Employees · Negotiate and earn more
Telework allowance 2026: how much is tax-free?
Updated on
Since 1 September 2026, your employer can pay you up to €204.21 a month free of tax and contributions: €164.21 as an office allowance if you work from home at least one day a week, €20 for your internet connection and €20 for your private computer. That is €2,451 a year, entirely net.
These amounts come from the instructions of the National Social Security Office (NSSO) and the circulars of FPS Finance. Nothing obliges your employer to pay them, unless a collective agreement or another agreement provides for it: the tool shows what is possible in your case, and the gross pay rise needed for the same net.
The tax-free amounts in 2026
Four flat-rate allowances are accepted without proof of expenses. They can be added together, with one limit: the private computer or the small devices, not both.
| Allowance | Per month | Condition | How it changes |
|---|---|---|---|
| Office allowance | €164.21 | Structural teleworking: at least the equivalent of one day a week | Follows indexation |
| Private internet connection | €20.00 | You use your private subscription | Fixed amount |
| Private computer | €20.00 | You work on your own computer, including peripherals and software | Fixed amount |
| Private screen, printer or scanner | €5.00 per device, €10.00 at most | Only without an allowance for a private computer; 3 years at most | Fixed amount |
The office allowance covers heating, electricity, small office supplies and the use of a room in your home. The internet and computer amounts are not indexed.
Structural teleworking: the condition for the office allowance
Teleworking is structural when you work from home at least the equivalent of one day a week, on a regular basis. It is assessed over the month: a month with four days working from home is enough, even if one week has none. For part-time work, the rule is the same and the amount is not reduced.
With occasional teleworking, there is no flat-rate office allowance. Your employer can then reimburse your actual expenses, with proof. The €20 for internet and the €20 for a private computer remain possible for the months in which you actually use them.
The office allowance follows indexation
| Period | Amount |
|---|---|
| From 1 September 2026 | €164.21 |
| From 1 March 2026 | €160.99 |
| From 1 March 2025 | €157.83 |
| From 1 June 2024 | €154.74 |
The next amount has not been published yet. It changes after the pivot index is exceeded: Indexo will include it as soon as the NSSO publishes it.
Your telework allowance
Tell us how you telework. Indexo calculates what your employer can pay you tax-free, what is missing compared with what you receive, and the gross pay rise needed for the same net.
The tool could not be displayed. Reload the page (Cmd + Shift + R on a Mac, Ctrl + F5 on a PC).
An allowance or a pay rise?
A telework allowance reaches you in full: no contributions, no withholding tax (bedrijfsvoorheffing / précompte professionnel). To give you the same net through a pay rise, your employer would have to raise your gross pay much more, and also pay employer social security contributions on top.
| Gross salary | Telework allowances | Equivalent gross pay rise |
|---|---|---|
| €2,500 | €204.21 | €953.21 |
| €3,000 | €204.21 | €648.14 |
| €3,500 | €204.21 | €476.85 |
| €4,500 | €204.21 | €464.40 |
But an allowance does not count towards your pension, your holiday pay or your year-end bonus. To compare all kinds of benefits at equal cost, see pay rise or benefits.
Furniture, equipment and mobile phone
On top of the office allowance, your employer can reimburse you, against an invoice, for a chair, a desk, a lamp, a screen or a printer. There is no flat-rate allowance for your private mobile phone or mobile subscription.
If your employer provides the equipment and you can use it privately, it is a benefit in kind, taxed on a flat-rate basis: €72 a year for a computer, €36 for a mobile phone or tablet, €60 for an internet connection and €48 for a phone subscription.
Do you deduct your actual expenses in your tax return? The allowances received then count as a reimbursement: see actual expenses or lump sum.
Frequently asked questions
Does my employer have to pay me a telework allowance?
No, unless a collective agreement, your work rules or a teleworking agreement provides for it. The law only sets what can be paid free of tax and contributions: €164.21 for the office, €20 for internet and €20 for a private computer.
I work half-time and telework two days a week: am I entitled to the full amount?
Yes. Structural teleworking requires the equivalent of one day a week, assessed over the month. The amount is not reduced for part-time work.
What happens if my employer pays me more than the flat rate?
The part above the flat rate is in principle taxable and subject to contributions, like a salary, unless you prove higher actual expenses.
Will the €164.21 amount go up again?
Yes, after the pivot index is next exceeded. Neither the date nor the amount has been published as of 18 October 2026. Indexo will show the new amount as soon as the NSSO publishes it.
What next?
- Pay rise or benefits?At equal cost: gross pay rise, meal vouchers, working from home or CLA No. 90 bonus.
- Bicycle allowance€0.37 per km tax-free, up to €3,700 a year.
- Actual expenses or lump sum?Do your proven expenses beat the lump-sum professional expenses?
- Cafeteria planThe net value of each option in a cafeteria plan.
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.
- Instructions administratives 2026/3 : la notion de rémunération, frais (remboursements de frais), NSSO.
- Instructions administratives 2026/2 : frais (€160.99 from 1 March 2026), NSSO.
- Circulaire 2021/C/20 du 26 février 2021 relative aux interventions de l’employeur pour le télétravail (PDF copy), FPS Finance.
- Instructions administratives 2026/3 : avantages en nature (PC, internet, GSM, abonnement), NSSO.
- Indemnité de télétravail 2026: €164.21 a month since 1 September (18 September 2026), Forum for the Future (Deg & Partners) (secondary source).
- Circulaire 2026/C/84 du SPF Finances relative aux interventions de l’employeur pour le télétravail (9 September 2026), Forum for the Future (Deg & Partners) (secondary source).