Revenue minus business expenses, before social contributions and taxes
Affects the minimum quarterly contribution
Per quarter
Per year
Effective rate
Payment schedule 2025
Q1 (31 Mar)
Q2 (30 Jun)
Q3 (30 Sep)
Q4 (31 Dec)
Your income exceeds the ceiling of ~€107,080. No additional contributions are due above this amount.
Estimate based on 2025 rates (20.5%, min. ~€938.77/quarter for main occupation). Final contributions are determined by your social insurance fund.
2025 rate
20.5% of net professional income. Minimum ~€939/quarter for a main occupation. Ceiling at ~€107,080.
Quarterly payments
4 payments per year: 31 March, 30 June, 30 September and 31 December. Late payment incurs surcharges.
Regularisation
The first 3 years you pay provisional contributions. A regularisation follows afterwards based on your final income.
Frequently asked questions
How much social contributions do I pay as a self-employed person in Belgium? ↓
As a self-employed person in a main occupation you pay 20.5% social contributions on your net professional income. There's a minimum contribution of roughly €939 per quarter (2025). For a secondary occupation the same 20.5% rate applies but without a mandatory minimum (unless your income is high enough).
When do I pay social contributions as a self-employed person? ↓
You pay 4 quarterly contributions: due 31 March, 30 June, 30 September and 31 December. In the first three years you pay provisional contributions based on an estimate. A regularisation follows afterwards based on your definitively established income.
What's the difference between a main and secondary occupation for social contributions? ↓
With a main occupation there's a minimum contribution of roughly €939/quarter, even if your income is low or negative. With a secondary occupation there's no mandatory minimum: you only pay 20.5% on your actual income, which is advantageous for low incomes.
Up to what income do I owe social contributions? ↓
There's a ceiling: above roughly €107,080 net professional income per year (2025) you no longer owe additional social contributions. Everything above this ceiling is exempt from social contributions.
Invoicing automation for freelancers?
I build automated invoicing flows via Shopify and Billit — VAT-correct, with quarterly overviews and accountant export.