Becoming self-employed in Belgium: the complete 2026 guide
~ 8 MIN READ · UPDATED 2026
Want to go self-employed in Belgium? This guide gives you the full path — formalities, social status, tax, choosing between a main and a secondary activity — without administrative jargon.
1. Main or secondary activity?
That's the first real question. If you work at least half-time as an employee, or you're a civil servant, pensioner or student, you can start as a secondary self-employed person: reduced contributions (from ~€95/quarter), limited risk, ideal to test an idea. Otherwise you'll be self-employed as your main activity, with full social cover but minimum contributions of about €870/quarter in the first year.
2. The 4 mandatory formalities
CBE registration
Through an approved enterprise counter (Liantis, Partena, Securex, UCM, Acerta). Count ~€90–105 in fees. You receive your enterprise number.
Social insurance fund
Mandatory membership within 90 days. It calculates and collects your social contributions.
VAT
Activation with the VAT administration if your activity is subject to VAT (small business exemption possible if turnover < €25,000/year).
Health insurance fund
Registration with a health insurance fund (mutualité/ziekenfonds) for sickness and disability cover.
3. Sole trader or company (SRL/BV)?
As a sole trader: simple start, low costs, but your personal assets are liable for business debts. As an SRL/BV: liability limited to your contributions, tax optimisation from ~€50,000 of annual profit, but ~€1,200 in incorporation costs and a mandatory accountant (~€150/month).
To decide based on your profile (partners, capital, risk, fundraising), use our legal form simulator.
4. Social contributions: how much really?
In a main activity you pay about 20.5% of net taxable income, with a quarterly minimum. The first 3 years are based on a flat reference income, then adjusted once your real income is known — watch out for sometimes heavy adjustments in year 4.
5. What next? Support, coaching, tools
Depending on your region, you may be eligible for support (1819 in Brussels, hub.brussels, SOWALFIN in Wallonia, VLAIO in Flanders). Full details in our guide start-up support.
For the total budget, see how much it costs to start a business. For the full sequence of steps: where to start.
FAQ — Frequently asked questions
What are the formalities to become self-employed in Belgium?
1) Register with the Crossroads Bank for Enterprises (CBE) through an approved enterprise counter (Liantis, Partena, Securex, UCM, Acerta…). 2) Join a social insurance fund for the self-employed. 3) Register for VAT if your activity is subject to it. 4) Join a health insurance fund. Count €90 to €150 in counter fees.
How much are a self-employed person's social contributions?
In a main activity, about 20.5% of net taxable income, with a quarterly minimum of about €870 in the first year. In a secondary activity, from ~€95 per quarter depending on income. Reassessed every year by your fund.
Should I create an SRL/BV or stay a sole trader?
Sole trader: quick start, low costs, but personal assets exposed. SRL/BV: limited liability, tax optimisation above ~€50,000 of profit, but ~€1,200 in incorporation costs + a mandatory accountant. Our simulator decides based on your profile.
Can I be self-employed on the side while working as an employee?
Yes, provided you work at least half-time as an employee (or are a pensioner, student or civil servant). Contributions are reduced as long as self-employed income stays below ~€1,865/year. Above that, you pay as a standard secondary self-employed person.
When do I need to register for VAT?
As soon as your annual turnover exceeds €25,000 excl. VAT (small business exemption scheme). Below that, you can opt for the exemption and not charge VAT, but you can't recover it on your purchases either.
Torn between sole trader and company? Try our free SRL or self-employed simulator (in French).
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