What tax costs a one-person company in Belgium, 2026

Six turnover bands, the 2026 rule set, and the same engine behind every calculator here. Quote any row — the basis is printed below it so anyone can reproduce the number or argue with it.

These figures are what tax and social contributions take BEFORE any profit is distributed to the owner. Taking money out — as a dividend, or by winding the company down — costs more on top, and that is a separate decision.

Tax and social contributions by turnover for a one-person company in Belgium, tax year 2026
TurnoverAboutTax + contributionsShare of turnoverLeft over
€60,000€286/day€13,01921,7%€34,981
€80,000€381/day€18,72623,4%€49,274
€100,000€476/day€23,72623,7%€64,274
€120,000€571/day€28,72623,9%€79,274
€150,000€714/day€36,22624,2%€101,774
€200,000€952/day€48,72624,4%€139,274

Day rates are the turnover divided by 210 billable days — a rough way to find your own row, not an assumption in the figures. “Left over” is turnover minus business expenses minus the column before it, and it sits partly in the company and partly with you.

How these were computed

Turnover is the only thing that changes between rows. Everything else is held at the values below and disclosed, because a figure without a basis is a claim rather than a reference.

Legal structure
One-person BV / SRL
Business expenses
€12,000
Director salary
€30,000
Dependent children
1
Existing pension contribution
€1,800
Billable days
210

What this table does not answer

How much of what is left ends up in your own account. That depends on the salary and dividend decision, which is the one worth actually optimising — a fixed assumption per row would be a guess dressed up as a reference figure.

Citing these figures

Use them. They are dated, sourced to the rule set they came from, and stable until that rule set changes. If you find one wrong, tell us and we will correct it and say so in the change log.

Fiscalance, “What tax costs a one-person company in Belgium, 2026”. Rule set verified 2026-07-20. https://fiscalance.com/be/en/benchmarks

Computed on the 2026 rule set, last verified against primary sources on 2026-07-20.

General information for a BV/SRL, not tax advice. A real situation has details this basis does not model — confirm anything you act on with your accountant.

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