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  • Writer's pictureDavid Bultreys

Copyright : tax advantages?

Warning obsolete article: new regime in force on 01/01/2023

Works such as computer software, articles, constructions, photographs, lessons, songs, ... entitle their creator to copyright remuneration.

Copyright, an advantageous tax system?

Being paid through copyright provides a low-tax income.

The scheme also allows employers to reduce their wage costs.

Generally accepted remuneration:

  • self-employed: maximum 12.5% of the turnover related to the creation ;

  • employees: maximum 25% of gross salary.

Deductible expenses :

Actual costs


Flat fee (income 2021) :

  • 50% on the first bracket from € 0.00 to € 16,680.00;

  • 25% on the second bracket from €16,681.00 to €33,360.00;

  • 0% over €33,360.00.

The maximum deduction of costs is therefore €12,510.00

Tax rate (income 2021) :

  • 15 % on the first €62,550.00 (+ municipal surcharges and/or agglomeration tax);

  • Above €62,550.00: considered as professional income.

The effective tax rate will therefore be between 7.5% and 15%.


  • It is strongly recommended to establish an agreement between the company and the beneficiary of the income.

  • It is advisable to request a tax ruling from the Advance Rulings Service to verify that your work can be considered as copyright, but also to validate the percentage of remuneration to apply.


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