If you want to freelance in Belgium, the first surprise is the timing, not the amounts: contributions are provisional and regularised later, once your real income is known. Here is how to start a freelance activity in Belgium, what it costs in 2026, and which traps matter. Fees and thresholds below come from the INASTI, FPS Finance and regional counters; they change every year.
How do you register as self-employed?
- Register your business with the Crossroads Bank for Enterprises (BCE) through an accredited guichet d'entreprises (enterprise counter). You get a 10-digit enterprise number, which is also your VAT number. The fee was 109 euros in 2025 and is indexed yearly. Basic management knowledge is no longer required anywhere (Flanders 2018, Brussels 15 January 2024, Wallonia 1 October 2025). Wallonia keeps specific professional competence for some trades, such as restaurateur, baker, roofer or heating engineer; your enterprise counter tells you what applies in your region.
- Declare the start of your activity for VAT (form 604A in MyMinfin). Even under the franchise you remain subject to VAT and keep a number.
- Join a social insurance fund (caisse d'assurances sociales) before you start. If not, an administrative fine of 500 to 2,000 euros, a 30-day notice and then compulsory affiliation.
- Pay provisional contributions each quarter.
- If you are a starter, ask for reduced contributions during your first four quarters if you can justify low income.
- Declare income in your yearly personal income tax return: taxes in Belgium for new residents.
You need your national or BIS number first. See the Belgian national number.
What do contributions cost in 2026?
- Main activity: 20.50% up to 75,024.54 euros of income, 14.16% from 75,024.54 to 110,562.42 euros. Quarterly minimum 890.42 euros (calculated on 17,374.08 euros), maximum 5,103.05 euros.
- Starter reduction: calculated on a minimum income of 8,972.07 euros instead of 17,374.08 euros, on request.
- Complementary activity (next to an employed job): nothing under 1,922.16 euros of income; 98.51 euros a quarter when starting; beyond that the same rates.
- Fund fees: each fund charges management fees on top, so compare.
For the first three full calendar years your contributions are provisional, on a flat income; afterwards they follow your real income of three years earlier, then are regularised. Set aside the difference.
Whether you count as main or complementary, whether you qualify as a starter, and which fund fits you are the questions that decide your first-year bill. Moovy can walk you through them for your case; the final affiliation is yours to sign.
How does VAT work?
You can use the VAT franchise while annual turnover does not exceed 25,000 euros excluding VAT (2026 threshold, reduced pro rata in the start year: 12,603 euros for a start on 1 July 2026). You do not charge VAT or file periodic returns, but you cannot deduct VAT on purchases, and you report your previous year's total turnover by 31 March, even at zero (the annual client listing). Excluded: VAT units, building works, cash-register businesses and used-material deliveries.
If you exceed the threshold by up to 10% you keep the franchise to the year end and move to the normal scheme on 1 January. Above 10%, the normal scheme applies from the transaction that exceeds it. After leaving, you may return only on 1 January of the second following year.
What about e-invoicing?
Since 1 January 2026, a business established in Belgium must issue structured electronic invoices for operations with a client identified for VAT, and be able to receive them. Taxable persons under the VAT franchise are not required to issue them.
Main or complementary?
You are complementary if you also work for an employer (at least half-time for an employee), or if you draw a replacement income linked to former salaried work that is at least equal to the minimum pension of a single self-employed person. For a tenured teacher, a timetable of at least 60% is needed. If your main activity stops, tell your fund within 15 days.
Do British freelancers face other rules?
Outside the EU and the EEA you in principle need a professional card, applied for at an enterprise counter if you live in Belgium or at a consular post if you are abroad: 140 euros in Brussels (2026). If you lived in Belgium before 1 January 2021 and hold an M or N card under the Withdrawal Agreement, Brussels says you can work as self-employed without one, and Flanders lists you among those exempt; in Wallonia, check the list of exemptions with your enterprise counter. See moving to Belgium from the UK.
If you keep working partly in your old country, EU coordination rules decide where you pay social contributions: check before joining a fund.
What mistakes should you avoid?
- Starting before joining a fund.
- Underestimating the regularisation.
- Confusing the enterprise number with your national number.
- Forgetting the annual listing under the franchise.
Contribution scales and VAT thresholds change every year. Before you choose a status or sign your first contract, have your situation confirmed by an accountant or a tax adviser in Belgium.
For the employed alternative, see working in Belgium.
What kind of business structure can you choose?
A sole proprietorship (a natural person) is the simplest start; a company is another option. The social contributions described above apply to the self-employed person, whatever the form. Enterprise counters and accountants can help you compare the options. Your enterprise number is not your personal number: do not confuse them.
How do you invoice?
Under the VAT franchise you do not charge VAT, and your invoices must say so. Outside the franchise, you charge VAT and file periodic returns. Check the rules on e-invoicing for transactions with VAT-registered clients, and the annual turnover report due on 31 March under the franchise. Keep records of your turnover to watch the 25,000 euro threshold during the year.
What about health insurance and benefits as a freelancer?
The self-employed are covered for small risks as well as large ones by the compulsory insurance, through a mutuality. Join one and keep your contributions up to date. See health insurance in Belgium. Your social insurance fund handles pension rights and family allowances linked to your status.
How do you decide between employee and freelance?
Compare net income after contributions and tax for both options. An employee's cover is arranged by the employer; as a freelancer you manage it yourself, including saving for the regularisation. If you are offered a freelance contract by a single client, check whether you would be considered an employee in practice; consult a professional. Compare with working in Belgium.
Where do you get help?
Enterprise counters, social insurance funds, accountants and regional agencies such as hub.brussels help new entrepreneurs. The INASTI publishes the contribution scales. In Brussels, activation of the VAT number by the counter costs between 60 and 85 euros including VAT, or nothing if you do it yourself online. A freelance activity in Belgium is easiest when you start from the checklist above, in the right order, with your fund chosen before day one.
Remember the tax return: taxes in Belgium for new residents explains how professional income is declared.