What you want to keep after all taxes and contributions
Accountant, insurance, phone, tools, etc.
Weekdays excl. weekends (typically ~230)
Vacation days and Belgian public holidays (~10)
What share of available time is billable
Affects minimum social contribution floor
Result
Minimum hourly rate
Day rate (8h)
Billable hours/year
Annual breakdown
- Required annual revenue
- Business expenses
- Net professional income
- Social contributions (~20.5%)
- Income tax (incl. communal surcharge)
- Net income
Estimate based on 2025 Belgian tax brackets. Consult an accountant for personal advice.
Frequently asked questions
How do I calculate my hourly rate as a self-employed person in Belgium? ↓
Start from your target net monthly income. Add social contributions (20.5% of net professional income), personal income tax and business expenses. Divide the total annual amount by your billable hours. The calculator does this automatically, accounting for Belgian tax brackets.
What's a good occupancy rate for a freelancer? ↓
A realistic occupancy rate is 65-75%. This accounts for time spent on prospecting, admin, training and unpaid periods. Starters are better off planning for 60%; experienced freelancers with steady clients can reach 80%+.
Which costs should I include as a self-employed person? ↓
Think: social contributions (mandatory), accountant, insurance (professional liability, guaranteed income), phone, internet, software/tools, travel costs, training and possibly office costs. A conservative estimate is €400-800/month.
How much tax do I pay as a self-employed person in Belgium? ↓
As a self-employed person you pay social contributions (20.5% of net professional income, min. ~€939/quarter for a main occupation) and personal income tax on progressive brackets: 25% up to €15,820, 40% up to €27,920, 45% up to €48,320 and 50% above that. Plus an average 7% municipal surcharge.
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