Belgium - Tax Guide for Freelance Contractors
Welcome to our guide to Belgian Taxation. You will find a wealth of information which will be useful if you plan to work in, or place consultants in, Belgium.
Our tax guides give a general overview of the actual taxation rates and rules at the time of writing. There are of course many ways to legally reduce tax or social security burdens in Belgium. Please contact us for more information or an actual breakdown of your situation, and to find out more about our range of payroll and contact management services in Belgium.
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Belgian Income Tax
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Belgian Social Security
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Belgian Visas and Work Permits
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Umbrella and Contract Management Services in Belgium
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Download our Belgian Taxation Factsheet
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Contact our Belgian Tax Consultants
Social Security
Residents and non-residents working in Belgium are required to pay social security contributions on their gross salary in Belgium or in the country of their employer after an E101 has been issued.
Social security rates for 2012:
- 35% for employers approximately,
- 13.07% for employees approximately.
Employers pay social security contributions for pension insurance, health insurance, sickness payments, unemployment insurance, child benefits, salary restrictions, vocational diseases, labour accidents, educational leave, child care, as well as special contribution based on C02 emissions where company cars are used for private purposes and to an asbestos fund.
Employees pay social security contributions for pension, health and unemployment insurance and for sick leave payments as well as a special monthly lump-sum (max EUR 60.94) depending on wages subject to social contributions.