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Depreciation in 2026: straight-line or declining-balance, the table under Belgian rules
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With straight-line depreciation, the annual charge is the asset’s value divided by its useful life: €10,000 over 5 years gives €2,000 a year. With declining-balance depreciation, reserved for the self-employed (and for assets acquired by a company before 2020), the rate doubles, without exceeding 40% a year: €4,000, then €2,400, €2,000 and €1,600.
In a company, the first annual charge is reduced pro rata to the financial year: a €10,000 asset acquired on 1 April 2026, over 5 years, gives €1,506.85 in the first year. Rules checked on 8 October 2026.
Self-employed or company: the rules
| Rule | Self-employed (individual) | Company |
|---|---|---|
| First annual charge | Full, whatever the acquisition date | Pro rata to the financial year (assets acquired since 2020) |
| Declining-balance | Allowed: at most 2 × the straight-line rate, 40% at most | Excluded for assets acquired since 1 January 2020 |
| Incidental costs (transport, installation, non-deductible VAT) | All at once, or at the same pace as the asset | At the same pace as the asset, small companies included (assets acquired since 2020) |
| Formality for declining-balance depreciation | Form 328 K attached to the tax return | — |
Declining-balance depreciation is always excluded for cars, dual-purpose vehicles and minibuses (except taxis and hire with a driver), for assets whose use is transferred to a third party and for intangible assets, which are depreciated over at least 5 years (3 years for research and development). A return of declining-balance depreciation for small companies has been announced, but had not been published on 1 August 2026.
Commonly accepted useful lives
| Asset | Useful life | Straight-line rate |
|---|---|---|
| Office buildings, shops, liberal professions | about 33 years | 3% |
| Industrial buildings | 20 years | 5% |
| Machinery, furniture, office equipment | 10 years | 10% |
| New vehicles | 5 years | 20% |
| Used vehicles | 3 to 4 years | 25 to 33% |
| IT equipment | 3 to 5 years | 20 to 33% |
| Small equipment | 3 years | 33% |
| Solar panels | 20 years | 5% |
| Software and other intangible assets | at least 5 years | 20% at most |
| Research and development | at least 3 years | 33% at most |
With declining-balance depreciation, the switch to straight-line happens in the year when the straight-line charge, calculated on the original value, exceeds the declining-balance charge. The asset is then fully depreciated a year earlier: over 4 years instead of 5 in the example above. A small asset worth less than €1,000 excluding VAT can in practice be expensed directly.
Build the depreciation table
Enter the value, useful life, method and acquisition date. Indexo applies the rules for the self-employed or for companies.
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Frequently asked questions
Can a company still use declining-balance depreciation?
No, not for assets acquired or created since 1 January 2020, whatever its size. A return for small companies has been announced but is not yet in force.
Does a self-employed person have to apply a pro rata in the first year?
No: an individual deducts a full annual charge in the year of acquisition, whatever the purchase date. The pro rata temporis rule applies to companies.
Over how many years should a computer be depreciated?
Over 3 to 5 years (33 to 20% a year) depending on use. Software bought separately is an intangible asset: at least 5 years.
Are installation costs depreciated with the asset?
In a company, yes: since 2020, incidental costs (transport, installation, non-deductible VAT) have been depreciated at the same pace as the asset, even in a small company. A self-employed person can deduct them all at once in the year of the expense, or depreciate them with the asset.
What next?
- How much to set asideThe tax and contributions to expect for the year.
- Pay for the director of an SRLThe director’s net income for the split you choose.
- Tax and social calendarAll 2026-2027 due dates by profile, to add to your calendar.
- Accountant’s toolboxThe seven everyday calculations: VAT, interest, payment reference, IBAN, CBE, deadlines, depreciation.
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.
- L’amortissement en droit fiscal et comptable belge : fondements, méthodes et guide pratique (2 August 2026), Deg & Partners, via Forum for the Future (secondary source).
- Amortissement dégressif à 40 % : mode d’emploi complet pour l’indépendant, état des lieux pour la société (24 August 2026), Deg & Partners, via Forum for the Future (secondary source).