The principle of the status

Before 2017, a student wanting to invoice services had to either register as secondary self-employed (full contributions) or stay illegal. The student self-employed status was created to fill this gap: a legal framework with light formalities, fiscally advantageous, allowing entrepreneurship while studying.

Concretely: it's a full self-employed status (with BCE/KBO registration, VAT if needed, accounting), but with two key differences: reduced or zero social contributions depending on income, and preservation of dependent child fiscal status under conditions.

Access conditions

To benefit from the status, you must check all the following criteria:

✅
Be between 18 and 25 years old The status is strictly reserved for this age range. Above 25, you switch to secondary or main self-employed.
✅
Be enrolled in a recognized educational institution University, college, higher education, secondary in some cases. Education must be recognized by the Belgian state.
✅
Follow at least 27 ECTS credits per year (or 17h/week) Studies must remain the main activity, not an alibi. A regular enrollment certificate is requested every year.
✅
Main diploma not yet obtained If you finish a master's and resume "for fun", no. You must be in a main curriculum towards a diploma.

Social contributions: 3 levels

This is the main advantage of the status. Contributions depend on your net taxable income:

Net taxable income/year
Social contributions
Below ~€8,200 (2025 threshold)
No contribution
Between ~€8,200 and ~€16,400
Reduced contributions (~21%) on the part above threshold
Above ~€16,400
Main self-employed contributions on everything
⚠️ Thresholds are indexed annually. Verify exact amounts for 2026 on the INASTI website or with your social insurance fund before any calculation.

Taxation and dependent child status

You remain fiscally dependent on your parents as long as your annual net income doesn't exceed a certain threshold (≈ €7,290 in 2025, varies depending on whether your parents are married/legally cohabiting/single).

Important: the calculation of "net income" is specific. For a student self-employed:

  • You start from net taxable income
  • You deduct a first bracket of €3,310 (2025 amount, indexed)
  • Then a 20% deduction on the remainder

Concretely, a student self-employed can generate around €11,500 taxable income while remaining fiscally dependent. Above that, parents lose the "dependent child" tax benefit.

💡 Calculation to absolutely do: compare additional income generated above threshold and tax loss for parents. Sometimes better to limit your activity by a few hundred euros than make your parents lose €1,500 in tax benefit.

Family allowances and study grants

Family allowances

Since regionalization, each region has its own rules:

  • Brussels, Wallonia, Flanders: you can work as self-employed and keep family allowances up to 240 hours per quarter (converted for self-employed in full-time equivalents)
  • Above this, allowances are suspended for that quarter

Study grants

Student self-employed income counts in calculating reference income for study grants. If your parents are at the threshold, your activity may push the family out of the grant. Verify with your region's grant service.

Concrete formalities

  1. Register with a social insurance fund (Acerta, Liantis, Partena, Securex, Xerius, etc.) as student self-employed
  2. Register with the Crossroads Bank for Enterprises (BCE/KBO) via a business one-stop-shop (free for student self-employed at start)
  3. Activate VAT number with FPS Finance if activity is VAT-subject (under €25,000/year, option for VAT exemption regime)
  4. Open a separate professional bank account (recommended, not mandatory for sole proprietor)
  5. Choose an accountant or management software adapted to small volume

Common mistakes

❌
Forgetting VAT if you cross €25,000 If you cross the exemption threshold during the year, you must register as ordinary VAT subject AND invoice 21%. Better to register directly if you intend to grow quickly.
❌
Not keeping accounting Even as student, you must keep outgoing/incoming invoices and declare results. A well-kept Google Sheet suffices for low volumes.
❌
Confusing student job and student self-employed Student job (475h/year, light social security) remains accessible — but it's salaried, not self-employed. Combining both is possible but with specific rules.
❌
Continuing the status after studies As soon as you finish (or abandon) your main curriculum, the status falls. You must switch to main or secondary within the month.

In summary

Student self-employed is an excellent springboard to test a project, monetize a skill, or build a paid portfolio early in active life. Reduced contributions and protected fiscal status make it a near-ideal framework — provided you watch two thresholds: contributions and loss of dependent child status.

⚖️ Disclaimer. Threshold, ceiling, and deduction amounts are indexed annually. Verify exact figures for your year with INASTI and your social insurance fund before any decision.

Official sources

INASTI — Student self-employed status
FPS Finance — Dependent children taxation
Opgroeien — Family allowances (Flanders)
Iriscare — Family allowances (Brussels)