Becoming Self-Employed in Belgium: The Complete 2026 Guide

Introduction

Starting as a self-employed worker in Belgium is an exciting project that requires thorough preparation. This guide walks you through every step, from initial considerations to the effective launch of your business.

Prerequisites

General conditions

To exercise a self-employed activity in Belgium, you must:

• Be at least 18 years old (with exceptions for emancipated minors)
• Have full civil and political rights
• Not be subject to a judicial prohibition on commercial activities
• Have professional access if your activity is regulated

Basic management knowledge

Since the 2018 reform, basic management knowledge is no longer required in Wallonia and Brussels. In Flanders, this obligation has also been abolished. However, certain regulated professions still require specific diplomas or certificates.

Administrative steps

1. Open a professional bank account

Although not mandatory for self-employed sole proprietors, a separate professional account is strongly recommended to separate your personal and professional finances. Belgian banks offer professional accounts at various rates.

2. Register with the Crossroads Bank for Enterprises (CBE)

Your registration with the CBE is done through an accredited enterprise counter. This counter will assign you your unique enterprise number, which is essential for any commercial activity. Registration fees are approximately EUR 91.50 (2026).

3. Join a social insurance fund

Within 90 days of starting your activity, you must join a social insurance fund. This membership is mandatory and grants you social rights (pension, health insurance, family allowances).

4. VAT activation

If your annual turnover exceeds EUR 25,000, VAT registration is mandatory. Your enterprise counter can activate your VAT number during CBE registration.

5. Mandatory and recommended insurance

• Professional liability insurance: strongly recommended
• Disability insurance: recommended (legal coverage is limited)
• Supplementary pension (PLCI/VAPZ): tax-advantageous

Tax regime

As a self-employed sole proprietor, your professional income is subject to personal income tax according to progressive brackets:

• 0 to EUR 15,820: 25%
• EUR 15,820 to 27,920: 40%
• EUR 27,920 to 48,320: 45%
• Above EUR 48,320: 50%

Remember that social contributions (approximately 20.5% of your net income) come on top of this tax burden.

Self-employed as a secondary occupation

If you are employed at least 50%, you can start as a self-employed worker as a secondary occupation. This status provides a safety net since your social rights are covered by your main employment. Minimum social contributions are reduced.

Conclusion

Looking to start as a self-employed worker in Belgium with peace of mind? LegalBelgique supports you through all administrative steps, from CBE registration to VAT activation. Contact our advisors for personalized guidance.