Tax-on-Web is not yet available for personal income tax returns for the tax year 2026. As soon as it becomes available, you will usually receive a message about this in your e-box.
Dependent children: uniform maximum for net income
From the income year 2025, the net income that dependent children may have is set uniformly for all children at 5,265 euro (12,000 euro after indexation), regardless of the civil status of the parent on whom they depend (single, married or legally cohabiting). Previously, this maximum amount varied according to the family situation of the child. In 2026, this amount will be 12,300 euro (after indexation).
Moreover, the amount of income from student work that is not counted as resources has been doubled. The amount has increased from 1,500 to 3,000 euro (non-indexed base amounts) as of 1 January 2025.
These measures result from the increase of the annual upper limit for hours of student work to 650 hours from 2025 onwards.
For more information: "Dependent children: new fiscal measures in prospect"
The maximum for flexi-jobs is increased
The fiscal maximum income for non-retired flexi-jobbers was increased in 2025 from 12,000 to (indexed) 18,000 euro.
Moreover, this amount will now be adjusted annually according to the development of the index. In 2026, this amount will be 18,440 euro.
For more information: "Flexi-jobs are expanded and the tax-free threshold increased"
Tax-advantaged overtime: the maximum is increased to 180 hours
A certain number of overtime hours for which there is a right to statutory overtime pay fall under a favourable fiscal scheme, both for the employee (tax reduction) and for the employer (tax exemption on the transfer of the advance tax levy).
This number was initially limited to 130 extra hours per year per employee (except in construction and hospitality), but in recent years it has repeatedly been temporarily increased to 180 hours, most recently until 31 December 2025.
In the construction sector, the upper limit was already increased to 180 hours, provided that the site actually uses an attendance registration system. However, this condition does not have to be met during periods in which the general quota is temporarily increased to 180 hours. Finally, the upper limit in the hospitality sector is 360 overtime hours.
For more information: "Tax reduction for overtime: the general principle"
And in 2026?
Currently, the number of tax-advantaged hours is again limited to 130. However, a bill aims to permanently set the quota at 180 overtime hours per year per employee, from 1 January 2026. This measure is not yet official. We will keep you informed as soon as it is published in the Moniteur belge.
The increase to 280 hours for employees and employers working in road and railway construction and to 360 hours in hospitality remains in force.
Incoming taxpayers and researchers (expats)
The law of 18 December 2025 containing various provisions has relaxed the regime for expats as of 1 January 2025, regarding the following points:
- The share of the employer's own costs was increased from 30% to 35% of the gross annual remuneration
- The upper limit of 90,000 euro was abolished
- The gross minimum salary decreased from 75,000 euro to 70,000 euro
Transitional arrangement
However, this law provides for a transitional arrangement for employees who:
- entered employment in Belgium between 1 January 2025 and the tenth day after the publication of this law
- and whose remuneration did not exceed 75,000 euro (provided the other conditions were met).
These employees can still request to fall under the regime for incoming taxpayers. The request must be submitted within a period of three months starting from the tenth day after the publication of this law in the Moniteur belge.
The application of the regime for expats then takes effect retroactively from the date of taking up employment, but never before 1 January 2025.
For more information: "New expat regime from 1 January 2022"
Abolition of the PC-private plan from 1 October 2025
The law of 18 December 2025 containing various provisions also completely abolishes the social and fiscal advantages related to the PC-private plan.
This abolition applies from 1 October 2025, without transitional arrangement.
Previously, the employer's contribution to the purchase of a computer or IT equipment by the employee was not considered as pay and therefore, under certain conditions, qualified for a social and fiscal exemption.
This exemption expired on 1 October 2025. Consequently, any employer's contribution paid from that date is subject to advance tax levy and social security contributions.
What are the filing deadlines in 2026?
In this regard, a distinction is made between simple and complex returns.
Filing deadlines for simple returns
The new filing deadlines for simple returns are as follows:
- Paper return: 30 June 2026
- Online return: 15 July 2026
Filing deadlines for complex returns
A complex return is a return involving profits or gains, remunerations of company managers, remunerations of helping spouses or foreign professional income.
The new filing deadlines for complex returns are as follows:
- Paper return: 30 June 2026
- Online return: 16 October 2026
Return filed by a trustee
The above filing deadlines have been the same for citizens and trustees since 2023.
What does Securex do for you?
Here you will find the preparatory document for the personal income tax return. Do you still have questions? Contact your Legal Advisor at the following e-mail address: MyHr@securex.be
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