Student freelancer in Belgium: conditions, contributions and tax
Becoming a student freelancer lets you launch an activity without giving up your studies. Conditions, 2026 income limits, social contributions, tax and steps: here is what to check before you start.
Who can become a student freelancer?
This scheme has existed in Belgium since 2017. It lets you run an independent activity during your studies, with lighter social contributions. INASTI officially calls it the self-employed student scheme. To qualify as a student freelancer, four conditions apply.
- Be at least 18 and under 25 years old.
- Follow a course leading to a degree, at a Belgian or foreign institution.
- Take at least 27 credits per academic year, or 17 hours of classes a week.
- Run an independent activity alongside your studies.
The scheme does not apply automatically. A future student freelancer requests it from their social insurance fund, with a certificate of enrolment. The fund may then ask for a new certificate each academic year. The INASTI website, run by the national institute for the self-employed, sets out these rules.
Social contributions: it all depends on income
The amount due follows your annual professional income. For 2026, INASTI sets three bands.
- Below €8,687.04: no social contributions.
- From €8,687.04 to €17,374.08: a reduced contribution, calculated on the part above the first limit.
- From €17,374.08: the contributions of an ordinary independent worker.
These amounts change every year, so check them before you set your prices. In addition, a student freelancer cannot apply for an exemption from social contributions. The fund first calculates provisional contributions. It then adjusts them once the tax authorities know your actual income. Therefore, keep a reserve if your activity takes off.
For the full calculation, read our guide to social contributions for independent workers.
Tax: income like any other
Your profits add to your other income and fall under personal income tax. You benefit from the tax-free allowance, whose amount changes every year. Your actual business expenses remain deductible, provided you can justify them.
Take care if you are still a dependant for your parents' tax purposes. Above a resources ceiling, you lose that position, and your parents then pay more tax. Those ceilings also change every year, so consult FPS Finance before crossing a limit. For a student freelancer, this point often weighs more than contributions.
Family allowances, meanwhile, follow regional rules. Depending on the region, entitlement may depend on your income or working time. Also ask your health insurance fund whether you remain covered as a parent's dependant.
VAT: exemption or standard scheme?
VAT raises a separate question. Below €25,000 of annual turnover, a student freelancer can opt for the small business exemption. You then charge no VAT, but you cannot reclaim VAT on purchases either. Above that level, the standard scheme applies. Either way, your number needs VAT activation: our guide to VAT activation explains the process.
The steps to become a student freelancer
Follow these steps in order.
Example: design work during your studies
Take a fictional case, based on the 2026 limits. Lea, 21, takes 60 credits and designs logos for local shops. She invoices €800 a month and spends €150 on software and equipment. Her annual income therefore reaches €7,800, below the first limit: no social contributions.
The following year, her work doubles. She invoices €1,600 a month against €200 of costs, so €16,800 of income. As a student freelancer, she then pays a reduced contribution on €8,112.96. Her turnover stays below €25,000, so the VAT exemption remains available.
Common mistakes
A few traps keep catching the student freelancer.
- Invoicing before joining a social insurance fund.
- Confusing turnover with income when checking the limits.
- Spending the money needed later for the contribution adjustment.
- Forgetting the tax ceilings that affect parents.
- Neglecting professional insurance suited to the activity.
And after graduation?
Once a condition no longer applies, the scheme ends. That happens after your degree, at 25 or below 27 credits. You then become a full-time independent, or a part-time independent if you take a salaried job. Build that change into your prices and cash planning, since contributions rise sharply. A former student freelancer who prepares for it keeps control of their profitability.
Work with your own figures
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