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v20Belgium

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1	---
2	name: be-income-tax
3	description: >
4	Use this skill whenever asked about Belgian income tax (Personenbelasting / Impot des personnes physiques) for self-employed individuals. Trigger on phrases like "personenbelasting", "IPP", "belastingaangifte", "belastingvrij minimum", "gemeentebelasting", "beroepskosten", "sociale bijdragen", "VAPZ", "PLCI", "Belgian income tax", "self-employed tax Belgium", "Tax-on-web", or any question about computing or filing income tax for a self-employed person in Belgium. This skill covers progressive brackets (25--50%), belastingvrij minimum, gemeentebelasting, beroepskosten (actual vs forfaitaire), sociale bijdragen deductibility, VAPZ/PLCI pension deduction, and Tax-on-web filing. ALWAYS read this skill before touching any Belgian income tax work.
5	version: 2.0
6	jurisdiction: BE
7	tax_year: 2025
8	category: international
9	depends_on:
10	- income-tax-workflow-base
11	---
12
13	# Belgium Income Tax (PB/IPP) -- Self-Employed Skill v2.0
14
15	---
16
17	## Section 1 -- Quick Reference
18
19	\| Field \| Value \|
20	\|---\|---\|
21	\| Country \| Belgium (Koninkrijk Belgie / Royaume de Belgique) \|
22	\| Tax \| Personenbelasting (PB) / Impot des personnes physiques (IPP) + Gemeentebelasting \|
23	\| Currency \| EUR only \|
24	\| Tax year \| Calendar year (income year) / Assessment year = income year + 1 \|
25	\| Primary legislation \| Wetboek van de inkomstenbelastingen 1992 (WIB 92) / CIR 92 \|
26	\| Supporting legislation \| KB/WIB 92; Royal Decree No. 38 (social statute) \|
27	\| Tax authority \| FOD Financien / SPF Finances \|
28	\| Filing portal \| Tax-on-web (MyMinfin) \|
29	\| Filing deadline \| 30 June (self-filing) / mid-October (with accountant) \|
30	\| Contributor \| Open Accountants Community \|
31	\| Validated by \| Pending -- requires sign-off by erkend boekhouder-fiscalist or bedrijfsrevisor \|
32	\| Validation date \| Pending \|
33	\| Skill version \| 2.0 \|
34
35	### Progressive Tax Brackets (Income Year 2025 / AJ 2026)
36
37	\| Taxable Income (EUR) \| Marginal Rate \|
38	\|---\|---\|
39	\| 0 -- 16,720 \| 25% \|
40	\| 16,721 -- 29,510 \| 40% \|
41	\| 29,511 -- 51,070 \| 45% \|
42	\| Above 51,070 \| 50% \|
43
44	### Belastingvrij Minimum (Tax-Free Allowance)
45
46	\| Category \| EUR \|
47	\|---\|---\|
48	\| Base \| 10,910 \|
49	\| +1 dependant child \| +1,850 \|
50	\| +2 dependant children \| +4,760 \|
51	\| +3 dependant children \| +10,660 \|
52	\| +4+ children \| +6,180 per additional \|
53	\| Disabled dependant \| +1,850 per person \|
54
55	Converted to tax reduction at 25% rate: EUR 10,910 x 25% = EUR 2,727.50 base.
56
57	### Gemeentebelasting (Municipal Surcharge)
58
59	- Range: 0% to 9% of federal tax
60	- Average: ~7%
61	- MUST know municipality to compute. STOP if unknown.
62
63	### Key Deductions
64
65	\| Item \| Rule \|
66	\|---\|---\|
67	\| Sociale bijdragen \| Fully deductible as professional expense \|
68	\| Restaurant meals (business) \| 69% deductible \|
69	\| Business gifts \| 50% deductible \|
70	\| VAPZ/PLCI (gewoon) \| Max ~EUR 3,965 (8.17% of reference income) \|
71	\| VAPZ/PLCI (sociaal) \| Max ~EUR 4,562 (9.40% of reference income) \|
72	\| Forfaitaire beroepskosten (max) \| ~EUR 5,750 \|
73
74	### Conservative Defaults
75
76	\| Ambiguity \| Default \|
77	\|---\|---\|
78	\| Unknown municipality \| STOP -- cannot compute gemeentebelasting \|
79	\| Unknown expense method \| Forfaitaire beroepskosten \|
80	\| Unknown business-use % \| 0% deduction \|
81	\| Unknown VAPZ type \| Gewoon VAPZ \|
82	\| Unknown vehicle CO2 \| Minimum deductibility percentage \|
83
84	---
85
86	## Section 2 -- Required Inputs and Refusal Catalogue
87
88	### Required Inputs
89
90	Minimum viable -- bank statement for the full tax year, municipality of residence, marital/family status.
91
92	Recommended -- all invoices, sociale bijdragen statements from social fund, VAPZ/PLCI certificates, prior year aanslagbiljet.
93
94	Ideal -- complete accounting records, asset register, voorafbetalingen confirmations, employment income fiche 281.10.
95
96	Refusal if minimum is missing -- SOFT WARN. No bank statement = hard stop. No municipality = hard stop.
97
98	### Refusal Catalogue
99
100	R-BE-1 -- Companies (BV, NV, CV). "This skill covers natural persons (personenbelasting) only. Vennootschapsbelasting is out of scope."
101
102	R-BE-2 -- Non-resident. "Non-resident taxation (BNI/INR) has different rules. Escalate."
103
104	R-BE-3 -- International structures. "Cross-border income and tax treaties require specialist analysis. Escalate."
105
106	R-BE-4 -- Fiscale procedures / bezwaar. "Objections and appeals require specialist advice. Escalate."
107
108	---
109
110	## Section 3 -- Transaction Pattern Library
111
112	This is the deterministic pre-classifier. When a bank statement transaction matches a pattern below, apply the treatment directly. If none match, fall through to Tier 1 rules in Section 5.
113
114	### 3.1 Income Patterns (Credits)
115
116	\| Pattern \| Tax Line \| Treatment \| Notes \|
117	\|---\|---\|---\|---\|
118	\| OVERSCHRIJVING [client], BETALING, HONORARIUM \| Beroepsinkomsten \| Business income \| Net of BTW if BTW-registered \|
119	\| STRIPE PAYOUT, PAYPAL PAYOUT \| Beroepsinkomsten \| Business income \| Platform payout \|
120	\| LOON, WEDDE, WERKGEVER \| Bezoldiging \| NOT self-employment \| Employment income \|
121	\| HUUR ONTVANGEN, HUUROPBRENGST \| Onroerend inkomen \| NOT self-employment \| Rental income \|
122	\| INTERESTEN, DIVIDEND \| Roerend inkomen \| NOT self-employment \| Capital income (RV 30% withheld) \|
123	\| FOD FINANCIEN TERUGBETALING \| EXCLUDE \| Not income \| Tax refund \|
124
125	### 3.2 Expense Patterns (Debits) -- Fully Deductible
126
127	\| Pattern \| Category \| Treatment \| Notes \|
128	\|---\|---\|---\|---\|
129	\| KANTOORHUUR, HUUR KANTOOR, OFFICE RENT \| Huurkosten \| Fully deductible \| Dedicated premises \|
130	\| BEROEPSAANSPRAKELIJKHEID, BA VERZEKERING \| Verzekering \| Fully deductible \| Professional insurance \|
131	\| BOEKHOUDER, ACCOUNTANT, FISCALIST \| Erelonen \| Fully deductible \| \|
132	\| ADVOCAAT, NOTARIS (business) \| Erelonen \| Fully deductible \| Business-related \|
133	\| KANTOORMATERIAAL, BUREELBENODIGDHEDEN \| Kantoorkosten \| Fully deductible \| \|
134	\| RECLAME, MARKETING, GOOGLE ADS \| Reclamekosten \| Fully deductible \| \|
135	\| OPLEIDING, VORMING, BIJSCHOLING \| Opleidingskosten \| Fully deductible \| Current profession \|
136	\| LIDMAATSCHAP, BEROEPSVERENIGING \| Bijdragen \| Fully deductible \| \|
137	\| BANKREKENINGKOSTEN, BANKKOSTEN \| Financiele kosten \| Fully deductible \| Business account \|
138	\| STRIPE FEE, PAYPAL FEE \| Transactiekosten \| Fully deductible \| \|
139	\| SOFTWARE, LICENTIE, ABONNEMENT \| IT-kosten \| Fully deductible \| \|
140
141	### 3.3 Expense Patterns -- Sociale Bijdragen
142
143	\| Pattern \| Treatment \| Notes \|
144	\|---\|---\|---\|
145	\| ACERTA, LIANTIS, XERIUS, GROUP S, PARTENA \| Fully deductible \| Social insurance fund contributions \|
146	\| SOCIALE BIJDRAGEN, COTISATIONS SOCIALES \| Fully deductible \| Quarterly social contributions \|
147	\| VAPZ, PLCI, AANVULLEND PENSIOEN \| Deductible (within limits) \| See Section 6 for caps \|
148
149	### 3.4 Expense Patterns -- Partially Deductible
150
151	\| Pattern \| Deductibility \| Treatment \| Notes \|
152	\|---\|---\|---\|---\|
153	\| RESTAURANT, ETENTJE, ZAKENLUNCH \| 69% \| Partially deductible \| Business purpose restaurant meals \|
154	\| GESCHENK, CADEAU, RELATIEGESCHENK \| 50% \| Partially deductible \| Business gifts \|
155	\| BRANDSTOF, BENZINE, DIESEL, TOTAL, Q8 \| CO2-based % \| T2 \| Vehicle fuel -- see CO2 rules \|
156	\| ONDERHOUD AUTO, GARAGE \| CO2-based % \| T2 \| Vehicle maintenance \|
157
158	### 3.5 Expense Patterns -- NOT Deductible
159
160	\| Pattern \| Treatment \| Notes \|
161	\|---\|---\|---\|
162	\| PRIVE, BOODSCHAPPEN, SUPERMARKT, COLRUYT, DELHAIZE \| NOT deductible \| Personal living costs \|
163	\| BOETE, GELDBOETE \| NOT deductible \| Fines \|
164	\| PERSONENBELASTING, PB BETALING \| NOT deductible \| Income tax \|
165	\| PRIVEOPNAME \| NOT deductible \| Drawings \|
166
167	### 3.6 Capital Items
168
169	\| Pattern \| Useful Life \| Annual Rate \| Notes \|
170	\|---\|---\|---\|---\|
171	\| COMPUTER, LAPTOP, PC \| 3 years \| 33.3% \| \|
172	\| PRINTER, SCANNER \| 5 years \| 20% \| \|
173	\| KANTOORMEUBILAIR, BUREAU \| 10 years \| 10% \| \|
174	\| AUTO, WAGEN (business) \| 5 years \| 20% \| CO2 deductibility limits apply \|
175	\| GEBOUW (commercial) \| 33 years \| 3% \| \|
176
177	### 3.7 Exclusions
178
179	\| Pattern \| Treatment \| Notes \|
180	\|---\|---\|---\|
181	\| EIGEN REKENING, INTERNE OVERSCHRIJVING \| EXCLUDE \| Own-account transfer \|
182	\| LENING, AFLOSSING \| EXCLUDE \| Loan principal \|
183	\| LENINGSINTERESTEN (business) \| Deductible \| Business loan interest \|
184	\| BTW BETALING \| EXCLUDE from P&L \| BTW liability payment \|
185	\| VOORAFBETALING BELASTING \| Track separately \| Credit against tax due \|
186
187	### 3.8 Belgian Banks -- Statement Format Reference
188
189	\| Bank \| Format \| Key Fields \| Notes \|
190	\|---\|---\|---\|---\|
191	\| BNP Paribas Fortis \| CSV, PDF \| Datum, Omschrijving, Bedrag \| Most common; CODA format available \|
192	\| KBC \| CSV, PDF \| Boekingsdatum, Omschrijving, Bedrag \| KBC Touch export \|
193	\| Belfius \| CSV, PDF \| Datum, Mededeling, Bedrag \| \|
194	\| ING Belgium \| CSV, PDF \| Datum, Naam tegenpartij, Bedrag \| \|
195	\| Argenta \| CSV, PDF \| Datum, Verrichting, Bedrag \| \|
196	\| N26, Revolut \| CSV \| Date, Counterparty, Amount \| Neobank format \|
197
198	---
199
200	## Section 4 -- Worked Examples
201
202	### Example 1 -- Client Payment (BTW-registered)
203
204	Input line:
205	`15/03/2025 ; BNP Fortis Credit ; DESIGN STUDIO BVBA ; Factuur 2025-012 ; +3,025.00 ; EUR`
206
207	Reasoning:
208	Client payment. If BTW-registered (21%), EUR 3,025 includes BTW. Net = EUR 2,500 (beroepsinkomsten) + EUR 525 BTW.
209
210	Classification: Beroepsinkomsten = EUR 2,500.
211
212	### Example 2 -- Restaurant Meal (69% Deductible)
213
214	Input line:
215	`22/04/2025 ; KBC Visa ; RESTAURANT COMME CHEZ SOI ; Zakenlunch ; -95.00 ; EUR`
216
217	Reasoning:
218	Business restaurant meal. 69% deductible. EUR 95 x 69% = EUR 65.55 deductible. EUR 29.45 not deductible.
219
220	Classification: Beroepskosten = EUR 65.55.
221
222	### Example 3 -- Sociale Bijdragen
223
224	Input line:
225	`15/01/2025 ; Belfius DD ; ACERTA ; Sociale bijdragen Q4 2024 ; -1,850.00 ; EUR`
226
227	Reasoning:
228	Social contributions. Fully deductible as beroepskosten.
229
230	Classification: Beroepskosten -- fully deductible.
231
232	### Example 4 -- VAPZ Contribution
233
234	Input line:
235	`30/06/2025 ; KBC DD ; ACERTA VAPZ ; Gewoon VAPZ 2025 ; -3,965.00 ; EUR`
236
237	Reasoning:
238	Gewoon VAPZ at maximum (EUR 3,965 for 2025). Deductible as social contribution.
239
240	Classification: Deductible within VAPZ cap.
241
242	### Example 5 -- Vehicle Fuel (CO2-dependent)
243
244	Input line:
245	`10/05/2025 ; BNP Fortis Card ; TOTAL ENERGIES ; Diesel ; -75.00 ; EUR`
246
247	Reasoning:
248	Vehicle fuel. Fuel is max 75% deductible regardless of CO2. Other vehicle costs follow the CO2-based formula. Business % required.
249
250	Classification: T2 -- 75% cap on fuel, business % required, CO2 deductibility for other costs.
251
252	### Example 6 -- Personal Groceries (Exclude)
253
254	Input line:
255	`08/03/2025 ; Belfius Card ; COLRUYT ; Boodschappen ; -85.00 ; EUR`
256
257	Reasoning:
258	Personal groceries. Not business-related.
259
260	Classification: NOT deductible. Exclude.
261
262	---
263
264	## Section 5 -- Tier 1 Rules (When Data Is Clear)
265
266	### 5.1 Beroepsinkomsten
267
268	All business income is beroepsinkomsten. For BTW-registered, report net of BTW.
269
270	### 5.2 Beroepskosten
271
272	Two methods (choose one):
273	- Werkelijke (actual): All documented business expenses meeting the test
274	- Forfaitaire (flat-rate): Graduated scale, max ~EUR 5,750
275
276	Cannot combine both. Sociale bijdragen deductible under either method.
277
278	### 5.3 Forfaitaire Beroepskosten Scale
279
280	\| Income Bracket (EUR) \| Rate \|
281	\|---\|---\|
282	\| 0 -- 19,620 \| 30% \|
283	\| 19,621 -- 38,900 \| 11% \|
284	\| 38,901 -- 64,770 \| 3% \|
285	\| Above 64,770 \| 0% \|
286
287	### 5.4 Non-Deductible Expenses
288
289	\| Expense \| Reason \|
290	\|---\|---\|
291	\| Personal living expenses \| Not business-related \|
292	\| Fines (boetes) \| Public policy \|
293	\| Income tax (personenbelasting) \| Tax on income \|
294	\| Capital expenditure \| Through afschrijvingen \|
295
296	### 5.5 Partially Deductible
297
298	\| Item \| % Deductible \|
299	\|---\|---\|
300	\| Restaurant meals (business) \| 69% \|
301	\| Business gifts \| 50% \|
302	\| Vehicle costs (fuel) \| Max 75% \|
303	\| Vehicle costs (other) \| CO2-based formula \|
304
305	### 5.6 Voorafbetalingen (Advance Payments)
306
307	\| Quarter \| Deadline \| Benefit % \|
308	\|---\|---\|---\|
309	\| VA1 \| 10 April \| 12% \|
310	\| VA2 \| 10 July \| 10% \|
311	\| VA3 \| 10 October \| 8% \|
312	\| VA4 \| 20 December \| 6% \|
313
314	Vermeerdering (~9% of tax) for insufficient advance payments. Making VA earns bonification to offset.
315
316	### 5.7 Filing Deadlines
317
318	\| Item \| Deadline \|
319	\|---\|---\|
320	\| Tax-on-web (self) \| 30 June \|
321	\| With accountant \| Mid-October \|
322	\| Paper filing \| End of June \|
323
324	### 5.8 Penalties
325
326	\| Offence \| Penalty \|
327	\|---\|---\|
328	\| Late filing (first) \| EUR 50/month \|
329	\| Late payment interest \| 4% per year (2025) \|
330	\| Non-filing / serious \| EUR 50-1,250 + tax increase 10%-200% \|
331
332	### 5.9 Afschrijvingen (Depreciation)
333
334	\| Asset \| Life \| Rate \|
335	\|---\|---\|---\|
336	\| Computer \| 3 years \| 33.3% \|
337	\| Software \| 3 years \| 33.3% \|
338	\| Furniture \| 10 years \| 10% \|
339	\| Vehicles \| 5 years \| 20% \|
340	\| Buildings \| 33 years \| 3% \|
341
342	Straight-line or declining balance (degressief) permitted.
343
344	---
345
346	## Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)
347
348	### 6.1 Werkelijke vs Forfaitaire Comparison
349
350	Compare actual expenses (including sociale bijdragen) against forfaitaire scale. Flag for reviewer.
351
352	### 6.2 Motor Vehicle CO2 Deductibility
353
354	From 2025, formula: 120% - (0.5% x coefficient x CO2 g/km). High-emission vehicles significantly limited. Flag for reviewer to compute using exact CO2 and fuel type.
355
356	### 6.3 VAPZ/PLCI Limits
357
358	- Gewoon: 8.17% of reference income (max ~EUR 3,965)
359	- Sociaal: 9.40% of reference income (max ~EUR 4,562)
360	- Reference income = net professional income from 3 years prior
361	- Flag for reviewer to confirm limit
362
363	### 6.4 Home Office
364
365	Dedicated workspace required. Proportional by floor area. Dual-use does not qualify.
366
367	### 6.5 Phone / Internet Mixed Use
368
369	Business portion only. Default 0%.
370
371	### 6.6 Sociale Bijdragen in First 3 Years
372
373	Provisional contributions on minimum basis. Regularisation later. Adjustment in year of payment/receipt.
374
375	---
376
377	## Section 7 -- Excel Working Paper Template
378
379	```
380	BELGIUM INCOME TAX -- PB/IPP WORKING PAPER
381	Tax Year: 2025 (AJ 2026)
382	Client: ___________________________
383	Municipality: ___________ (Rate: ___%)
384	Status: Single / Married / Cohabitant
385	Dependants: ___
386
387	A. BEROEPSINKOMSTEN (net of BTW if registered) ___________
388
389	B. BEROEPSKOSTEN
390	Method: [ ] Werkelijk [ ] Forfaitair
391	B1. Sociale bijdragen ___________
392	B2. Kantoorkosten ___________
393	B3. Verzekeringen ___________
394	B4. Erelonen (boekhouder, advocaat) ___________
395	B5. IT / software ___________
396	B6. Reclame / marketing ___________
397	B7. Reiskosten ___________
398	B8. Restaurantkosten (69%) ___________
399	B9. Autokosten (CO2-based %) ___________
400	B10. Afschrijvingen ___________
401	B11. Overige beroepskosten ___________
402	B12. TOTAL ___________
403
404	C. NETTO BEROEPSINKOMEN (A - B12) ___________
405
406	D. BELASTING
407	D1. Federale belasting (brackets) ___________
408	D2. Less: Belastingvrij minimum reductie ___________
409	D3. Less: Other reductions ___________
410	D4. Federale belasting verschuldigd ___________
411	D5. Gemeentebelasting (D4 x rate) ___________
412	D6. TOTAL ___________
413	D7. Less: Voorafbetalingen ___________
414	D8. SALDO ___________
415
416	REVIEWER FLAGS:
417	[ ] Municipality and rate confirmed?
418	[ ] Expense method confirmed (actual/forfait)?
419	[ ] Vehicle CO2 deductibility computed?
420	[ ] Restaurant meals at 69%?
421	[ ] VAPZ within limits?
422	[ ] Vermeerdering for missing VA?
423	```
424
425	---
426
427	## Section 8 -- Bank Statement Reading Guide
428
429	### Belgian Bank Statement Formats
430
431	\| Bank \| Format \| Key Fields \| Notes \|
432	\|---\|---\|---\|---\|
433	\| BNP Paribas Fortis \| CSV, PDF, CODA \| Datum, Omschrijving/Mededeling, Bedrag \| CODA format = structured \|
434	\| KBC \| CSV, PDF \| Boekingsdatum, Omschrijving, Bedrag \| KBC Touch/Business \|
435	\| Belfius \| CSV, PDF \| Datum, Mededeling, Bedrag \| \|
436	\| ING Belgium \| CSV, PDF \| Datum, Naam tegenpartij, Mededeling, Bedrag \| \|
437	\| Argenta \| CSV, PDF \| Datum, Verrichting, Bedrag \| \|
438
439	### Key Belgian Banking Terms
440
441	\| Term \| English \| Hint \|
442	\|---\|---\|---\|
443	\| Overschrijving \| Transfer \| Check direction \|
444	\| Domiciliering \| Direct debit \| Regular expense \|
445	\| Storting \| Deposit \| Potential income \|
446	\| Betaalkaart / Visa \| Card payment \| Expense \|
447	\| Bancontact \| Debit card payment \| Expense \|
448	\| Rekeningkosten \| Account charges \| Deductible \|
449
450	---
451
452	## Section 9 -- Onboarding Fallback
453
454	```
455	ONBOARDING QUESTIONS -- BELGIUM INCOME TAX
456	1. Municipality of residence? (Required for gemeentebelasting)
457	2. Family status: single, married/cohabitant, dependants?
458	3. Expense method: actual (werkelijk) or flat-rate (forfaitair)?
459	4. Sociale bijdragen: total paid in the year? Which fund?
460	5. VAPZ/PLCI contributions? Gewoon or sociaal?
461	6. Vehicle: CO2 emissions? Fuel type? Business %?
462	7. Home office: dedicated room? Floor area %?
463	8. Phone/internet: business %?
464	9. Other income (employment, rental, investment)?
465	10. Voorafbetalingen made? Amounts and dates?
466	```
467
468	---
469
470	## Section 10 -- Reference Material
471
472	### Key Legislation
473
474	\| Topic \| Reference \|
475	\|---\|---\|
476	\| Tax brackets \| WIB 92, Art. 130+ \|
477	\| Belastingvrij minimum \| WIB 92, Art. 131-145 \|
478	\| Beroepskosten \| WIB 92, Art. 49-66 \|
479	\| Forfaitaire kosten \| WIB 92, Art. 51 \|
480	\| Gemeentebelasting \| WIB 92, Art. 466-470 \|
481	\| Sociale bijdragen \| Royal Decree No. 38 \|
482	\| VAPZ \| Programmawet 24 Dec 2002 \|
483	\| Afschrijvingen \| WIB 92, Art. 61-65 \|
484	\| Voorafbetalingen \| WIB 92, Art. 157-168 \|
485	\| Restaurant meals \| 69% rule \|
486	\| Record keeping \| 7 years \|
487
488	### Test Suite
489
490	Test 1 -- Single, Antwerp (8.4%), mid-range.
491	Input: Turnover EUR 50,000, actual expenses EUR 10,000 (incl. sociale bijdragen EUR 5,500).
492	Expected: Net EUR 40,000. Federal tax ~EUR 14,016. Less belastingvrij EUR 2,728 = EUR 11,289. Gemeente EUR 948.
493
494	Test 2 -- Forfaitaire comparison.
495	Input: Turnover EUR 30,000, actual EUR 2,000.
496	Expected: Forfaitaire ~EUR 7,028. Forfaitaire is better.
497
498	Test 3 -- Restaurant meals.
499	Input: EUR 3,000 restaurant at 100%.
500	Expected: 69% = EUR 2,070 deductible. Remove EUR 930.
501
502	Test 4 -- VAPZ cap.
503	Input: EUR 5,000 gewoon VAPZ. Max EUR 3,965.
504	Expected: EUR 1,035 excess not deductible.
505
506	Test 5 -- Gemeentebelasting.
507	Input: Federal tax EUR 8,000, rate 7%.
508	Expected: Gemeente EUR 560. Total EUR 8,560.
509
510	Test 6 -- Vermeerdering.
511	Input: Tax EUR 10,000, no VA.
512	Expected: Vermeerdering ~EUR 900. Total EUR 10,900.
513
514	---
515
516	## PROHIBITIONS
517
518	- NEVER compute gemeentebelasting without municipality and actual rate
519	- NEVER allow both werkelijke and forfaitaire beroepskosten
520	- NEVER deduct restaurant meals at 100% -- maximum 69%
521	- NEVER allow income tax as a deduction
522	- NEVER allow fines as deductions
523	- NEVER allow VAPZ above maximum
524	- NEVER ignore vermeerdering for missing advance payments
525	- NEVER present calculations as definitive
526
527	---
528
529	## Disclaimer
530
531	This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as an erkend boekhouder-fiscalist or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
532
533	The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
534

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About

Use this skill whenever asked about Belgian income tax (Personenbelasting / Impot des personnes physiques) for self-employed individuals. Trigger on phrases like "personenbelasting", "IPP", "belastingaangifte", "belastingvrij minimum", "gemeentebelasting", "beroepskosten", "sociale bijdragen", "VAPZ", "PLCI", "Belgian income tax", "self-employed tax Belgium", "Tax-on-web", or any question about computing or filing income tax for a self-employed person in Belgium. This skill covers progressive brackets (25--50%), belastingvrij minimum, gemeentebelasting, beroepskosten (actual vs forfaitaire), sociale bijdragen deductibility, VAPZ/PLCI pension deduction, and Tax-on-web filing. ALWAYS read this skill before touching any Belgian income tax work.

BEty-2025

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