Tax reform 2026: what changes for companies employing IT consultants

The Belgian Arizona tax reform introduces several changes in 2026 that directly affect companies working with IT consultants, whether they are employed, on umbrella payroll or invoicing through their own company.

Minimum director remuneration of €50,000

To benefit from the reduced corporate tax rate of 20% instead of 25%, a director must now receive an indexed minimum remuneration set at around €50,000 per year, roughly €4,167 gross per month. If your consultant works through their own company and wants the reduced rate, that threshold must be respected. A BSH simulation calculates the minimum daily rate required for each configuration.

Flat rate benefits capped at 20%

Flat rate benefits in kind are now capped at 20% of gross remuneration. On a gross of €4,000 per month the cap is €800 per month. The measure limits excessive optimisation practices, so check that the package of your IT consultants stays within that ceiling.

Indexation ceiling of €4,000

The reform introduces an indexation ceiling of €4,000 applied in 2026 and again in 2028. Salaries above that level are no longer indexed in the same proportion. This slightly reduces pressure on permanent payroll costs but does not affect the daily rates of independent or umbrella consultants.

Mandatory electronic invoicing

Since 1 January 2026, all Belgian VAT registered companies must use structured electronic invoices through the Peppol network. A PDF sent by email is no longer compliant for domestic business to business transactions. BSH is fully compliant with this obligation.

End of deductibility for new combustion cars

Since 1 January 2026, newly ordered combustion vehicles are 0% deductible. Electric vehicles ordered before the end of 2026 remain 100% deductible.