Belgium's tax-free telework allowance rises to €164.21 a month from 1 September
From 1 September 2026, the flat-rate office allowance that a Belgian employer can pay a homeworker free of both tax and social security contributions rises from €160.99 to €164.21 per month. The figure is set out in the RSZ/ONSS administrative instructions, and the tax authority accepts the same amount as a non-taxable expense reimbursement under its circular of 26 February 2021.
The allowance is available to employees who work from home structurally and regularly, which the instructions define as the equivalent of one working day per week. It is not pro-rated for part-time staff. Two supplements sit on top of it where the employee uses their own equipment: up to €20 a month for an internet connection and up to €20 a month for a computer.
Why this matters
If you are employed in Belgium and work from home one day a week or more, €164.21 a month is money your employer can pay you without either side losing anything to tax or social security – and it is not automatic. Many employers pay a lower figure, or none, because nobody asked. The rise takes effect on 1 September, so this is the point in the year to check what appears on your payslip and, if there is nothing there, to raise it. Part-time workers should note the no-pro-rating rule specifically: working three days a week does not reduce your entitlement, provided the home-working element meets the one-day-a-week equivalent.
Context
Belgium indexes this amount periodically rather than annually, which is why it moved twice in 2026 – to €160.99 on 1 March and to €164.21 on 1 September. It is one of the more generous statutory homeworking reimbursements in the EU, and it sits alongside Belgium’s 2022 labour deal provisions on the right to disconnect for employers with 20 or more staff. Employers in Belgium can pay a lower amount than the ceiling, but anything above it becomes taxable and contributory.
What to watch
The figure is reviewed periodically, so the next indexation is worth checking rather than assuming the September amount holds through 2027. For the broader picture on working remotely in Belgium, see our Belgium country guide.