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Self-employed · My net income

Self-employed: how much to set aside in 2026?

Updated on

Calculate what I set aside

For €60,000 of turnover excluding VAT and €10,000 of expenses, a single self-employed person as a main occupation must set aside about 44 cents of every euro received, VAT included: €10,500 of VAT to pay over, €8,851 of social security contributions (fund fees included) and €12,627 of tax over the year 2026, i.e. €2,665 a month. Under the VAT exemption scheme, the share falls markedly, since you do not charge VAT.

The tool below does the calculation for your situation, from your amounts or your invoices for the year (Peppol XML files or CSV exports). It flags the contribution adjustment to expect and spreads the tax over the remaining advance tax payments.

Calculate what I set aside

Enter your turnover and expenses, or import your invoices for the year. The result updates with every change. Nothing is sent: everything is calculated in your browser.

The tool could not be displayed. Reload the page (Cmd + Shift + R on a Mac, Ctrl + F5 on a PC).

How many cents of every euro received?

Three items are paid later, with the money you receive today: the VAT charged to your clients (it is not yours), your social security contributions and your tax. The higher the profit, the bigger the share to set aside, because tax is progressive.

Turnover excluding VATContributions and fund feesTaxVAT to pay overTotal over the yearPer euro received
€30,000€4,514€3,284€5,355€13,15336c
€45,000€6,771€7,932€8,033€22,73542c
€60,000€9,028€13,027€10,710€32,76545c
€80,000€12,037€20,107€14,280€46,42448c
€100,000€15,046€27,654€17,850€60,55150c
€150,000€20,790€47,438€26,775€95,00452c
What to set aside in 2026, single self-employed person as a main occupation for more than three years, expenses equal to 15% of turnover, sales at 21% VAT, municipal tax of 7%, fund fees of 4.05%
TurnoverContributions and fund feesTaxTotal over the yearPer euro received
€15,000€3,706€0€3,70625c
€20,000€3,706€505€4,21121c
€25,000€3,762€1,775€5,53622c
Same calculation under the VAT exemption scheme (no VAT charged, expenses paid including VAT)

These amounts come from Indexo’s engine: final contributions according to the 2026 contributions note, tax according to the 2026 income scale, without tax reductions (pension savings, PLCI, service vouchers) or other household income.

Provisional contributions and adjustment

Your social insurance fund charges you a provisional contribution every quarter. It is based on your revalued income from three years earlier (coefficient of 1.07236269 for 2026 contributions), or on a minimum amount at the start of the activity. When the tax authorities pass on your actual income, the fund calculates the final contribution and claims the difference: this is the adjustment.

Example: you start in 2026 under the exemption scheme, with €30,000 of turnover and €5,000 of expenses. As a first-time self-employed person, you pay €459.82 a quarter, but the final contribution will be about €1,063.28 a quarter: an adjustment of about €2,414 will arrive in two or three years. Set it aside now, or ask your fund to raise your provisional contributions. The detailed rates and minimums are on the Self-employed social security contributions page.

Advance tax payments in 2026

Tax on your 2026 income will arrive with the tax assessment notice (aanslagbiljet / avertissement-extrait de rôle), in 2027 or 2028. To avoid paying it all at once, you can pay instalments during the year: advance tax payments (voorafbetalingen / versements anticipés). Each one earns a bonus (bonificatie / bonification), a tax reduction that is bigger the earlier the payment is made.

PaymentNo later thanBonus
1st payment10 April 20263%
2nd payment10 July 20262.5%
3rd payment12 October 20262%
4th payment21 December 20261.5%
5th payment20 February 2027 (end of the period, a Saturday: practical deadline to be confirmed)1%
Due dates and bonuses for advance tax payments on 2026 income (tax year 2027). Sources: Securex (first four dates), Partena Professional (fifth period), Deg & Partners (bonuses), secondary sources

The fifth payment is new: the period runs from 21 December 2026 to 20 February 2027 inclusive. This 20 February falls on a Saturday and FPS Finance has not yet published the practical deadline (Deg & Partners announces Monday 22 February): pay by Friday 19 February at the latest to be safe.

Since the Act of 15 July 2026 reforming personal income tax, self-employed individuals no longer face a tax increase if they make no advance payments, from 2026 income onwards. Those who started as a main occupation in 2024, 2025 or 2026 were exempt anyway. Company directors keep an increase, reduced to 4.5%.

VAT is not yours

On an invoice of €1,000 excluding VAT at 21%, you receive €1,210, but €210 belongs to the State, minus the VAT on your own purchases. You pay it every quarter (or month) with your return: prepare it from your invoices. Under the small business exemption scheme (no more than €25,000 of turnover excluding VAT a year), you do not charge VAT, but you pay VAT on your purchases without recovering it.

Importing your invoices for the year

Choose ‘I import my invoices’: drop your sales (and purchase) invoices in Peppol XML format, or the CSV export from your invoicing software (columns for date, number, client, amounts excluding VAT, VAT and including VAT, in French or Dutch). Indexo adds up the 2026 invoices, deducts credit notes and, if the year is not over, projects the amounts over twelve months. The files are read in your browser and sent nowhere.

Frequently asked questions

What percentage should you set aside as a self-employed person?

If you charge VAT at 21%, allow 36 to 52 cents per euro received for turnover of €30,000 to €150,000 (expenses of 15%, single, 2026): for example 44 cents for €60,000 of turnover and €10,000 of expenses. Under the VAT exemption scheme, from €15,000 to €25,000 of turnover, the share is 21 to 25 cents. The tool on this page calculates your exact share.

Do you still need to make advance tax payments in 2026?

They are no longer compulsory to avoid an increase: the Act of 15 July 2026 reforming personal income tax abolishes it for self-employed individuals, from 2026 income. They remain useful: they spread the cost and earn a bonus of 3% for a payment made by 10 April 2026, then less and less, down to 1% for the last one.

Why is my fund asking for extra contributions?

This is the adjustment: your provisional contributions were calculated on an old income, or on the minimum at the start of your activity. Once your actual income is known, the fund claims the difference. The tool estimates it if you enter the contribution you pay today.

Does VAT count as part of my income?

No. The VAT you charge belongs to the State: you pay it over, minus the VAT on your purchases. It is not part of your profit, nor of the calculation of your contributions or tax. You still need to set it aside, as it passes through your account first.

And if I am self-employed as a secondary occupation?

Choose ‘as a secondary occupation’ in the tool and enter your salary: contributions are only due above €1,922.16 of net taxable income, and the tax on the activity is added to the tax on your salary, at your marginal rate.

What next?

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.