Tax in 2026: the return of IT consultants

The official signal of 2 September

The Ruling Commission confirms that the regime extends to computer programs from 1 January 2026. It examines originality, assigned rights, exploitation and valuation individually. A payment connected with software therefore does not qualify automatically.

FPS Finance lists an indexed ceiling of €77,220 for income earned in 2026, assessment year 2027. It operates alongside other conditions and limits. It is neither a guaranteed entitlement nor a flat amount to insert in every contract.

Separate the questions to calculate correctly

Build the civil-law file first: which original creations, which author, which rights, which assignment or licence and which actual use? Explain separately what the development service and the payment for rights each remunerate.

The tax review also covers the relative limit where services and rights are paid together, the annual ceiling and the average over earlier periods. Reconstruct the income history and identify the income year before comparing scenarios.

Expenses are a further question. Working in the Arts links the flat-rate scheme to an ordinary or plus certificate and the relevant artistic activities. IT activities alone do not qualify for that certificate. Actual expenses require evidence under the applicable rules.

Finally, address withholding, filing duties and the social-security analysis appropriate to the professional relationship. The calculator must show these assumptions: a net figure does not establish legal eligibility.