Self-employed social contributions Belgium 2026 (INASTI)
Estimate your quarterly INASTI social contributions as a self-employed worker in Belgium: rate, minimum contribution, provisional vs regularized. Free.
Your income
Profit = turnover − business expenses.
Enter your net income to estimate your contributions.
Self-employed social contributions in Belgium
As a self-employed worker in primary status, you pay quarterly social contributions to your social insurance fund (INASTI network). They fund your pension, healthcare, family allowances and, since 2017, your disability insurance from day one.
A degressive rate
The rate is 20.50% of your net professional income up to a first threshold, then drops to 14.16% beyond it. Your fund adds its own management fee on top of the legal contribution.
A legal minimum
Even with little or no income, every self-employed person in primary status pays a minimum contribution, calculated on a legal minimum reference income (currently €17,374.08/year).
If you are just starting out, that floor is lower. A first-time starter contributes, for their first 4 quarters, on a minimum income of €8,972.07 instead of €17,374.08, plus a €118.52 reduction on the first quarter. In practice, on a €3,000 income the statutory contribution drops from €3,562 to €1,721 over the year. Pick “First-time starter” in the status selector to account for it.
Secondary status (bijberoep): no floor
If you run your activity as a secondary occupation alongside another main activity (employee, civil servant, retiree), the minimum contribution does not apply: below €1,922.16 of net income per year, no contribution is due (an exemption can be requested from your fund). Above that, the same rates as primary status apply, but on your actual income, without the €17,374.08 floor. The tool’s "Status" selector switches between the two regimes.
Provisional, then regularized
Contributions are first calculated on an estimated income (often that of year N-3), then regularized once your real annual income is known: a supplement is due if you earned more, a refund if you earned less.
Once contributions are deducted, use our income tax calculator to estimate your final tax, or our day-rate to net income calculator for the full chain from turnover to net.
Frequently asked questions
How much are my social contributions as a self-employed person?
Roughly 20.50% of your net professional income up to a first threshold, then 14.16% beyond it, plus your fund’s management fee. A legal minimum contribution applies regardless of income.
On what income are contributions calculated?
On your net professional income (turnover minus business expenses), for the primary self-employed status. This is the same taxable base used for personal income tax.
When are contributions paid?
Every quarter, before the last day of the quarter (31 March, 30 June, 30 September, 31 December). Late payment incurs surcharges.
What is the minimum contribution?
A legal minimum contribution applies to every self-employed person in primary status, even with low or no income, currently €17,374.08 of reference income per year.
Why "provisional" then "regularized"?
Contributions are first calculated on an estimated income (often that of year N-3), then regularized once your actual income for the year is known, with a supplement or a refund.
Is it different for a self-employed person in secondary status?
Yes, on one key point: there is no mandatory minimum contribution. Below €1,922.16 of net income per year, no contribution is due (you can even request an exemption from your fund). Above that threshold, the same rates as primary status apply, but on your actual income, without the €17,374.08 floor.
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