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Generic Tax Name Social security contribution - Compulsory contributions (Self-employed)
Tax name in the national language Cotisations sociales obligatoires à charge des travailleurs indépendants / Verplichte sociale premies t.l.v.de zelfstandigen
Tax name in English Compulsory social contributions by self-employed persons
Member State BE-Belgium
Tax in force since 1967/07/27
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Royal Decree n° 38 of 27 July 1967; Royal Decree of 19 December 1967.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope Belgian territory.
 
Taxpayers
The base or rate of social security contributions paid by Employees on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments

The self-employed.

 
Tax object and basis of assessment
Employees pay social security contributions for








Comments

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employees includes























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employees












Comments


Comments

Contributions levied on the net professional income of self-employed persons.

 

The contribution is calculated on the net professional income of self-employed persons in the current year, but the provisional contribution is calculated on the net professional income of self-employed persons  in the third calendar year (‘reference year') preceding the year during which the contributions are paid.  The regularisation takes place when final income is known.

 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments

Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employees are tax deductible Yes No


Comments

Starting self-employed persons who do not have a ‘reference year' pay contributions on a provisional basis.

Persons who have a self-employed additional job next to their principal occupation and retired people who still have a professional activity pay no contributions or only a reduced contribution as long as their annual income does not exceed a threshold established every year.

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
Pensions

Health care

Unemployment

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments



Comments

Amounts applicable in 2015 (with reference to the income of 2012):

Professional income per ceiling

Amount of the contribution

Up to 12,870.43 EUR

707.87 EUR per quarter

Between 12,870.43 EUR and 55,576.94 EUR

22.0% of net professional income

Between 55,576.94 EUR and 81,802.81 EUR

14.16% of net professional income

More than 81,802.81 EUR

0.00 EUR

   

Amounts applicable in 2014 (with reference to the income of 2011): 

Professional income per ceiling

 Amount of the contribution

Up to 12,870.43 EUR

707.87 EUR per quarter

 Between 12,870.43 EUR and 55,576.94 EUR

22.0% of net professional income

 Between 55,576.94 EUR and 81,902.81 EUR

14.16% of net professional income

More than 81,902.81 EUR

0.00 EUR

   

Amounts applicable in 2013 (with reference to the income of 2010):

Professional income per ceiling

 Amount of the contribution

 Up to 12,830.63 EUR

705.68 EUR per quarter

 Between 12,830.63 EUR and 55,405.04 EUR

22.0% of net professional income

 Between 55,405.04 EUR and 81,649.49 EUR

14.16% of net professional income

More than 81,649.49 EUR

0.00 EUR

   

Amounts applicable in 2012 (with reference to the income of 2009):

Professional income per ceiling

 Amount of the contribution

 Up to 12,597.43 EUR

692.86 EUR per quarter

 Between 12,597.43 EUR and 54,398.06 EUR

22.0% of net professional income

 Between 54,396.06 EUR and 80,165.52 EUR

14.16% of net professional income

More than 80,165.52 EUR

0.00 EUR

   

Amounts applicable in 2011 (with reference to the income of 2008):

Professional income per ceiling

 Amount of the contribution

 Up to 12,129.76 EUR

667.14 EUR per quarter

 Between 12,129.76 EUR and 52,378.55 EUR

22.0% of net professional income

 Between 52,378.55 EUR and 77,189.40 EUR

14.16% of net professional income

More than 77,189.40 EUR

0.00 EUR

   

Amounts applicable in 2010 (with reference to the income of 2007):

Professional income per ceiling

 Amount of the contribution

 Up to 11,824.39 EUR

 650.34 EUR per quarter

 Between 11,824.39 EUR and 51,059.94 EUR

 22.0% of net professional income

 Between 51,059.94 EUR and 75,246.19 EUR

14.16% of net professional income

More than 75,246.19 EUR

0 EUR

   

Amounts applicable in 2009 (with reference to the income of 2006):

ofessional income per ceiling

Amount of the contribution

Up to 11,824.39 EUR

650.34 EUR per quarter

Between 11,824.39 EUR and 51,059.94 EUR

22.0% of net professional income

Between 51,059.94 EUR and 75,246.19 EUR

14.16% of net professional income

More than 75,246.19 EUR

0 EUR

   

Amounts applicable in 2008 (with reference to the income of 2005):

Professional income per ceiling

Amount of the contribution

Up to 11,420.41 EUR

628.12 EUR per quarter

Between 11,420.41 EUR and 49,315.46 EUR

22.0% of net professional income

Between 49,315.46 EUR and 72,675.38 EUR

14.16% of net professional income

More than 72,675.38 EUR

0 EUR

   

Amounts applicable in 2007 (with reference to the income of 2004):

Professional income per ceiling

Amount of the contribution

Up to 9,792.99 EUR

481.08 EUR per quarter

Between 9,792.99 EUR and 47,830.21 EUR

19.65% of net professional income

Between 47,830.21 EUR and 70,492.18 EUR

14.16% of net professional income

More than 70,492.18 EUR

0 EUR

   

Amounts applicable in 2006 (with reference to the income of 2003):

Professional income per ceiling

Amount of the contribution

Up to 9,664.59 EUR

474.77 EUR per quarter

Between 9,664.59 EUR and 47,203.12 EUR

19.65% of net professional income

Between 47,203.12 EUR and 69,567.99 EUR

14.16% of net professional income

More than 69,567.99 EUR

0 EUR

   

 

The above-mentioned amounts concern the general category of the self-employed persons (main activity).

 
Tax due date

The self-employed pay their quarterly social security contribution to the social insurance fund they are affiliated with.

 
Tax collector

The social insurance funds the self-employed are affiliated with act as tax collectors.

 
Special features

The social contribution is calculated on the inflation-adjusted net earned income realised three years before. There is a minimum and a maximum. Up to 2002 the income of the reference year was first grossed up with the theoretical value of the social contribution due on such income according to the rate schedule of the reference year. Then this grossed up income was inflation adjusted and finally the social contribution was calculated (with a different marginal rate and additional fixed amount (lump sum) for each income bracket). From 2003 onwards, the marginal rates were increased but the grossing up and the additional fixed amounts were abolished.

Contribution year
(and reference year)

Adjustment coefficient

Minimum
(euros; on yearly basis)

Maximum
(euros; on yearly basis)

2015 (2012)

2014 (2011)
2013 (2010)
2012 (2009)
2011(2008)
2010 (2007)

2009 (2006)

2008 (2005)

2007 (2004)

2006 (2003)

2005 (2002)

2004 (2001)

2003 (2000)

2002 (1999)

2001 (1998)

2000 (1997)

1.0282748

1.0574582
1.0914513
1.0950350
1.0537941
1.0734670

1.0929874

1.0745475

1.0779395

1.0860889

1.0674172

1.0522912

1.0612037

1.0688421 (*)

1.0609871 (*)

1.0368237 (*)

2,831.48

2,831.48
2,822.72
2,771.44
2,668.56
2,601.36

2,601.36

2,512.49

1,924.32

1,899.08

1,837.20

1,781.88

1,753.62

1,721.11

1,689.57 (68,157 BEF)

1,635.47 (65,975 BEF)

15,954.65

15,954.65
15,905.30
15,616.25
15,036.50
14,657.96

14,657.96

14,157.17

12,607.56

12,422.28

12,036.76

11,674.20

11,489.17

11,251.91

10,716.70 (445,527 BEF)

10,692.69 (431,342 BEF)

       

(*) applicable on grossed up income of the reference year.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61131a

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 3,671.40 EUR 0.95
2011 3,527.20 EUR 0.93
2010 3,467.60 EUR 0.95
2009 3,356.30 EUR 0.96
2008 3,184.40 EUR 0.90
2007 2,792.40 EUR 0.81
2006 2,679.80 EUR 0.82
2005 2,532.40 EUR 0.81
2004 2,466.30 EUR 0.83
2003 2,361.10 EUR 0.83
2002 2,301.20 EUR 0.84
2001 2,207.00 EUR 0.83
2000 2,137.90 EUR 0.83

Comments