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Outils Belges

Belgian self-employed pension (PLCI) 2026

Estimate the tax-optimal maximum PLCI premium based on your reference income, ordinary or social. Free, sourced from INASTI and social insurance funds.

Source: NISSE Updated: July 2026 Free · no sign-up

Your situation

Your net taxable income from 3 years ago, already revalorised by your social insurance fund, not your current income.

PLCI type

The social PLCI adds guarantees (disability, contribution waiver) in exchange for a higher rate and ceiling.

Enter your reference income to estimate your maximum PLCI premium.
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PLCI, a complement to the legal pension

As a self-employed worker, your legal pension is on average lower than an employee's. The supplementary pension for the self-employed (PLCI) lets you build a complement through voluntary contributions paid to your social insurance fund, fully deductible from your professional income.

How is the maximum premium calculated?

The maximum deductible premium corresponds to a percentage of your net reference professional income: 8.17% for the ordinary PLCI, 9.40% for the social PLCI, within an annual ceiling (€4,086.34 and €4,701.54 respectively in 2026), with a guaranteed minimum (€100 and €111.11).

If you have been self-employed for at least 3 full years, this reference income is not your current income but your net taxable income from 3 years ago, revalorised by your fund according to a legal coefficient, your social insurance fund performs this calculation itself and communicates the exact amount on your annual statement.

Ordinary or social?

The social PLCI imposes additional mandatory guarantees (disability coverage, contribution waiver in case of incapacity for work), in exchange for a higher rate and ceiling. The choice depends on your situation and your need for coverage, to discuss with your fund or insurer.

A reform in preparation, not yet in force

A draft bill would raise the ordinary rate to 8.50% and the social rate to 9.78%, approved by the Council of Ministers on 24 April 2026, but still awaiting the Council of State's opinion at the time of writing. This tool applies the currently applicable rates, and will be updated if the reform comes into force.

Frequently asked questions

What is the PLCI?

The supplementary pension for the self-employed (PLCI) is voluntary pension savings paid on top of the legal pension, through deductible contributions paid to your social insurance fund.

What is the difference between ordinary and social PLCI?

The social PLCI adds mandatory guarantees (income in case of disability, contribution waiver in case of incapacity) in exchange for a higher rate and ceiling (9.40% / €4,701.54 in 2026, versus 8.17% / €4,086.34 for the ordinary PLCI).

What income is the calculation based on if I have been self-employed for more than 3 years?

Your net taxable professional income from 3 years ago, revalorised by your fund according to the legal coefficient, not your current income. This is often a source of confusion: even a voluntary increase in your social contributions does not change this calculation.

What if I have been self-employed for less than 3 years (starter)?

Your maximum premium is based on your estimated professional income for the current year. If you do not report an estimate to your fund, it uses the legal minimum income (€17,374.08 in 2026).

Will the rate increase to 8.50% / 9.78%?

A reform to this effect was approved as a draft bill by the Council of Ministers on 24 April 2026, but it is not yet law: it still awaits the opinion of the Council of State. This tool applies the currently applicable rates (8.17% / 9.40%).

Do I have to pay the maximum amount?

No. The maximum premium shows the amount that optimises your tax benefit, but you are free to pay less, or nothing at all in a given year.

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