Actual expenses or flat rate Belgium 2026
Compare the statutory flat rate for professional expenses with your already totalled actual expenses, without recommendation. Free, sourced from FPS Finance.
Your amounts
Total of your own actual professional expenses (travel, office, equipment...), not reconstructed by this tool.
Enter your status, income and actual expenses to compare both amounts.
A choice that belongs to you, every year
On your personal income tax return, you can deduct either the statutory flat rate for professional expenses (automatically calculated based on your status), or the actual amount of your professional expenses if that is more advantageous. This tool shows both amounts without ever choosing for you.
A single rate per status, capped
The statutory flat rate is not a tiered scale: it is a single rate (30%, 3%, or 5% depending on your status) applied to your gross professional income, with a euro cap that changes each year according to indexation.
What this calculator does not do
It does not reconstruct the detail of your actual expenses category by category, and never recommends either option, the decision remains entirely yours.
Frequently asked questions
Does this tool tell me which one to choose?
No, deliberately not. It shows both amounts side by side, without recommendation, this is a tax decision that belongs to you each year at your personal income tax return, not optimisation advice.
How is the statutory flat rate calculated?
Depending on your status: 30% of gross professional income (after social contributions) for an employee, capped at €6,070; 3% for a company director, capped at €3,200; 5% for an assisting spouse, capped at €5,340 (2026 income).
Does this tool calculate the detail of my actual expenses?
No. You must have already totalled your own actual professional expenses (commuting, office costs, equipment...) before using this tool. For the travel portion, see our "kilometre allowance" tool.
Can I change my choice from year to year?
Yes, the choice between the flat rate and actual expenses is made at each personal income tax return, never a definitive commitment from one year to the next.
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