Copyright income for IT freelancers: back in from 2026, at half the advantage
For years, software developers routed part of their pay through copyright income taxed at a low movable rate. A 2023 reform excluded software from the regime, and the Constitutional Court upheld that exclusion in May 2024 — but the 2026 federal summer agreement reopened the door: IT is back in, retroactively, from 1 January 2026. The catch is that the lump-sum cost deduction no longer applies to IT, so the advantage is worth roughly half what it used to be.
Why copyright income was attractive
Income from the transfer of copyright is taxed as movable income at a flat 15% rate up to a ceiling, far below the marginal rates on ordinary professional income (50%+ plus social contributions). Developers who create original code have long argued their work qualified.
From exclusion to reinstatement
A 2023 reform excluded income from computer programs from the copyright regime, and the Constitutional Court upheld that exclusion as reasonable in a ruling of 16 May 2024. That left IT freelancers locked out for two assessment years. The 2026 federal summer agreement reversed course: from 1 January 2026, software and IT developers regain access to the copyright regime, and the change applies retroactively for tax year 2026. But the same reform abolished the lump-sum (forfaitaire) cost deduction for IT — it is now kept only for artists — which roughly halves the effective advantage versus the pre-2023 regime.
- From 1 January 2026, IT/software developers regain access to the copyright regime, retroactively
- The rate stays a flat 15% on qualifying copyright income, within ceilings and conditions
- The lump-sum cost deduction is abolished for IT (kept only for artists), roughly halving the net advantage
- Documentation of genuine, original, protected work still matters — the eligibility test itself did not get easier
- Get a ruling or specialist advice before relying on it — this is a fresh regime change and practice is still settling
Frequently asked
- Can IT freelancers use copyright income again?
- Yes. From 1 January 2026, software and IT developers regain access to the copyright regime, applied retroactively for the tax year. The 15% rate applies, but the lump-sum cost deduction no longer does for IT, so confirm the real numbers with a specialist before relying on it.
- What is the risk of getting it wrong?
- Reclassification to ordinary professional income plus interest and penalties, if the underlying work is not genuinely original, protected, copyrightable output. The regime itself is no longer disputed for IT, but the eligibility test for any individual piece of work still is a real audit risk — document everything and consider a ruling.
- Why is the copyright regime worth less than before 2023?
- Because the lump-sum cost deduction that used to boost the effective net return is abolished for IT (it survives only for artists). On the same €10,000 of copyright income, the tax saved versus ordinary salary is roughly half what it was pre-2023 — still worthwhile, but model it with the current rules, not the old ones.
This article is general information for a one-person company (BV/SRL), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.
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