The law discussed below has already been adopted by the Chamber but has not yet been published in the Moniteur belge.
A handy overview
This article covers the following measures:
- Tax-advantaged overtime with surcharge: 180 hours
- Net voluntary overtime
- Tax-free amount
- Supplement on the tax-free amount for dependent children
- Phasing out of the marriage quotient
- Copyrights reopened for the IT sector
- Excessive benefits in kind penalised
- Increase of the tax work bonus
- Doctoral bursaries
- Other measures
Tax-advantaged overtime with surcharge: 180 hours
A tax-favourable regime applies to a certain number of overtime hours with statutory overtime surcharge for both the worker (tax reduction) and the employer (tax exemption on the advance tax levy payment).
This number was initially limited to 130 overtime hours per year and per worker (except for construction and hospitality) but was temporarily increased several times to 180 hours. The last time this was until 31 December 2025.
Read more “Tax reduction on overtime: the general principle”
The law now fixes this quota permanently for all sectors at 180 overtime hours per year and per worker and this retroactively from 1 January 2026.
The increase to 280 hours for workers and employers performing road and railway works and to 360 hours in the hospitality sector remains applicable.
Net voluntary overtime
The system of voluntary overtime was expanded on 1 April 2026.
Workers can now perform a maximum of 240 net voluntary overtime hours (instead of 120).
In addition, a maximum of 120 tax-friendly overtime hours with surcharge can be performed, bringing the total to a maximum of 360 voluntary overtime hours per year.
In the hospitality sector, the number of 360 voluntary overtime hours has even been increased to 450 hours.
Read more "The 240 net voluntary overtime hours are official”
Tax exempt
The law reforming personal income tax now explicitly exempts these 240 net voluntary overtime hours from advance tax levy and income taxes.
From now on, it is also explicitly stated in the law that the exemption can only be granted when no overtime pay was awarded for the overtime hours.
Tax-free amount
The tax-free amount will gradually increase over five years from 10,910 euros in income year 2026 to 15,600 euros (indexed amounts) in income year 2030. This means a larger part of the income will be exempt from tax, resulting in a higher nett salary.
This measure is aimed at persons with professional income.
For pensioners and persons with replacement income, the effect of the increase is offset by a reduction of the tax reduction to which they are entitled.
Supplement on the tax-free amount for dependent children
The supplements on the tax-free amount for one or two dependent children will be increased over four years from income year 2026. From income year 2029, the supplement per child for families with one or two children will be fully equalised.
The supplements for three or more dependent children, however, will not be increased and will remain unchanged from income year 2026.
With these measures, the government wants to modernise the tax-free amount system and treat children more equally, reflecting the current reality of smaller, single-parent and blended families.
Supplement on tax-free amount for single parents
In addition, the additional supplement on the tax-free amount for single parents will from income year 2029 only be granted to actually single parents. Parents living together de facto will no longer be eligible for this additional tax support.
Phasing out of the marriage quotient
The marriage quotient will be gradually phased out from income year 2026, aiming to halve the benefit after four years. This measure also fits into modernising taxation since today there are more dual earners than families with only one breadwinner.
For pensioners and older taxpayers, a phase-out scenario of almost twenty years is provided.
The marriage quotient is a tax measure intended to reduce 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 be reflected in the advance tax levy.
Copyrights reopened for the IT sector
The tax-favourable regime for copyrights will be reopened from income year 2026 for writers of computer programs, subject to strict conditions.
Since 2024, they could no longer rely on the measure following a ruling by the Constitutional Court.
Read more "Copyrights reopened for the IT sector from 2026"
Excessive benefits in kind penalised
From income year 2026, the total of flat-rate estimated benefits in kind may no longer exceed 20% of the granted remunerations.
More information about the benefits concerned and the sanction when this 20% limit is exceeded can be found in our separate news article.
Read more: "Benefits in kind under control"
Increase of the tax work bonus
The law strengthens the tax work bonus for workers with a low salary. This measure aims to make work financially more attractive and fits into the government's ambition to increase the difference between a salary and a replacement income.
Read more: "Tax work bonus strengthened from income year 2026"
Doctoral bursaries
The law also provides specific rules for doctoral bursaries. From income year 2026, these count as means of subsistence for dependents. In addition, doctoral bursary holders will in certain cases be treated fiscally as singles, even when married or legally cohabiting.
As a result, doctoral bursary holders will more often no longer be fiscally dependent and may lose certain tax benefits, such as the marriage quotient.
Other measures
Finally, changes are also made to the following tax arrangements:
- Minimum remuneration for small companies: the required minimum remuneration for applying the reduced rate in corporate tax will practically increase from 45,000 euros to approximately 50,000 euros from income year 2026
- Young athletes: the minimum age to qualify for the favourable tax rate for young athletes will be lowered from 16 to 15 years from income year 2026
- Prepayments: self-employed persons and helping spouses will no longer be obliged to make prepayments from income year 2026 and thus no longer risk a tax increase. Those who do prepay can receive a bonus. The obligation to prepay remains for company managers
- Reduction of special social security contribution: from income year 2028, this contribution will no longer be calculated per family but individually. At the same time, the rates will be adjusted so that the maximum contribution can be gradually halved
- Additional earnings of pensioners: pensioners who remain active as workers will be taxed at a separate rate of 33% on their salary from income year 2027. No tax reduction for overtime applies to this income. Self-employed persons and company managers are not covered by this scheme
- Poverty line income becomes taxable: the poverty line income will be taxable as replacement income from income year 2026. A transitional arrangement is provided for families with dependent children to limit adverse effects
- Tax reduction for pensions and unemployment benefits: the tax reduction for unemployment benefits will be gradually phased out from income year 2026 and will eventually disappear completely. For pensions, the reduction is limited for higher incomes
- Entrepreneur deduction: from income year 2027, self-employed persons can partially exempt a first bracket of their profits and revenues from tax through a new entrepreneur deduction
What does Securex do for you?
For additional information or further questions about these measures, you can contact your Legal Advisor via myHR@securex.be
Source
- Law of 9 July 2026 on the reform of personal income tax (this law has already been adopted by the Chamber but has not yet been published in the Moniteur belge).
