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Belgium: Copyright tax regime reintroduced for IT sector

Beginning January 1, 2026

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August 1, 2025

The Belgian federal government confirmed in a “summer agreement” that the copyright tax regime will be reintroduced for the IT sector starting January 1, 2026. This follows a May 2024 Constitutional Court decision that excluded digital professions in the IT sector from the favorable tax regime, impacting companies' profitability and staff retention.

The copyright tax regime, initially reformed in 2023 to focus on artistic activities, allows for copyright remunerations to be taxed at a flat rate of 15% and exempts them from social security contributions. The reintroduction aims to address the high wage tax burden in Belgium and restore benefits to the IT sector.

Read an August 2025 report prepared by the KPMG member firm in Belgium

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