Day rate → self-employed net income Belgium 2026
Estimate your available net income from your day rate: turnover, social contributions, personal income tax. Full chain, free and instant.
Your activity
Enter your day rate to estimate your available net.
From day rate to net available income
A day rate (TJM) is only turnover: it says nothing about what actually ends up in your pocket. Between the two sit business expenses, social contributions and personal income tax, three deductions this tool computes in sequence.
The full chain
- Turnover = day rate × billable days
- − business expenses = profit
- − social contributions (INASTI)
- − personal income tax
- = net available income
Social contributions
Roughly 20.50% of your profit up to a first threshold, then 14.16% beyond it, plus your fund’s management fee. See our social contributions calculator for the detailed breakdown.
Personal income tax
Progressive brackets (25% to 50%) apply to what remains after contributions. See our income tax calculator for the exact bracket breakdown.
Sole trader or company?
This tool estimates the situation of a self-employed person in personal name. Above a certain income level, operating through a company (corporate tax, dividends) can be more advantageous , a decision to make with your accountant, not on the basis of this simulator alone.
Ready to invoice? Use our invoice generator.
Two settings that change the result
Under “Advanced assumptions”, two options carry real weight and are often overlooked.
Advance tax payments. A self-employed person who makes no quarterly prepayments incurs a surcharge: the tax is raised to 106%, multiplied by the assessment year’s rate (6.75% for assessment year 2026), of which the administration keeps 90%. Nothing is due if the result stays below 0.5% of the tax or does not exceed €100. The tool assumes you do prepay; when there is something at stake, it shows what making no prepayments would cost you. First-time starters are exempt for three years.
First-time starter status. For your first 4 quarters, the minimum social contribution is computed on €8,972.07 instead of €17,374.08, with a €118.52 reduction on the first quarter. On a low profit, the gap reaches several thousand euros a year.
Frequently asked questions
How do I go from day rate to net income?
Turnover = day rate × billable days. From that, subtract your business expenses to get your profit, then your social contributions (INASTI), then personal income tax, to obtain your available net.
How many billable days per year should I plan for?
A common benchmark is 200 to 220 billable days per year, once holidays, sick leave, and time spent on prospecting or admin are accounted for. Adjust the figure to your actual situation.
Why do I only keep 40-45% of my day rate at high income?
Because social contributions and income tax are both progressive: the higher your income, the higher the marginal tax rate (up to 50%) and, to a lesser extent, the contribution rate. The gap between turnover and net available income widens as income rises.
Company or personal name, does it change anything?
This tool estimates the situation of a self-employed person in personal name (natural person). Operating through a company follows different rules (corporate tax, dividends) that can, depending on the level of income, be more advantageous, a discussion to have with an accountant.
Is VAT neutral in this calculation?
Yes: VAT collected on your invoices is not your income, it is passed on to the state (minus VAT you paid on your own purchases). This tool works on amounts excluding VAT.
What is this calculation based on?
On the official INASTI contribution rates and the Belgian FPS Finance income tax brackets for 2026 (2025 income), applied to a self-employed person in primary status.
Does this work for a self-employed person in secondary status?
Yes: choose "Secondary status" under the advanced assumptions. The difference is in the social contributions, with no floor on the minimum income: below €1,922.16 of annual profit, no contribution is due; above that, the same rates as primary status apply, on your actual income.
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