office or studio<\/p>\n<\/li>\n<\/ul>\n \n \n \n During your income tax declaration in Accountable, the app automatically shows you both options and which gives you the better result. You can switch between them before submitting.<\/p>\n \n \ud83d\udca1 Make sure all your expenses are entered in Accountable before starting your declaration. That way the comparison is as accurate as possible.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n \n \n Questions about which method is right for you? Our tax coaches are here to help. \ud83d\ude0a<\/p>\n","protected":false},"excerpt":{"rendered":" Every Belgian self-employed person can choose between a flat-rate deduction or actual documented professional costs. This article explains the difference, the caps, and how to decide.<\/p>\n","protected":false},"featured_media":0,"template":"","help_label":[382,370],"class_list":["post-14254","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"\n |