30/09/2026
Studying while building your own business? More and more young people are doing just that. At the end of 2025, Belgium counted 9,155 student entrepreneurs: a record. Maybe you also sell handmade products, build websites or want to work as a photographer alongside your studies. But how do you get started? How much can you earn? And what administration is involved? We explain how the student entrepreneur status works and what you need to keep in mind in 2026.
As a student entrepreneur, you combine your studies with your own self-employed activity. For example, you might work as a graphic designer for clients or sell products through an online shop. You work for your own account rather than as an employee under a student contract.
This is separate from the ‘student entrepreneur’ status that your university or university college may grant you to provide certain benefits.
The advantage? If your income remains limited, you pay reduced social security contributions or even none at all, while still building up social rights.
Social rights are rights you build up through contributions to the social security system. They may, for example, entitle you to a pension or sickness benefits.
As a student, however, you are still considered a fully self-employed person. This means you must officially register your business, keep accounts and comply with your tax and any applicable VAT obligations. Your student status does not exempt you from these requirements.
You do not automatically receive student entrepreneur status simply because you study and earn some extra income. You must carry out a self-employed activity and meet several conditions.
For your studies, the following conditions apply, among others:
You are enrolled at a recognised educational institution in order to obtain a recognised qualification.
You take at least 27 credits per academic or school year, or attend at least 17 hours of classes per week if your course is not organised using credits.
You regularly attend classes or can demonstrate that you take part in exams.
You must also be at least 18 years old.
Under the rules that apply until the end of September 2026, you can retain the status until 30 September of the year in which you turn 25. From 1 October 2026, this age condition will become more flexible. We explain further below who this change applies to.
You apply for the status through a social insurance fund, such as Acerta or Xerius. This organisation handles your registration as a self-employed person and calculates your social security contributions. The fund also checks whether you meet the applicable conditions.
This depends on your net taxable professional income. This is not the same as your turnover.
Your turnover is the total amount of your sales or services, excluding VAT. To determine your net taxable professional income, items such as deductible professional expenses and social security contributions paid are deducted.
Your taxes and social security contributions are calculated based on this net taxable income.
Net taxable professional income = turnover – professional expenses – social security contributions paid
For 2026, the following thresholds apply:
Less than €8,687.04 per year in net taxable income: you pay no social security contributions.
From €8,687.04 up to less than €17,374.08 per year in net taxable income: you pay reduced social security contributions, calculated on the part of your income above the exempt threshold.
From €17,374.08 per year in net taxable income: you pay social security contributions like a self-employed person in a main occupation.
You are a student entrepreneur for the entire calendar year and build websites for several clients. You generate a total turnover of €12,000.
You have €4,000 in deductible professional expenses, for example for software, server hosting and the purchase of a second monitor. You have provisionally paid €0 in social security contributions.
In this simplified example, your provisional net taxable income is therefore €8,000. This is below the threshold for social security contributions.
Did you only start during the year? In that case, your income is converted to a full-year amount when calculating your social security contributions. You therefore cannot simply apply the annual threshold to income earned over only a few months.
If you started your activity in the third quarter and earned €3,000, for example, the calculation will be based on an annual income of €12,000.
Also keep in mind that your social insurance fund initially works with provisional contributions. The final calculation is made once your actual income is known.
Do you expect to earn relatively little? Discuss with your social insurance fund whether your provisional contributions can be reduced, potentially to zero.
Possibly. Paying no social security contributions does not automatically mean that you do not have to pay taxes. These are two different calculations.
If you start as a sole proprietor, you declare the income from your activity in your annual personal income tax return, which you are required to submit from the age of 18. This is the tax on your personal income.
The tax authorities also take other taxable income into account, such as income from a student job.
For income year 2026, the tax-free allowance amounts to €11,550. If your total net taxable income remains below this amount, you will in principle not pay personal income tax. You still have to submit a tax return.
At PIA Go!, we do more than help you keep track of your figures: we also take care of your tax return. This means you do not have to figure out yourself where to declare the income and expenses of your sole proprietorship.
Being a tax dependant means that, under certain conditions, your parents receive a tax benefit for you. If you earn too much, they may lose that benefit.
A separate calculation applies for this. The calculation of your social security contributions or personal income tax therefore does not automatically determine whether you can remain a tax dependant.
Other income, such as income from a student job, may also be taken into account.
For this reason, do not only calculate how much you personally have left after taxes and contributions, but also check what impact your income may have on your parents.
Being a student does not entitle you to a separate VAT exemption. The VAT rules you have to follow depend on your activity.
You may be eligible for the VAT exemption scheme for small businesses. In principle, this is available if your annual turnover does not exceed €25,000 excluding VAT, although certain activities are excluded.
If you start during the year, the turnover threshold for your first year is reduced proportionally.
Do you use this scheme? If so, you do not charge VAT to your customers. In return, you cannot reclaim the VAT paid on your own purchases from the Belgian tax authorities.
You also retain a VAT number and certain administrative obligations. A VAT exemption therefore does not mean that you no longer need to keep accounts.
Whether this scheme is beneficial depends, among other things, on your customers and the purchases or investments you plan to make. Discuss this choice with your accountant before you start.
Expenses you incur for your self-employed activity can reduce your taxable income. These are known as professional expenses. As a result, you pay tax on a lower income.
Professional expenses are costs that are necessary for carrying out your business activity and allow you to generate turnover. Examples include a software licence for your assignments, materials, advertising expenses or your accountant’s fees.
To deduct an expense for tax purposes, you must be able to demonstrate that it is connected to your self-employed activity. Always keep your invoices and other supporting documents. Private expenses are not deductible.
Do you use something for both professional and private purposes? In that case, you can only deduct the professional portion.
For example, if you buy a laptop that you use 60% for professional purposes, you can in principle only deduct that professional part.
Some investments, such as a laptop, camera or other professional equipment, must also be depreciated over several years. This means that you cannot always deduct the full purchase price in the year you buy it. Instead, the deduction is spread over the estimated useful life of the asset.
From 1 October 2026, you can retain student entrepreneur status after the age of 25 under certain conditions.
To do so, you must already have student entrepreneur status during the third quarter — July, August and September — of the year in which you turn 25.
After that, you must continue to meet the study requirements without interruption and continue your self-employed activity.
This therefore does not mean that everyone over the age of 25 will be able to become a student entrepreneur for the first time. The change is intended to allow an existing status to continue.
Some administrative rules are also changing. For example, the prior declaration stating that you will regularly attend classes will no longer be required. You must, however, still be able to demonstrate that you meet the study requirements.
The rules are also being clarified for students preparing a final thesis and for students who graduate at a time other than June or September.
Are you about to turn 25 or is your study programme changing? Ask your social insurance fund what this means specifically for your registration.
After your studies, you can simply continue your business, but you cannot remain a student entrepreneur indefinitely.
When you need to switch to another status depends, among other things, on when you graduate. If you graduate in June, you can generally retain student entrepreneur status until the end of September.
Do you then start working at least half-time as an employee while continuing your business? In that case, you can generally continue as a self-employed person in a secondary occupation.
Do you decide to focus entirely on your own business without another main professional activity that meets the requirements? You will then normally become self-employed in a main occupation.
Discuss this transition with your social insurance fund and accountant in good time. That way, you can take changing social security contributions into account and better understand how much net income you will have left.
A good idea is the beginning. After that, you also need to officially set up your business correctly.
If you start as a sole proprietor, you will need to arrange the following, among other things:
Your registration and enterprise number.
Through a business counter, you register your activity in the Crossroads Bank for Enterprises, Belgium’s official database of businesses.
Your registration with a social insurance fund.
This is also where you apply for student entrepreneur status.
Your bank account and any necessary VAT activation.
It is best to use a separate account for your business and determine which VAT scheme applies to your activity. Depending on your activity, you may also need certain permits.
Your accounting.
You keep track of your sales, purchases and supporting documents and ensure that your returns are submitted correctly.
You do not have to do all of that accounting yourself.
At PIA Go!, you provide your documents digitally and your personal accountant takes care of processing them and submitting your returns. You remain responsible for providing your documents, but you do not need to figure out all the accounting rules yourself.
Starting your own business while studying can be a great opportunity to test your idea, gain experience and find your first customers.
Do not only consider how much you can earn. Also think about how much time you have available alongside your classes and exams and what type of activity you would like to pursue.
You do not have to start big right away. A realistic plan and a clear overview of your figures are a good place to start.
Helping customers, completing assignments, attending classes and preparing for exams: your schedule can fill up quickly. You do not need to add managing your entire accounting administration to the list.
At PIA Go!, we take care of the accounting for your sole proprietorship. You provide your invoices and other documents through our digital platform. Your personal accountant processes them and takes care of your tax return and any VAT returns required for your activity.
Not sure whether a purchase qualifies as a professional expense? Or do you want to better understand what your figures mean? You can turn to a real accountant with your questions.
That leaves you with more time for your studies and your business.
Would you like to become a student entrepreneur? Discover how PIA Go! can take care of your accounting.
What is the difference between a student entrepreneur and a student employee?
As a student employee, you work for an employer under a student employment contract.
As a student entrepreneur, you work for your own account: for example, you sell products or carry out assignments for clients. You have your own business and therefore need to manage your accounting, taxes and any applicable VAT obligations.
How do I apply for student entrepreneur status?
You apply for student entrepreneur status through a social insurance fund.
The fund checks whether you meet the conditions and may request documents, such as proof of enrolment at your educational institution.
You must also be able to demonstrate that you are studying sufficiently and regularly attend classes or take part in exams.
How much do I pay in social security contributions as a student entrepreneur in 2026?
If your net taxable professional income is less than €8,687.04 per year, you pay no social security contributions.
From this amount up to less than €17,374.08, you pay reduced contributions. From €17,374.08, you pay contributions like a self-employed person in a main occupation.
These thresholds are based on your income after deductions such as professional expenses, not on your turnover.
Did you start during the year? In that case, your income is converted to a full-year amount for this calculation. You therefore cannot simply apply the annual thresholds to income earned over only a few months.
Do I have to submit a tax return if I earn very little?
Yes. Even if you earn little and ultimately do not have to pay any tax, you still have to submit a tax return as a student entrepreneur.
For income year 2026, the basic tax-free allowance is €11,550.
Whether your income remains below that threshold depends on your total net taxable income, including any other income you may have in addition to your business income.
Can I remain a tax dependant of my parents as a student entrepreneur?
Yes, provided that you meet the applicable conditions. Your own income is one of the factors taken into account.
A different calculation applies from the one used for your social security contributions or personal income tax.
Not having to pay social security contributions or taxes therefore does not automatically mean that you can remain a tax dependant of your parents.
Have your situation checked if your income increases or if you also have a student job.
Do I have to charge VAT as a student entrepreneur?
That depends on your activity and your VAT scheme.
If your annual turnover does not exceed €25,000 excluding VAT, you may qualify for the VAT exemption scheme for small businesses.
In that case, you do not charge VAT, but you also cannot reclaim the VAT on your purchases.
Not every activity qualifies for the scheme. In addition, the turnover threshold is reduced if you start your business during the year.
Which expenses can I deduct as a student entrepreneur?
You can deduct expenses related to your self-employed activity that meet the relevant tax requirements.
Examples include professional software, materials, your website and your accountant.
Do you also use a purchase privately, such as a laptop? In that case, only the professional portion is deductible.
Keep your supporting documents and bear in mind that some purchases must be depreciated over several years.
Can I remain a student entrepreneur after turning 25?
From 1 October 2026, this will be possible under certain conditions.
You must already have student entrepreneur status in the third quarter of the year in which you turn 25. After that, you must continue to meet the conditions without interruption and continue your self-employed activity.
The change therefore does not mean that everyone over the age of 25 can become a student entrepreneur for the first time.
What happens to my business when I graduate?
You can continue your business, but you must switch to another social status at the appropriate time.
When exactly that happens depends, among other things, on when you graduate.
If you start working at least half-time as an employee, you can generally continue your business as a self-employed person in a secondary occupation.
If you focus entirely on your own business, you will normally become self-employed in a main occupation.
Discuss the transition with your social insurance fund and accountant in advance.
Can PIA Go! take care of my accounting as a student entrepreneur?
Yes. At PIA Go!, you can outsource the accounting for your sole proprietorship.
You provide your documents digitally and a real accountant processes your accounts and answers your questions. Depending on the package you choose, we also take care of your personal income tax return.
This means you do not need to figure out all the accounting rules yourself and can spend more time on your studies and your business.
