Tax exemption for occasional workers in fruit growing and market gardening: the official procedures

An exemption reintroduced in 2026

On 12 June 2025, the Constitutional Court annulled the tax exemption for occasional workers in fruit growing and market gardening, with retroactive effect from 1 January 2024.

More info: « Tax exemption in CP 145.050 and 145.060 annulled »

However, a few months ago, this tax exemption was reintroduced by the programme law of 30 May 2026 effective from 1 January 2026.

More info: « Reintroduction of the tax exemption in agriculture »

On 5 August 2026, the royal decree of implementation was published, making the exemption fully operational. It applies to services performed from 1 January 2026.

What does the royal decree of implementation provide for?

The royal decree of 22 July 2026 completes the system by setting out the practical modalities of application of the measure, especially for temporary employment agencies.

New declaration code

The royal decree notably adapts the declaration formalities regarding the advance tax levy. A new declaration code 78 is introduced for applying the exemption.

As an employer, you will also need to demonstrate that you meet the conditions for applying the exemption and keep the required supporting documents.

Modalities applicable to temporary employment agencies

The main new feature of the regime is the extension of the measure to temporary employment agencies providing occasional workers to undertakings engaged in fruit growing or market gardening.

The royal decree now specifies the conditions to be met. The temporary employment agency must have the user's agreement and conclude a written agreement with them setting out the modalities of application of the exemption as well as the rules of proof.

A transitional measure allows this agreement to be formalised with retroactive effect for services performed since 1 January 2026.

The user must also confirm that the temps concerned were indeed employed as occasional workers in fruit growing or market gardening.

What is the principle of the exemption?

This exemption allows the employer to retain part of the advance tax levy withheld on the remuneration of occasional workers employed in fruit growing or market gardening.

For 2026, the amount of the exemption is €1.30 per hour worked, multiplied by the number of hours giving entitlement to the benefit.

More info: « Reintroduction of the tax exemption in agriculture »

What does Securex do for you?

We are currently analysing the practical consequences of this measure. The necessary adaptations will be integrated into our applications to ensure the correct application of the exemption in line with the new legal provisions.

Sources

• Programme law of 30 May 2026, Moniteur belge of 1^st June 2026.
• Royal decree of 22 July 2026 amending the AR/CIR 92 concerning the exemption from payment of the advance tax levy for overtime and for occasional workers in fruit growing and market gardening referred to in article 275¹³ of the CIR 92, Moniteur belge of 5 August 2026.