Belgian homeworking allowance 2026
Check whether you qualify for the flat-rate office allowance for structural and regular homeworking, and its maximum amount (€160.99/month since March 2026). Free, sourced from SPF Finance.
Your situation
A half day counts as 0.5. The eligibility threshold is roughly 1 day/week, assessed on a monthly basis.
Homeworking allowance
You meet the structural and regular homeworking condition
€160.99
Maximum monthly amount
- Over 12 months
- €1,932
This amount is a maximum your employer can grant you, not an automatic right nor a guaranteed amount. No proration for part-time work.
This amount is a tax and social-security exemption ceiling that the employer may, without obligation, grant to an employee working from home structurally and regularly. Sourced from tax circular 2021/C/20 (SPF Finance) and ONSS instructions; amount in force since 1 March 2026. Does not calculate any actual net amount or any other professional expense.
A flat-rate allowance, not a reimbursement of actual costs
Since 2021, a tax circular (2021/C/20) and ONSS instructions have allowed an employer to grant a flat-rate office allowance to employees working from home structurally and regularly, without having to justify each expense item individually. The maximum amount is updated regularly: €160.99/month since 1 March 2026 (up from €157.83 before).
The key condition: structural and regular
The administration considers homeworking structural and regular from the equivalent of one working day per week, assessed on a monthly basis, a full day, two half-days, or several days with a few hours each. Below this, the flat allowance does not apply automatically: reimbursement remains possible, but must correspond to actual expenses incurred.
What the allowance covers
- use of a home office space (including depreciation);
- electricity, heating, water;
- office and IT supplies (excluding the computer/printer itself);
- insurance and property tax related to that use;
- coffee and refreshments.
Office furniture is generally not included in this flat rate, the employer can reimburse it or provide it separately, under conditions.
Who is explicitly excluded?
The circular does not apply to self-employed company directors, nor to special schemes (foreign executives, salary split), these situations are subject to individual review by the Advance Tax Rulings Service (SDA), outside the scope of this tool.
Frequently asked questions
Is the homeworking allowance mandatory?
No. It is a maximum amount the employer CAN grant, exempt from tax and social security contributions if the conditions are met, not an automatic right for the employee.
What does "structural and regular homeworking" mean?
Working from home the equivalent of at least one working day per week, assessed on a monthly basis, a full day, two half-days, or several days with a few hours each. Below this threshold, the flat allowance does not apply automatically: reimbursement remains possible but must correspond to actual expenses incurred.
Is the amount reduced for part-time work?
No. If the regularity condition is met, the maximum amount is identical, with no proration based on contractual working time.
What does this allowance cover?
All office costs: use of a workspace at home, electricity, heating, supplies, insurance, property tax related to that use... Office furniture is generally not included and may be reimbursed separately.
Why are company directors excluded?
The tax circular governing this allowance (2021/C/20) explicitly excludes self-employed company directors and certain special schemes (foreign executives, salary split) from its scope, these situations are examined case by case by the SPF Finance.
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