Students and other statuses · Pension
Working while retired in 2026: how much can you earn?
Updated on
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.
In 2026, you can combine your pension with earned income without limit from the statutory retirement age (age 66, from 1 January of the year in which you reach it) or with a 45-year career. On early retirement, the limit is €10,432 gross a year as an employee (€15,648 with a dependent child): above that, your pension is reduced by the percentage by which you exceed it.
Flexi-jobs remain tax-free for pensioners, with no tax ceiling; on early retirement, flexi-job income has had its own limit of €8,121 a year since 2026. Your pension is added to your salary in the final tax: expect tax to pay the following year. 2026 amounts as of 1 October 2026.
Unlimited combination: on what conditions?
You can work with no income limit if you meet one of these two conditions:
- you have reached the statutory retirement age, 66 in 2026: combining becomes unlimited from 1 January of the year of your birthday;
- you had a career of at least 45 years when you took your pension.
If you have reached the statutory age, you do not normally need to declare anything. Otherwise, any activity must be declared to the Federal Pension Service within 30 days, via MyPension.
Early retirement or survivor’s pension: the 2026 limits
| Pension | Activity | No dependent child | With a dependent child |
|---|---|---|---|
| Early retirement pension | Employed (gross) | €10,432 | €15,648 |
| Early retirement pension | Self-employed (net) | €8,346 | €12,519 |
| Survivor’s pension only | Employed (gross) | €24,289 | €36,433, plus €6,072 per additional child |
If you exceed the limit, your pension is reduced by the percentage of the excess: 10% above the limit means 10% less pension. From an excess of 100%, it is suspended for the year. On early retirement, flexi-income has had its own limit of €8,121 a year since 2026. The 2027 limits will be published at the end of the year.
The net pay from your salary as a pensioner
As an employee, you pay contributions like any worker (13.07%, reduced by the work bonus on a modest salary), and your employer deducts withholding tax (bedrijfsvoorheffing / précompte professionnel) calculated on that salary alone.
| Gross salary per month | Net salary |
|---|---|
| €1,000 | €1,000.00 |
| €1,500 | €1,500.00 |
| €2,000 | €1,962.14 |
| €2,500 | €2,175.62 |
| €3,000 | €2,261.33 |
- Flexi-job: €600 of flexi-wage a month leaves you €600.00 net, with no contributions or tax, even above €18,440 a year. See flexi-jobs.
- Self-employed pensioner: no contribution below €3,844.32 of net income a year, then 14.70%. For €10,000 of profit a year, about €726.53 net a month; for €20,000, €1,312.25.
The final tax: your pension is added
Your employer’s withholding tax ignores your pension. On your tax return, salary and pension are added together and taxed together, at the progressive rate: the real tax will be higher than the deductions, and tax to pay the following year is likely. Only flexi-jobs stay outside tax.
From 2027 income, the Act of 15 July 2026 provides for separate taxation at 33% on the additional employed work of pensioners who have reached the statutory age or had a full career. Indexo does not yet apply it to your 2026 income. For the net amount of the pension itself, see My net pension.
Useful links
- MyPensionYour pension file and the rules for working while retired
- Wikifin: working after retirementThe conditions for combining, the limits and the declaration
- NISSE (INASTI/RSVZ)Contributions and social protection for the self-employed
Calculate your net pay as a working pensioner
Employee, flexi-job or self-employed: enter your income and your family situation. The result covers the income from your activity; your pension is added to it in the final tax.
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Gross-to-net salary 2026 in Belgium: what you really keep
Salary, civil service pay, student job, flexi-job, business and employment cooperative or self-employed work: a few questions, one at a time. Start from your gross pay or the net you are aiming for. You can skip questions; the result will say clearly what we assumed.
- 1Your job or your status
- 2A few questions, one at a time
- 3Your net pay, line by line and sourced
Belgian parameters in force on . Each line of the result links to its source. No data is stored or sent: everything is calculated in your browser.
Which status pays you the most?
Changing jobs, thinking of joining Smart, starting out on your own, or torn between two offers? Compare the net pay of each option over the year, including what does not show on the payslip: unemployment, holiday pay, deductible expenses.
Frequently asked questions
How much can a pensioner earn in 2026?
No limit from the statutory age (66) or with a 45-year career. Otherwise, on early retirement, €10,432 gross a year as an employee (€15,648 with a dependent child) and €8,346 net as self-employed (€12,519 with a dependent child).
What happens if I go over the limit?
Your pension is reduced by the percentage of the excess: 10% above the limit means 10% less pension. From an excess of 100%, it is suspended for the year.
Does a pensioner pay tax on a flexi-job?
No: for a pensioner, the flexi-wage is exempt with no tax ceiling. On early retirement, however, flexi-income has had its own earnings limit of €8,121 a year since 2026.
Why will I have tax to pay?
Because your employer calculates withholding tax on your salary alone. On your tax return, the pension is added and the total is taxed at the progressive rate. Keep some money aside for the following year.
Do I have to declare my activity to the Federal Pension Service?
Not if you have reached the statutory retirement age. In other cases, declare it within 30 days, via MyPension.
What next?
- My net pensionWhat you will have left of your pension, after deductions and tax.
- Can I combine?Your rights when you add an activity to your pension.
- Flexi-job: ceiling and net payNet pay equals gross, and no tax for pensioners.
- Guided path: I’m preparing for retirementThe tools in the right order.
Sources
Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.
- Pouvez-vous continuer à travailler après votre pension ? (updated on 1 June 2026), Wikifin (FSMA).
- Activité autorisée pour les pensionnés : plafonds 2026 (18 December 2025), Attentia (secondary source).
- Pensionné·e : que pouvez-vous encore gagner en 2026 ? (13 February 2026), Deg & Partners (secondary source).
- Réforme de l’impôt des personnes physiques (August 2026): separate taxation at 33% for working pensioners from 2027 income (Act of 15 July 2026), Claeys & Engels (secondary source).
- Income Tax Code: exemption for flexi-wages, ceiling of €18,440 in 2026, Fisconetplus (FPS Finance). Cross-checked with: Deg & Partners and Securex.
- Cotisations sociales des indépendants 2026, FPS Social Security.
- Travailler pendant sa pension, Federal Pension Service.
- Instructions administratives : les cotisations de sécurité sociale, NSSO. Cross-checked with: UCM, Securex and the FEB (via the Walloon Public Service) for the basic employer rate in the private sector: 19.88% basic contribution and 5.12% wage moderation contribution, making 25%.
- Calcul du précompte professionnel : annexe III de l’AR/CIR 92 et formule-clé 2026, FPS Finance.