Are these measures already official?
Not yet. This article discusses a draft law. The text still needs to go through several steps, including approval by parliament and publication in the Moniteur belge. Until then, changes may still occur, and the measures are not yet legally binding. Through Lex4You, we will keep you informed of further developments.
A handy overview
This article discusses the following measures:
- Tax-free amount
- Supplement on the tax-free amount for dependents
- Phasing out the marriage quotient
- Copyrights reopened for the IT sector
- Excessive benefits in kind penalised
- Overtime tax advantage: 180 hours made permanent
- Doctoral scholarship holders
- Other measures
Tax-free amount
The tax-free amount will be gradually increased between 2027 and 2030 (from €10,910 to approximately €15,300 indexed). This means that a larger portion of the salary will no longer be taxed, resulting in a higher net salary.
This increase only applies to those with professional income.
Pensioners and beneficiaries will be compensated with a lower tax reduction.
Supplement on the tax-free amount for dependents
There will be a increase in the tax-free amount for dependents, especially for families with one child. This will occur in four steps, spread over the assessment years 2027 to 2030.
Only 'real' single parents will also receive the extra supplement for single individuals starting in 2030.
Finally, the indexing of supplements on the tax-free amount will be frozen until 2030.
Phasing out the marriage quotient
The marriage quotient will be gradually phased out starting from the assessment year 2027, aiming for a halving of the benefit after four years.
For pensioners, a phase-out scenario is provided.
The marriage quotient is a tax measure intended to relieve the tax burden for couples where one partner has little or no professional income. The mechanism ensures that 30% of the professional income of the earning partner is fiscally attributed to the partner with little or no income.
The above measures will affect the advance tax levy.
Copyrights reopened for the IT sector
The favourable tax regime for copyrights will be reopened for writers of computer programs starting from the income year 2026, subject to strict conditions.
Since 2024, they could no longer rely on the measure following a ruling by the Constitutional Court.
Excessive benefits in kind penalised
Starting from the income year 2026, the total of forfaitarily estimated benefits in kind must not exceed 20% of the granted remuneration .
This includes benefits such as company cars, interest-free loans, and housing.
The assessment of this 20% rule will not be done on an individual level but globally per category of employees on one hand and company managers on the other.
If this limit is exceeded, a separate taxation of 7.5% will be applied to the excessive part and may in certain cases lead to the loss of the reduced rate of 20% in corporate tax.
Overtime tax advantage: 180 hours made permanent
The tax reduction and exemption from withholding tax for overtime with a supplement will be made permanent for 180 hours per year. This measure also applies to temporary employees and in all sectors (except for the hospitality sector).
Read more “Tax reduction for overtime: the general principle”
Currently, the increased limit of 180 hours only applies as a temporary arrangement that ends this year.
Doctoral scholarship holders
The draft law provides for specific rules for doctoral scholarships. From the assessment year 2026, these will count as means of subsistence for dependents and doctoral scholarship holders will henceforth be treated fiscally as 'single individuals'.
Due to these measures, doctoral scholarship holders will often no longer be fiscally dependent and will enjoy fewer tax benefits.
Other measures
Finally, changes will also be made to the following tax regulations:
- Minimum remuneration for small companies: the required minimum remuneration for the reduced rate will increase to €50,000 (indexed) starting from the income year 2026
- Young athletes: the minimum age for the reduced rate on remuneration of young athletes will be lowered from 16 to 15 years
- Meal vouchers: the maximum amount of the employer's contribution will increase by €2 starting from the income year 2026, and the tax deductibility will be expanded
- Prepayments: self-employed individuals will no longer be required to make prepayments starting from the income year 2026 (and thus will not risk a tax increase), but can receive a bonus. For company managers, the obligation remains, with an additional (fifth) period for prepayments
- Special social security contribution: the calculation will now be done individually (no longer per family) and the lowest bracket will be increased, the rate lowered
- Tax work bonus: the percentage will increase, making the gross minimum wage fully net by the income year 2029
- Additional income for pensioners: pensioners who work (not through flexi-jobs) will be taxed at a flat rate of 33% on their salary starting from 2027. This does not apply to self-employed individuals or company managers
- Living wage will be taxed: the living wage will be taxed as replacement income starting from 2026, with a transitional arrangement for families with dependent children
- Tax reduction for pensions and unemployment benefits: the tax reduction for unemployment benefits will be significantly reduced starting from 2027 and will completely disappear by 2030. For pensions, the reduction will be phased out for higher incomes.
What does Securex do for you?
The above measures are not yet official. We are closely monitoring the situation and will keep you informed about further developments.
Source
- Draft law for the implementation of the coalition agreement
