Becoming a Part-Time Self-Employed in Belgium: Practical Guide

What is a Part-Time Self-Employed Person?

A part-time self-employed person is someone who runs an independent business alongside their main salaried employment (or equivalent). It's an excellent way to test a business idea without taking too much risk.

Conditions to Become Part-Time Self-Employed

Required Main Activity

You must have a main activity that provides social security coverage:

• Employee: at least part-time (minimum 235 hours per quarter)
• Civil servant: at least 200 days or 8 months per year
• Teacher: at least 6/10th of a full schedule
• Retiree: under certain income conditions

No Diploma Required (for most activities)

Since the abolition of the professional access law in 2018, most activities no longer require a specific diploma. Exceptions remain for regulated professions (accountant, architect, etc.).

Social Contributions

Provisional Contributions

As a part-time self-employed person, your contributions are calculated on your net income:

Major advantage: if your annual net income is less than €1,865.44, you pay a minimum contribution of approximately €85 per quarter.

Taxation

Your self-employed income is added to your salary and taxed according to progressive personal income tax rates:

Deductible Expenses

You can deduct your actual professional expenses or opt for a flat-rate deduction:

• Computer equipment and software
• Professional travel expenses
• Professional subscriptions
• Professional share of rent (home office)
• Training related to your activity

Steps to Get Started

1. Register with a Business Counter

Visit an accredited business counter to obtain your enterprise number (approximately €90).

2. Join a Social Insurance Fund

Choose and join a social insurance fund within 90 days.

3. Activate VAT (if necessary)

If your turnover exceeds €25,000/year, VAT registration is mandatory. Below that, you can benefit from the exemption regime.

4. Open a Professional Bank Account

Although not mandatory for natural persons, it is strongly recommended to separate your finances.

Mistakes to Avoid

• Not keeping accounts: even simplified, bookkeeping is mandatory
• Forgetting provisional contributions: they are due from the first quarter of activity
• Mixing personal and professional finances: use a separate account
• Neglecting VAT: check if you are liable and file your returns on time

Conclusion

Part-time self-employment is an ideal formula for entrepreneurship with reduced risk in Belgium. With lower social contributions and the security of your main job, you can develop your business gradually.

Ready to get started? LegalBelgique supports you through all administrative procedures.