Student jobs in Belgium 2026: tax, tax return and staying your parents’ dependant
In short
On your 2026 income you pay no income tax as long as your net taxable income stays under €11,550 (the tax-free allowance raised by the law of 15 July 2026), which is €16,500 taxable gross if your only income is student work; you still have to file a tax return in 2027. Within your 650 hours, your employer withholds no tax. Your parents can keep you as a dependant for tax if your 2026 net resources do not exceed €12,300: the first €7,010 of taxable gross earned on a student contract is left out, then 20% expenses are deducted (at least €580), which comes to about €22,385 taxable gross if you only have student jobs.
Two questions hide behind “student job tax”, with two different ceilings: do you pay income tax yourself, and do your parents keep you as a dependant? Both are worked out on the 2026 calendar year (tax year 2027) and start from your taxable gross: your gross pay minus social security contributions, so 2.71% within your 650 hours. That is the amount next to code 250 on your 281.10 tax form.
You: no income tax below €16,500 taxable gross
For 2026 income, the tax-free allowance is €11,550 of net taxable income: the law of 15 July 2026 raised its base amount to €4,945, which gives €11,550 once indexed. If your only income is student work and you do not claim actual expenses, the flat-rate expenses deducted automatically lift that threshold to €16,500 taxable gross. Within your 650 hours, you would need to earn more than €26 gross an hour to reach it. Above the threshold, you pay tax on the part above it, and the tax is progressive.
You may see another figure: on 28 September 2026, the FPS Finance and Student@work pages still showed €11,180 net, or €15,971.43 taxable gross. That amount predates the law of 15 July 2026 (Belgian Official Journal of 29 July 2026), which applies from tax year 2027, so to your 2026 income: €4,945 times the indexation coefficient of 2.3356 published in the Belgian Official Journal of 12 August 2026, or €11,550 after rounding.
Tax return and withholding tax
- From 18, you must file your own tax return every year, even with no income. Under 18, as soon as you have income from a student job.
- Your 2026 income is declared in 2027 (tax year 2027). If you only have student jobs, you will probably receive a simplified tax return proposal: check the amounts, especially the one next to code 250.
- No withholding tax (the advance on income tax your employer keeps back) if three conditions are met: a written student contract, 650 hours at most in the year, and only the solidarity contribution as social security contribution.
- Tax withheld anyway, for example beyond 650 hours? It is an advance: if your income stays under the threshold, your tax return gives it back in full or in part. No tax return, no refund. Social security contributions withheld are not refunded.
Your parents: dependant below €12,300 net resources
For your 2026 income, your parents can keep you as a dependant if your net resources do not exceed €12,300. There is a single ceiling for all dependent children, whatever your parents’ situation. The calculation starts from your taxable gross for the year: the first €7,010 earned on a student contract is left out, then flat-rate expenses of 20% are deducted, at least €580. Your other income counts too, taxable or not (tips, for example); child benefit does not. If you only have student jobs, the ceiling equals €22,385 taxable gross: within your 650 hours, you would need to earn more than €35 gross an hour to reach it. Above it, your parents lose the increase in their tax-free allowance for a dependent child, and their tax goes up.
| Example, 2026 income, student jobs within your 650 hours | Taxable gross (gross minus 2.71%) | Income tax for you | Net resources | Dependant? |
|---|---|---|---|---|
| 400 hours at €13 gross = €5,200 | €5,059.08 | €0 | €0 (under the €7,010 left out) | Yes |
| 650 hours at €14 gross = €9,100 | €8,853.39 | €0 | €1,263.39 (€1,843.39 minus the €580 minimum) | Yes |
| 650 hours at €16 gross = €10,400 | €10,118.16 | €0 | €2,486.53 (€3,108.16 minus 20%) | Yes |
The other conditions for staying a dependant
- Be part of your parents’ household on 1 January 2027. Moving into student accommodation (a “kot”) for your studies changes nothing: you are still part of the household.
- Not have received integration income from the CPAS/OCMW in 2026, whatever the amount or duration.
- Not be paid by your parent to help in their business if they deduct that pay as a business expense: they then cannot claim you as a dependant, whatever the amount.
- If it is your brother or sister who claims you as a dependant, the ceiling is only €4,200 of net resources.
Related questions
Do student workers pay tax in Belgium?
Your student pay is earned income that you declare in your own name, but you pay no income tax as long as your 2026 net taxable income stays under €11,550, which is €16,500 taxable gross if you only have student jobs. Within your 650 hours, your employer withholds no tax.
Do I have to declare my student job?
Yes. From 18, a tax return is compulsory every year, even with no income; under 18, as soon as you have income from a student job. Your 2026 income is declared in 2027, often through a simplified tax return proposal to check.
Does my student job change my parents’ taxes?
Only if your 2026 net resources exceed €12,300: you are then no longer a dependant, your parents lose the increase in their tax-free allowance for a dependent child and pay more tax. Your pay is never added to their income: it is declared in your name.
Why is my employer withholding tax from my student pay?
Because one of the three conditions is missing: a written student contract, 650 hours at most in the year, only the solidarity contribution due. That withholding is an advance on your tax: you get it back in full or in part through your tax return if your income stays under the threshold.
How much can I earn and still be my parents’ dependant?
Up to €12,300 of net resources in 2026, or about €22,385 taxable gross if you only have student jobs. Above €16,500 taxable gross you already pay a little income tax yourself, but your parents keep you as a dependant.
I live in student accommodation: am I still my parents’ dependant?
Yes: a child who lives elsewhere for their studies is still part of the household. You need to be part of it on 1 January 2027 and your 2026 net resources must stay under €12,300.
Official sources
- FPS Finance: young people and students, tax return and withholding tax (in French)
- FPS Finance: net resources, €12,300, €4,200, 20% and €580 expenses (in French)
- FPS Finance: dependent children, conditions (in French)
- Belgian Official Journal: law of 15 July 2026 reforming personal income tax (in French)
- Belgian Official Journal: indexation notice for tax year 2027, coefficient 2.3356 (in French)
- Student@work (NSSO): Hours package and impact (€22,385)
Trakko is not an official source: this guide sums up the rules as published by the authorities on the date shown. For an answer you can rely on, check Student@work, mycareer.be or the body quoted.