Since 1 November 2026, withholding tax on pay has been calculated differently (Royal Decree of 27 September 2026). The calculations on this page still follow the previous rules: for pay received from 1 November, withholding tax and net pay may differ. Update in progress.
The student job remains the basic option: 650 hours a year with only the solidarity contribution of 2.71%, and no withholding tax (bedrijfsvoorheffing / précompte professionnel). Alongside it, you can be a self-employed student (no contributions below €8,687.04 of income in 2026), work through an approved platform or perform under the amateur arts allowance. Flexi-jobs, however, are not open to you without a four-fifths job.
Two limits to watch: family allowances, which depend on your working hours, and your status as your parents’ dependant (€12,300 of net resources in 2026, not counting €7,010 of student pay). Rules checked on 7 and 8 October 2026. For guidance only, not legal advice.
650 hoursof student work a year, all employers combined, with only the solidarity contribution
€8,687.04of income a year with no social contributions for a self-employed student (2026)
€12,300of net resources to remain your parents’ dependant (2026 income)
€7,890a year: ceiling for the sharing economy and associative work (2026 income)
Activity by activity
While you are studying, what counts is the status of the activity. Being a student gives you access to the student contract and to self-employed student status; it does not open up flexi-jobs. What each activity changes:
Family allowances: kept within your Region’s hour limits (650 hours a year in Wallonia and Flanders, 240 hours per quarter in Brussels outside the summer).
Combining an activity with your studies in 2026. Click an activity for the full rule.
Student job or self-employed student: what you keep
The student job costs only the solidarity contribution as long as you stay below 650 hours in the year. As a self-employed student, you pay no contributions below €8,687.04 of income, then reduced contributions; the tax depends on your income for the year.
Gross salary per month
Net per month
€300
€291.87
€600
€583.74
€1,000
€972.90
Student job: net pay a month below 650 hours a year (Indexo engine, parameters as of 1 October 2026).
Swipe the table →
Income for the year, after expenses
Net over the year
Net per month, on average
€3,000
€3,000.00
€250.00
€6,000
€6,000.00
€500.00
€9,000
€8,946.76
€745.56
€12,000
€11,436.38
€953.03
€15,000
€13,290.43
€1,107.54
Single self-employed student: net for the year after social contributions and estimated tax (Indexo engine, parameters as of 1 October 2026).
Your income also counts in deciding whether you remain your parents’ dependant. Details of the hours, family allowances and the ceiling: student job: limits and net pay.
Your case: studies and an activity
The tool is set to a self-employed student activity. Change the activity and enter your amounts: Indexo tells you whether it is allowed, the steps to take and what you keep. The amounts shown are an example. Nothing is sent.
The tool could not be displayed. Reload the page (Cmd + Shift + R on a Mac, Ctrl + F5 on a PC).
The detailed rules
A job as an employee
Allowed
Student contract: up to 650 hours a year, all employers combined, with only the solidarity contribution and no withholding tax.
Above that, ordinary contributions. Your income can also affect family allowances and whether you are your parents’ dependant.
Ceilings and limits
Hours with only the solidarity contribution, all employers combined: 650 hours a year
Net resources ceiling, 2026 income: €12,300 of net resources
Student pay not counted in these resources, 2026 income: €7,010 a year
Steps
Student@work: before each contract. Certificate of your remaining hours, to give to the employer. studentatwork.be
Effect
Family allowances: kept within your Region’s hour limits (650 hours a year in Wallonia and Flanders, 240 hours per quarter in Brussels outside the summer).
Source: Vous êtes étudiant : cotisations, précompte et impôt (updated on 13 February 2026), Wikifin (FSMA). Cross-checked with: Wikifin (family allowances); Famiris, Flemish authorities and Parentia (hours by Region); Securex (dependant status). Checked on 7 October 2026.
A self-employed side activity
Allowed, subject to conditions
Self-employed student status: aged 18 to 25, enrolled in education (at least 27 credits or 17 hours of classes a week).
No contribution below a minimum income, then a reduced contribution of 20.5%; above a second threshold, the contributions of a self-employed person as a main occupation.
Below the first threshold, you remain in principle your parents’ dependant for health care and family allowances. For your parents’ tax, it is the net resources ceiling that counts.
Ceilings and limits
No social contributions below this income (2026): €8,687.04 a year (income for the year)
Reduced contribution (20.5%) up to this income; above it, contributions of a self-employed person as a main occupation (2026): €17,374.07 a year (income for the year)
Net resources ceiling, 2026 income: €12,300 of net resources
Steps
A social insurance fund: before you start. Registration as a self-employed student (and enterprise number). inasti.be
Effect
Above the first threshold, your family allowance fund may look at the extent of your activity: ask it how this affects your allowances.
You must have worked at least four-fifths for another employer in the third quarter before (T-3), or be retired. A student without a four-fifths job does not meet this condition.
Effect
Not applicable: the student job is the option designed for you.
Indexo has not found a published rule for this case. Contact: your family allowance fund and the association (the federal associative work website was unavailable on 7 October 2026).
Sharing economy
Allowed, subject to conditions
Services between private individuals, through a government-approved platform.
Sharing economy and associative work income together below the annual ceiling.
This income may count in deciding whether you remain your parents’ dependant: to be checked.
Ceilings and limits
Sharing economy and associative work together: miscellaneous income ceiling, 2026 income: €7,890 a year
Steps
The platform: with each payment. The platform withholds the tax and declares it.
Effect
Tax of 10% within the ceiling. Effect on family allowances and dependant status: to be checked.
Amateur arts allowance: no requirement to be an amateur or to hold any particular status.
Artistic activities only (not technical or support roles).
Client and artist registered on Working in the Arts; the client declares the performance before it starts.
No employment contract or contract for services with the same client for similar activities.
Ceilings and limits
Maximum per day and per client, 2026: €81.90 a day
Days per calendar year, all clients combined: 30 days a year
Steps
The client, on Working in the Arts: before the performance starts. Online declaration (Working in the Arts application). workinginthearts.be
Effect
No contributions and no tax. Effect on family allowances and dependant status: to be checked.
Source: IAA : indemnités des arts en amateur (updated on 14 August 2026), Infor Jeunes Bruxelles (Bruxelles-J) (secondary source). Checked on 7 October 2026.
Volunteering
Allowed
Volunteering and the allowance for it are compatible with family allowances.
Ceilings and limits
Tax-free flat-rate allowance, 2026 income: €44.02 a day
Tax-free flat-rate allowance per year, 2026 income: €1,760.83 a year
Effect
No effect on family allowances.
Source: Être volontaire en Belgique (updated on 17 August 2026), Infor Jeunes Bruxelles (Bruxelles-J) (secondary source). Cross-checked with: ceilings: circular 2026/C/20. Checked on 7 October 2026.
A mandate
To be checked with the relevant body
Indexo has not found a published rule for this case. Contact: your family allowance fund.
2026 amounts. The 2027 amounts (limits for pensioners, ceilings for the sharing economy and flexi-jobs, thresholds for the self-employed) have not been published yet: they usually are at the end of the year. The pages will switch to 2027 as soon as they are published.
Frequently asked questions
Can a student do a flexi-job?
No, unless they also worked at least four-fifths for another employer in the third quarter before. For a student, the intended option is the student contract.
How much can a self-employed student earn without paying contributions?
€8,687.04 of income in 2026. Up to €17,374.07, a reduced contribution of 20.5% applies; above that, the contributions of a self-employed person as a main occupation apply. The status is reserved for people aged 18 to 25 enrolled in education; you must join a social insurance fund before you start.
Is volunteering compatible with family allowances?
Yes: volunteering and the allowance for it are compatible with family allowances. Flat-rate allowances are tax-free up to €44.02 a day and €1,760.83 a year (2026 income).
Does platform income count for my parents?
It is taxed at 10% within the ceiling of €7,890 a year and may count in deciding whether you remain your parents’ dependant. Its effect on family allowances is not specified in the sources consulted: ask your family allowance fund.