Belgian self-employed net income — Daily rate
Estimate a Belgian sole-trader's net income under the self-employed status. Based on INASTI social contributions, professional expenses (lump sum or actual) and the personal income tax schedule — from daily rate to net, or the reverse.
How does the calculation work?
- Turnover (daily rate × billable days) is reduced by professional expenses (legal lump sum or actual costs) to obtain the net professional income.
- INASTI social contributions are computed on that net income by activity category (main, secondary, primostarter, assisting spouse), then increased by the social fund's management fee.
- Taxable income is subject to personal income tax (progressive schedule + communal surcharges, exempted quota, family charges). Net = net income − contributions − income tax.
Frequently asked questions
How does one go from a daily rate to net income in Belgium?
Turnover (daily rate × billable days) is reduced by professional expenses to get the net professional income. INASTI social contributions are then deducted, followed by personal income tax computed on the taxable income. The remainder is the net income in hand.
What is the self-employed social contribution rate?
The ordinary rate is about 20.5% on the first bracket of net taxable income, then a reduced rate on a higher bracket, and nil above a cap. A minimum and a maximum quarterly contribution apply depending on the activity category.
Does the calculation account for a secondary activity or primostarter?
Yes. The category (main activity, secondary activity, primostarter, assisting spouse) changes the minima/maxima and the exemption threshold. In a secondary activity no contribution is due below an annual income threshold.
Does the calculator's result have legal value?
No. The result is purely indicative: actual contributions are reconciled on the final income and income tax depends on your full tax situation. For official support, contact Paycore.