The conditions to obtain the status
The student entrepreneur status has existed since 2017. It is not a separate tax status but a lighter social contribution regime, reserved for those who genuinely study.
Four conditions have to be met at the same time.
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Being between 18 and 25 years old. The status ends in the quarter of your twenty fifth birthday.
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Being enrolled as a main occupation in a recognised educational institution, in Belgium or abroad, for at least 27 ECTS credits or 17 hours of classes per week.
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Attending classes regularly, with the aim of obtaining a diploma recognised by a competent authority.
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Running a self-employed activity, alone or through a company, and being affiliated to a social insurance fund.
A thesis or a final internship does not always meet the credit requirement. Check with your fund before counting on reduced contributions for that term.
How to apply for the status
You apply through your social insurance fund, at the latest on the last day of the quarter you are applying for. It is not retroactive beyond that limit: a late application loses you the benefit of the quarter that has passed.
You attach an enrolment certificate from your institution stating the number of credits or class hours. The fund passes it on to INASTI, which makes the decision.
The status is renewed every academic year, so a new certificate is needed each September.
Apply as soon as you register at the business counter, in the same move. That way you do not discover at the end of the quarter that a full contribution is due.
Contributions based on your income
The principle is simple: as long as your annual net income stays modest, you pay nothing or almost nothing. The thresholds are indexed every year, but the logic has not changed since the status was created.
The income taken into account is net income, so after deducting your professional expenses. Keeping proper track of your costs can therefore keep you under a threshold and change your contribution entirely.
Contributions by annual net income
| Annual net income |
Social contribution |
| Below the first threshold, around 8,400 € |
No contribution due |
| Between the first and second threshold, around 8,400 to 16,900 € |
Reduced contribution on the part above the first threshold |
| Above the second threshold |
Contributions of a self-employed person in a main occupation |
| Whatever the income |
Affiliation and declaration remain mandatory |
As for every self-employed person, contributions are provisional first and adjusted two to three years later. Keep aside what you have not yet paid, even if the amount feels far away.
Child benefit and your parents' tax
Two indirect effects often weigh more than the contribution itself, and they are the ones students discover too late.
Child benefit keeps being paid as long as your activity stays within the ceilings set by your region, expressed in working hours or in income depending on the case. Going over can suspend payment for that quarter.
For tax purposes you remain a dependant of your parents as long as your net resources stay under an annual ceiling, which is higher in a single parent family. Above it, your parents lose an increase in the tax free allowance that often costs more than your profit.
Do the maths before accepting a large contract at the end of the calendar year. Pushing the invoice back by a few weeks is sometimes enough to stay under a ceiling.
VAT and invoicing
The student entrepreneur status lightens social contributions, not VAT obligations. You are subject to VAT from the first euro invoiced, exactly like a self-employed person in a main occupation.
In practice most student entrepreneurs choose the exemption scheme as long as their turnover stays under 25,000 € a year: no VAT to charge, no periodic return, but no recovery either.
Your invoices still have to carry the legal mentions: continuous numbering, date, full identification of both parties, description of the services and mention of the scheme applied.
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A sequential invoice number, with no gap in the series.
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Your company number and the client's if they are VAT registered.
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The mention of the exemption scheme if you benefit from it.
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The payment due date, which you will need if you have to send a reminder.
A non-compliant invoice is still owed by the client, but it complicates collection and their own deduction. Better to get it right from the very first one.
What changes after your studies
The status ends when your studies do, or in the quarter you turn 25. You then move either to a side business if you find at least half time employment, or to a main occupation.
That first move to a main occupation is when minimum contributions become due, even without income. It is the real step up, and it is prepared with two quarters of cash in advance.
If you continue the activity, keep the same company number and the same bookkeeping. Your first three years of figures will serve as the basis for your future adjustments.
Novadesko for a student entrepreneur
Between classes, exams and clients, bookkeeping has to fit on a phone. That is where Novadesko starts.
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A compliant invoice created from your phone, with automatic numbering and legal mentions.
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The exemption scheme mention added automatically when you benefit from it.
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Your expenses photographed, then read and sorted, which lowers the net income your contributions are based on.
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Tracking of your annual turnover, so you see the 25,000 € threshold coming before you cross it by accident.
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Automatic payment reminders, because chasing a client during exam period never happens.
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An accounting export ready for your parents' accountant or your own.
Frequently asked questions
Can I combine a student job with the self-employed status?
Yes. A student job under contract and a self-employed activity can coexist, but both count towards the child benefit ceilings and towards the resources that keep you a dependant of your parents.
Is the status possible under 18?
No. The regime starts in the quarter you turn 18. Before that, a self-employed activity is not open to you.
What happens if I fail my year?
The status remains possible as long as you are regularly enrolled for the required number of credits and attend classes. If you drop out during the year, tell your fund, which will recalculate your contributions.
Do I have to charge VAT to my clients?
Under the exemption scheme and below 25,000 € of annual turnover, no. You invoice without VAT and mention the scheme applied. Above it, you move to the normal scheme with quarterly returns.
Do my parents lose a tax advantage?
Only if your net resources go above the annual ceiling that keeps you a dependant. Below it, nothing changes for them.
See also
The thresholds, ceilings and amounts on this page are indexed every year. Check them with your social insurance fund, with the FPS Finance or with your accountant before you decide.
