FAQ — Belgian self-employed net income
How does one go from a daily rate to net income?
Turnover (daily rate × billable days) is reduced by professional expenses to get the net professional income. INASTI social contributions are deducted, then personal income tax on the taxable income. The remainder is the net income in hand.
What is the self-employed social contribution rate?
About 20.5% on the first bracket of net taxable income, a reduced rate on a higher bracket, and nil above a cap. A minimum and maximum quarterly contribution apply. All exact amounts come from the published official INASTI schedule.
What is the difference between main, secondary and primostarter?
In a main activity a minimum contribution is always due. In a secondary activity no contribution is due below an annual income threshold. The primostarter benefits from reduced provisional contributions in the first quarters. The assisting spouse has a specific status. Each category has its own minima/maxima.
Legal lump sum or actual costs: which to choose?
The legal lump sum (percentage of income, capped) is simple and favorable when charges are low. Actual costs (rent, car, equipment, accountant, insurance) are almost always more favorable once charges are significant, but require rigorous bookkeeping.
Are VAPZ and hospitalization insurance deductible?
The voluntary supplementary pension premium (VAPZ/PLCI) is deductible within a percentage of net income and an absolute cap — it lowers tax. Private hospitalization insurance is generally not deductible for the natural person; it is shown for information only.
Why are there no meal vouchers in the form?
Meal vouchers (chèques-repas) are an extralegal benefit an employer grants to employees (or a company to its director). A self-employed natural person has no employer and cannot grant meal vouchers to themselves. Their absence is deliberate, not an oversight — they only become relevant within a company (company director), a case this calculator does not cover.
Why is the calculation sometimes unavailable?
No value is approximated. Until the year's official INASTI and SPF Finances schedules are loaded and validated, the tool refuses to produce a net rather than display an inaccurate estimate.
Does the result have legal value?
No. Actual contributions are reconciled on the final income (provisional regime then reconciliation) and income tax depends on your full tax situation. For official support, contact Paycore.