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News: what is changing for your pay and your taxes

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Changes affecting pay, tax, the self-employed, students and pensioners, dated, with the status of each measure: published in the Belgian Official Gazette, voted, announced or forecast. Each entry shows its source and the date it was last checked.

Indexo’s calculations apply only published rules. An announced measure appears here, but it is not used in any calculation until its text is published.

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In detail: 2026 and 2027 amounts, and your net pay before and after

The full calendar

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November 2026

  1. 1 November 2026Expected crossing of the pivot index (Planning Bureau forecast)Who is affected: Public servants and benefit recipients (2% indexation afterwards), sectors indexed when the pivot index is crossedNarrow margin: smoothed health index forecast at 102.35 in November, against a pivot index of 102.29. Next Planning Bureau forecast on 3 November 2026.Forecast Source: Federal Planning Bureau, Securex (secondary). Checked on 26 October 2026. Calculate #
  2. 1 November 2026Withholding tax: the tax reform reaches monthly payWho is affected: employees, for pay paid from 1 November 2026 (not pensions)Higher tax-free amount, stronger reductions for children, marital quotient reduced for the first time. Examples from a payroll provider: + €14.47 net a month for a single person on €3,200 gross with one child; − €29.90 for a married person on €5,000 gross, partner without income, four children.Published in the Belgian Official Gazette Source: Partena Professional (secondary), Securex (secondary). Checked on 26 October 2026. Calculate #

December 2026

  1. 21 December 2026Self-employed: new fifth advance payment period (21 December 2026 to 20 February 2027)Who is affected: Self-employed people trading in their own namePublished in the Belgian Official Gazette Source: Claeys & Engels (secondary). Checked on 26 October 2026. Calculate #
  2. 21 December 2026Advance payments: an extra period, from 21 December to 20 FebruaryWho is affected: Self-employed people trading in their own nameA payment made from 21 December 2026 to 20 February 2027 still counts for 2026 income, with a smaller credit than in the earlier periods. The surcharge for insufficient advance payments disappears for self-employed people trading in their own name.Published in the Belgian Official Gazette Source: Forum for the Future (Deg & Partners) (secondary), Partena Professional (secondary). Checked on 26 October 2026. Calculate #

January 2027

  1. 1 January 2027New 2027 withholding tax scaleWho is affected: All employees: the withholding tax deducted each month changesAmount not yet published Source: the authorities will publish the amount; Indexo will use it as soon as it is published. Checked on 26 October 2026. Calculate #
  2. 1 January 20272027 work bonus amountsWho is affected: Low and middle earnersAmount not yet published Source: the authorities will publish the amount; Indexo will use it as soon as it is published. Checked on 26 October 2026. Calculate #
  3. 1 January 2027Federal budget 2027: no agreement yetWho is affected: all taxpayers and benefit recipientsOptions under discussion: savings in healthcare and social security, indexation of benefits. Merging the VAT rates (9% and 22%) was dropped from the proposal of 14 October 2026. Nothing has been decided.Under discussion Source: VRT NWS (secondary), Paris Match Belgique (Belga) (secondary). Checked on 26 October 2026. #
  4. 1 January 2027Mandatory mobility budget for employers that offer a company carWho is affected: employers with at least 50 workers (fewer than 50 in 2028, exempt below 15) and workers entitled to a company carUnanimous opinion of the social partners of 29 April 2026; according to the sources consulted, no bill has been tabled in the Chamber.Under discussion Source: Partena Professional (secondary). Checked on 26 October 2026. Calculate #
  5. 1 January 2027Construction: attendance recording also when leaving the siteWho is affected: Employers and workers on temporary or mobile construction sitesCheckinatwork already requires the arrival; recording the departure becomes compulsory by 1 January 2027 at the latest.Published in the Belgian Official Gazette Source: Claeys & Engels (secondary). Checked on 26 October 2026. #
  6. 1 January 2027Flanders: registration tax of 3% (instead of 2%) on your only homeWho is affected: people buying a home in FlandersExact date not yet known.Announced Source: UNIZO (secondary). Checked on 26 October 2026. Calculate #
  7. 1 January 20272027 flexi-job tax ceiling (non-pensioners)Who is affected: Flexi-job workers who are not pensionersAmount not yet published Source: the authorities will publish the amount; Indexo will use it as soon as it is published. Checked on 26 October 2026. Calculate #
  8. 1 January 2027VAT exemption scheme for small businesses: threshold raised to €26,000 a yearWho is affected: small businesses and the self-employed, including side activities, who do not charge VAT€25,000 until 31 December 2026, then €1,000 more each year up to €30,000 in 2031 (law of 23 September 2026, Belgian Official Gazette of 7 October 2026).Published in the Belgian Official Gazette Source: Chamber of Representatives, Forum for the Future (Deg & Partners) (secondary). Checked on 26 October 2026. Calculate #
  9. 1 January 20272027 self-employed social security contributions (minimum income, ceilings)Who is affected: Self-employed peopleAmount not yet published Source: the authorities will publish the amount; Indexo will use it as soon as it is published. Checked on 26 October 2026. Calculate #
  10. 1 January 2027Annual indexation for white-collar workers in JC 200Who is affected: White-collar workers in joint committee 200 (and other sectors indexed in January)First indexation in cents for JC 200: the first 2 per cent is calculated on €4,000 gross at most. Forecasts range from 3.41% to 4.32%; the final rate is known after the December 2026 index.Forecast Source: Securex (secondary), OECCBB (Forum for the Future) (secondary). Checked on 26 October 2026. Calculate #
  11. 1 January 2027Pensioners working as employees: separate taxation at 33%Who is affected: Pensioners in employment, for pay received from 1 January 2027Published in the Belgian Official Gazette Source: Forum for the Future (Deg & Partners) (secondary), Claeys & Engels (secondary). Checked on 26 October 2026. Calculate #
  12. 1 January 20272027 indexed ceilings: volunteering, sharing economy and associative workWho is affected: Volunteers, people with additional incomeAmount not yet published Source: the authorities will publish the amount; Indexo will use it as soon as it is published. Checked on 26 October 2026. Calculate #
  13. 1 January 2027Pension reform: penalty for early retirement, new pension bonus, career conditionsWho is affected: People retiring from 2027Penalty of 2% to 5% per year of early retirement depending on year of birth, except with 35 years of at least 156 days and 7,020 days worked; bonus of 2% to 5% per year worked after the legal age. Published in the Belgian Official Gazette on 1 June 2026, according to the Federal Pensions Service.Published in the Belgian Official Gazette Source: Federal Pensions Service, NISSE. Checked on 26 October 2026. Calculate #
  14. 1 January 2027Flanders: service vouchers at €12 (€13 above 175 vouchers a year)Who is affected: service voucher users living in FlandersAt most 300 vouchers a year. Regulations expected in December 2026.Announced Source: Flemish Government. Checked on 26 October 2026. #
  15. 1 January 2027Wallonia: end of the tax reduction for service vouchers bought from 2027Who is affected: service voucher users living in WalloniaVouchers bought in 2026 remain deductible.Announced Source: Forum for the Future (Deg & Partners) (secondary). Checked on 26 October 2026. #

2027 income

  1. 2027 incomeTax reform, stage 2 (2027 income): higher tax-free amount, marital quotient cut to €10,110, higher supplement for childrenWho is affected: All taxpayers; single-income couples (lower marital quotient); parents of one or two childrenPublished in the Belgian Official Gazette Source: Chamber of Representatives, Wolters Kluwer (secondary), Forum for the Future (secondary). Checked on 26 October 2026. Calculate #
  2. 2027 incomeEntrepreneur’s deduction: 10% of profits, from 2027 incomeWho is affected: self-employed individuals, main or side activity (not companies)Capped at €311 (base amount, before indexation).Published in the Belgian Official Gazette Source: Partena Professional (secondary), Forum for the Future (Deg & Partners) (secondary). Checked on 26 October 2026. #

February 2027

  1. 1 February 20272% indexation of public sector salaries (forecast)Who is affected: Public service staffOnly if the pivot index is exceeded in November 2026. Indexation of benefits is being discussed in the 2027 federal budget.Forecast Source: Securex (secondary). Checked on 26 October 2026. Calculate #

April 2027

  1. 1 April 2027Next time the pivot index is exceeded (Planning Bureau forecast)Who is affected: public servants and benefit recipients, sectors indexed on the pivotSmoothed health index forecast at 104.58 in April 2027, against a pivot index of 104.34.Forecast Source: Federal Planning Bureau. Checked on 26 October 2026. Calculate #

May 2027

  1. 1 May 2027Wallonia and Brussels: road vignette from 90 to €125 a yearWho is affected: Motorists (cars and vans up to 3.5 tonnes)€90 for an electric car, €100 for a Euro 4 car or newer, €125 for an older one. In Wallonia, road tax falls by 40 to €75 a year from 1 April 2027.Announced Source: Forum for the Future (Deg & Partners) (secondary), Securex (secondary). Checked on 26 October 2026. #

July 2027

  1. 1 July 2027Unemployment: last ends of entitlement under the transitional measuresWho is affected: Unemployed people in the first period with at least 5 years of work history (the others between 1 July 2026 and 1 July 2027)Published in the Belgian Official Gazette Source: RTBF (secondary), Deg & Partners (secondary). Checked on 26 October 2026. Calculate #

January 2028

  1. 1 January 2028Social security return every month instead of every quarterWho is affected: employers and payroll providersPublished in the Belgian Official Gazette Source: Claeys & Engels (secondary). Checked on 26 October 2026. #
  2. 1 January 2028VAT: near real-time reporting of invoices between businesses (e-reporting)Who is affected: VAT-registered businesses that invoice other businessesPreliminary draft approved by the Council of Ministers on 18 July 2026; the annual customer listing could disappear.Under discussion Source: EY Global Tax News (secondary). Checked on 26 October 2026. #
  3. 1 January 2028Second period of indexation in centsWho is affected: employees above €4,000 gross a month, benefit recipients above €2,000The €4,000 threshold will be indexed once and then stay fixed; employer wage-moderation contribution due from 1 January 2028.Published in the Belgian Official Gazette Source: Claeys & Engels (secondary), OECCBB (Forum for the Future) (secondary). Checked on 26 October 2026. Calculate #
  4. 1 January 2028Wallonia: ‘job bonus’ of up to €500 a year for employeesWho is affected: employees living in Wallonia earning at most €5,000 gross a month€500 a year at the minimum wage, tapering to €50 at €5,000 gross, paid automatically. Decrees still to be adopted.Announced Source: Forum for the Future (Deg & Partners) (secondary), Paris Match Belgique (secondary). Checked on 26 October 2026. #

2028 income

  1. 2028 incomeSpecial social security contribution calculated per person, from 2028 incomeWho is affected: taxpayers, especially two-income couplesPublished in the Belgian Official Gazette Source: Attentia (secondary). Checked on 26 October 2026. #

What changed in the last six months

October 2026

  1. 13 October 2026Supplementary pension for the self-employed (VAPZ/PLCI): ceiling raised to 8.50% of income (9.78% for the social scheme), from 2026 contributionsWho is affected: the self-employed, including side activities8.17% and 9.40% before. A 2026 contribution already paid can be topped up to the new ceiling; easier access for those self-employed as a side activity.Applied by the authorities Source: NISSE. Checked on 26 October 2026. Calculate #
  2. 1 October 2026Mileage allowance: €0.4452 per km from October to December 2026Who is affected: employees who use their own vehicle for their employer€0.4440 per km from 1 July to 30 September 2026.Published in the Belgian Official Gazette Source: Partena Professional (secondary). Checked on 26 October 2026. Calculate #

September 2026

  1. 10 September 2026Unemployment: the Constitutional Court annuls part of the end-of-entitlement datesWho is affected: unemployed people in the third period who had 6, 8 or 9 months of entitlement leftThey must keep at least 12 months of benefits, as under the general scheme. The National Employment Office is reviewing the files; you do not need to do anything. The rest of the reform stands.Court decision Source: National Employment Office. Checked on 26 October 2026. Calculate #
  2. 1 September 2026Indexation of 2% for social benefits, pensions and public-sector salaries, in cents above a ceilingWho is affected: benefit recipients, pensioners, public servantsThe 2% applies only to the part up to €2,000 gross a month for benefits, and up to €4,000 for public-sector salaries.Published in the Belgian Official Gazette Source: Federal Planning Bureau, Claeys & Engels (secondary). Checked on 26 October 2026. Calculate #
  3. 1 September 2026Home working: office allowance up to €164.21 a monthWho is affected: Home workers and employers€160.99 previously. This is the flat rate that the NSSO and the tax authorities accept without supporting documents.Applied by the authorities Source: Partena Professional (secondary). Checked on 26 October 2026. Calculate #
  4. 1 September 2026Flanders: new child benefit amounts (Groeipakket)Who is affected: Families living in FlandersChildren born since 2019: €190.66 a month (basic amount) and €1,310.75 at birth (birth grant).Applied by the authorities Source: Flemish government. Checked on 26 October 2026. #
  5. 1 September 2026Subsistence costs in Belgium: €22.08 per day of business travelWho is affected: Employees on business travel and their employersFor a trip of at least six hours, at most 16 days a month; accommodation: €165.60 a night.Applied by the authorities Source: Partena Professional (secondary). Checked on 26 October 2026. #
  6. 1 September 2026Flexi-jobs in hospitality: minimum wage of €12.11 an hourWho is affected: Flexi-jobbers in hospitality and their employers€13.04 an hour including flexi holiday pay (€11.87 previously, without holiday pay). The hourly cap of €21 is not indexed.Applied by the authorities Source: Securex (secondary). Checked on 26 October 2026. #
  7. 1 September 2026Work bonus: contribution reduction extended up to €3,403.62 grossWho is affected: Full-time employees between about 2,938 and €3,404 gross (pro rata for part-time)Published in the Belgian Official Gazette Source: Securex (secondary), CSC (secondary). Checked on 26 October 2026. Calculate #

August 2026

  1. 1 August 2026Fiscal work bonus: 63% of the ‘very low wages’ part (previously 52.54%)Who is affected: Employees whose gross pay does not exceed about €2,940 a monthPublished in the Belgian Official Gazette Source: Attentia (secondary), Claeys & Engels (secondary). Checked on 26 October 2026. Calculate #

July 2026

  1. 1 July 2026SME dividends (VVPR-bis): withholding tax of 18% instead of 15%Who is affected: Shareholders of small companies, company directorsThe same rise, from 15% to 18%, in the effective rate on dividends from management companies.Published in the Belgian Official Gazette Source: Claeys & Engels (secondary). Checked on 26 October 2026. Calculate #
  2. 1 July 2026Annual insurance tax: 9.6% instead of 9.25%Who is affected: Policyholders, for premiums due from 1 July 2026Published in the Belgian Official Gazette Source: Claeys & Engels (secondary). Checked on 26 October 2026. #
  3. 1 July 2026First employee: employer contribution reduction cut to €2,000 a quarterWho is affected: employers hiring a first employee, including reductions already running€3,100 a quarter before. From the second to the fifth employee: €1,000 a quarter, for 12 quarters out of 20.Published in the Belgian Official Gazette Source: Claeys & Engels (secondary). Checked on 26 October 2026. Calculate #
  4. 1 July 2026Flexi-jobs open to all sectors, private and publicWho is affected: Employees working at least four-fifths elsewhere and pensioners, except in excluded sectorsPublished in the Belgian Official Gazette Source: Forum for the Future (Deg & Partners) (secondary). Checked on 26 October 2026. Calculate #
  5. 1 July 2026Unemployment: ends of entitlement for the fourth waveWho is affected: Unemployed people who were in the second period on 30 June 2025Published in the Belgian Official Gazette Source: RTBF (secondary). Checked on 26 October 2026. Calculate #
  6. 1 July 2026Wallonia: three changes to family allowanceWho is affected: families living in WalloniaSingle-parent supplement harmonised at €25.36 per child per month (children born from 2020, gross annual income under €54,867.79); disability supplement no longer combinable with the disability allowance from age 18; conditions revised for 18 to 25-year-olds.Published in the Belgian Official Gazette Source: Droits Quotidiens (secondary). Checked on 26 October 2026. #

June 2026

  1. 1 June 2026Cents indexation above €4,000 grossWho is affected: Employees and public servants whose gross pay exceeds €4,000 a month, at their next indexationPublished in the Belgian Official Gazette Source: Partena Professional (secondary). Checked on 26 October 2026. Calculate #

How to read the status of a measure

Published in the Belgian Official Gazette
The text has been published: the rule applies from the date shown. Indexo’s calculations apply it.
Amount not yet published
The rule exists, but this year’s amount has not been published yet. Indexo does not guess: it updates the amount as soon as it is published.
Voted, not yet published
Parliament has voted the text; it will apply once published in the Belgian Official Gazette. Details may still be set by decree.
Announced
The government has announced the measure (agreement, budget), but no text has been voted. It may change or never happen.
Under discussion
A preliminary draft or proposal is being discussed. Nothing has been decided.
Forecast
An estimate from an official body (for example the Federal Planning Bureau for the pivot index). The date may move.
Applied by the authorities
The competent authority (NISSE, NSSO, FPS Finance…) announces or applies the rule; the reference in the Belgian Official Gazette has not been found yet.
Court decision
A ruling (for example by the Constitutional Court) changes how a law applies. The authorities still have to act on it.

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Frequently asked questions

Where does this information come from?

Official sources first: Belgian Official Gazette, FPS Finance, NSSO, National Employment Office, FPS Employment, Federal Planning Bureau. When no official source exists yet, a secondary source (payroll provider, press) is flagged as such.

Why is an announced measure not in the calculations?

Because it can still change before it is voted and published. Indexo calculates with published rules; as soon as a text appears in the Belgian Official Gazette, the measure moves to ‘published’ and the calculations use it.

How often is the page checked?

Every week. The date of the last check is shown for each entry; for the whole page it is 26 October 2026.

What next?

The whole Understand section

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