As always, a new year sees a range of changes in laws and regulations in Belgium. Now that most people have returned to Brussels after their end-of-year holidays, here are the many adjustments coming into force at the start of 2026.
From the implementation of the much-discussed capital gains tax, company cars and a reform of the labour market to mandatory e-invoicing, the Capital Region's stricter LEZ and rising wages, find out what is changing on 1 January 2026.
Brussels becomes more expensive
Zero-emission vehicles in Brussels (and Flanders) no longer exempt from road tax
The exemption from road tax for zero-emission vehicles (ZEVs) – in force in the Brussels-Capital Region and Flanders since 2024 – is disappearing this year, announced the public body that coordinates and monitors road tax, Viapass.
Domestic and foreign lorries weighing more than 3.5 tonnes that are considered emission-free already had to install an On Board Unit (OBU) to record the kilometres travelled – despite the exemption, which was introduced to promote the greening of the lorry fleet on Belgian roads.
The external cost parameter of the charge will remain at €0.00 for these lorries until the end of 2029. The full discount for the infrastructure component of the charge that applied in 2024 and 2025 will be adjusted to an 80% discount. The discount will be 60% in 2027, 40% in 2028 and 20% in 2029.
Credit: Belga / Nicolas Maeterlinck
In Wallonia, the kilometre charge on roads will be indexed on 1 January, by an average of 1.91%
The new kilometre charge rates reflect the increase in the cost of materials and labour in Belgium, says Viapass. The software of the devices on board the lorries (OBUs) will be automatically updated with the new rates.
Water price rises 12.5% in Brussels
The water bill for Brussels residents will go up steeply this year: water inter-municipal company Vivaqua is increasing its rates by 12.5%. The Brussels water regulator Brugel says that an average family consuming 62 m2 per year will pay an additional €41.50 per year.
The rate increase is due to a large proportion of unpaid bills. Vivaqua says that 1.5% of bills are unpaid, but Brugel suspects that this is an underestimate and that the actual figure is closer to 4%. The regulator states that this is an "exceptional catch-up measure" that will not be repeated in the coming years.
Service vouchers in Brussels are becoming more expensive
Service vouchers in the Brussels-Capital Region will cost €11.40 from this year, an increase of €1.20. At the same time, the tax deduction will also disappear. The new price applies to the first 300 vouchers. Anyone wanting additional vouchers will pay €14 each, compared to €12.40 previously.
The gross wage of Brussels domestic workers will increase by €0.77 per hour as a result of the measures. Service voucher companies will also be allowed to charge unlimited administrative costs, "within reasonable limits and subject to your agreement for justified costs."
The abolition of the tax deduction is expected to save the Brussels Government €19 million.
Credit: Rawpixel
Stricter Low Emission Zone in Brussels
Anyone entering Brussels with a Euro 5 diesel vehicle or Euro 2 petrol vehicle will receive a warning letter from this month. The letter will state that fines will be imposed from 1 April – a maximum of one fine will be sent per fiscal quarter, announced Brussels Environment.
The Brussels ordinance postponing the tightening of the Low Emission Zone (LEZ) in March had already been suspended by the Constitutional Court in September and was recently definitively annulled. As a result, according to the competent minister Alain Maron (Ecolo), the original legislation came back into force, with a tightening from 1 January 2025.
The Brussels Government then decided to be tolerant and not resume checks until 1 January 2026. Owners who can prove that they have a purchase order for a new compliant vehicle (dated no later than 31 December 2025) will also be exempt from a fine.
The next phase of the LEZ in Brussels will start in 2028, with a ban on Euro 6b and c diesels and Euro 3 petrol cars.
Money matters
Higher wages for more than one million Belgians
More than one million Belgian employees can expect to see their wages rise by 2.21% on 1 January as a result of the country's automatic wage indexation.
The publication of the December inflation figures by the Statbel statistics agency shows that wages will rise by 2.21% – significantly less than in most previous years. Wages rose by 3.58% in January 2025, by 11.08% in 2023 and by 3.58% in 2022. Only in 2024 was the figure lower: at that time, it was 1.48%.
The fact that the increase will be moderate is due to inflation returning to normal. According to estimates by the Federal Planning Bureau, average inflation in 2025 was 2.5%. The European Central Bank's target is 2%.
It mainly concerns white-collar workers from various sectors, but also those working in logistics, food trade, insurance, electricians, estate agents and employees of pan bakeries. Together, more than one million employees will see their wages increase in January.
Credit: Pixabay
The much-discussed capital gains tax
A great deal has been written about the capital gains tax over the last year, but due to Belgium's protracted budget negotiations, the question arose in recent weeks as to whether it could actually come into force on 1 January, as the law will not be passed until after the New Year.
The Federal Government agreed on a transitional arrangement to make this possible.
Once the measure is truly in force, banks will be responsible for withholding capital gains tax (opt-in) from those who sell a financial product. However, the seller can also opt out. In that case, the bank will not withhold the tax, but the seller will declare the capital gains themselves in their tax return.
During the transitional period (from 1 January until the publication of the law), banks will not withhold the tax on the sale of securities, unless the customer expressly requests it.
Doubled tax on securities accounts
One of the most discussed measures in the Federal Government's budget agreement is the doubling of the securities tax for Belgians who have more than €1 million in their accounts.
From 1 January, that tax will be doubled from 0.15% to 0.3%.
Mandatory e-invoicing
All Belgian VAT-registered companies will have to use structured electronic invoices when invoicing other Belgian VAT-registered companies (B2B invoicing), via the Peppol (Pan-European Public Procurement Online) network.
Peppol works like a central digital postbox: a supplier sends an invoice through their software, it travels via Peppol and lands directly in the customer's accounting system. Old-school invoices sent by email will not count anymore.
Companies that only carry out activities that are exempt from VAT under Article 44 of the VAT Code are exempt from the requirement. However, this does not mean that these professionals are not allowed to use e-invoices.
Firms that do not comply face fines of up to €5,000. Those who register before 1 January will get a three-month grace period without penalties.
The change is part of an EU push to boost transparency, cut fraud, and simplify cross-border bookkeeping. Credit: Unsplash
Copyright changes
Copyright remuneration will become less attractive from a tax perspective in 2026 as the Federal Government is abolishing the flat-rate cost deduction.
Up until now, copyright up to €75,360 was considered movable income, on which 15% withholding tax is paid (excluding municipal tax). A flat-rate cost deduction of 50% was possible on the first tranche up to €20,100. On the second tranche (from €20,100 to €40,190), this was 25%.
Now, this flat-rate deduction will be abolished; only actual costs will still be deductible. However, the Federal Government is maintaining an exception for artists: for copyrights from artistic performances for which the performer has a work of art certificate, the flat-rate deduction will continue to apply.
More value for meal vouchers
The maximum value of meal vouchers will increase from €8 to €10 per day worked in the new year. Whether employees actually see the value of their meal vouchers increase depends on your employer: they decide whether or not to grant the increase.
Many agreements have already been made in various sectors regarding the value increase of meal vouchers. Therefore, employees should check what their sector (and their employer) has decided on this matter.
If the amount of the meal vouchers is specified in the company's collective labour agreement, an increase requires social consultation within the company. If this is not the case, a company can implement the adjustment more quickly (if it wants to).
Meal vouchers. Credit: Belga
Reduced VAT rate for heat pumps
While heat pumps are very efficient and are set to become one of the stars of the energy transition, the market is lagging behind as the price (including the VAT rate) remains one of the biggest obstacles. But this is changing slightly in the new year.
The reduced VAT rate of 6% for heat pumps will apply again to all homes, regardless of their age. Currently, the 6% rate only applies to homes older than ten years; for homes newer than ten years, the rate is 21%. This is a temporary measure that will run until the end of 2030, and is intended to accelerate the energy transition.
New pension bonus, no penalty (yet)
The pension bonus is a financial incentive that the Federal Government is using to encourage citizens to stay in work longer. The reward consists of an extra payment on top of the statutory retirement pension. The initial pension bonus for employees and the self-employed was introduced back in 2005, but the measure has been amended several times since then.
From 1 January, a new pension bonus with new conditions will be introduced, which people can start accruing from next year.
The introduction of the pension penalty (for people who retire before the statutory pension age) has been postponed by one year to 2027.
Credit: Belga
Crypto investors and the tax authorities
On 1 January 2026, the European Union's DAC 8 directive will come into force, obliging crypto platforms to share information with the tax authorities of the EU Member States.
This includes, for example, the identity of the crypto investor and the financial transaction data of their portfolio. This data can then be automatically exchanged between the Member States, giving tax authorities a complete picture of investors' crypto activities.
Only electric company cars still tax deductible
Company cars running on fossil fuels ordered after 1 January 2026 are no longer tax-deductible. The regulation also applies to plug-in hybrids.
Only the costs of company cars that run entirely on electricity or hydrogen remain fully deductible for the time being. However, the deductibility of such vehicles will drop to 95% from 2027, and will continue to decrease in subsequent years to 67.5% for carbon-emission-free company cars purchased, leased or rented from 2031 onwards.
Since July 2023, new tax rules have applied to company cars with petrol or diesel engines. The transition period announced at that time ended at the end of 2025.
An electric car charging. Credit: Belga/Dirk Waem
In addition to the reduction in deductibility, the solidarity contribution (a fixed monthly amount that depends on the CO2 emission level and the type of fuel) that employers pay on company cars with a combustion engine that may also be used for private purposes is increasing significantly.
For cars purchased, rented or leased after 1 July 2023, this amount must now be multiplied by 4 (instead of 2.75 in 2025). The non-indexed minimum contribution for these cars will increase to €25.99, instead of €23.41.
The employee will not be directly affected by this increase, but cars with CO2 emissions will become considerably more expensive for the employer.
Stricter conditions for 'landing jobs'
The conditions for working less at the end of one's career via a so-called "landing job" have become stricter. For example, such a landing job will only be possible from the age of 55 at the earliest, and no longer from the age of 50. The conditions for women will be less strict than those for men.
Landing jobs are intended for those who want to work half-time or four-fifths time at the end of their career. As a "soft landing," these people receive a benefit from the National Employment Office (RVA) until they retire.
However, the conditions for such a landing job are being tightened. The general rule is that a landing job is only possible from the age of 60, but under certain conditions, it is possible from the age of 55.
Ford employees pictured during the final production day at the factory of Ford in Genk. Credit: Belga/Yorick Jansens
These existing exceptions will be extended. This applies, for example, to people who already have a career of 35 years, or 25 years in heavy occupations or companies in difficulty.
The general rules for landing jobs from the age of 60 will also become stricter. Such a landing job with benefits is possible from the age of 60 for those who have a 31-year career (up from 25 previously), a condition that will be raised to 35 years by 2030. The conditions are slightly less strict for women: 26 years of employment in 2026, rising to 30 years in 2030.
Health and safety
No unhealthy food ads aimed at children
The age limit for advertising unhealthy food will be raised from 13 to 16, a measure decided by the food sector itself in May 2025 as a matter of self-regulation. Advertising will also no longer be allowed in the vicinity of schools, either.
As there is still no general legislation on food advertising aimed at young people or children in Belgium, the sector has been creating its own rules since 2012. Advertising unhealthy foods to young people under the age of 13 was already prohibited, and now the age limit is being raised to 16.
The only exceptions are products that meet certain health criteria, but foods such as crisps, ice cream, soft drinks, chocolate and sweets are not part of those exceptions. The rules apply to all food companies, retailers, supermarkets, caterers and restaurant chains.
Nutri-score scales on the packaging of products sold at a supermarket in Nantes, western France. Credit: Belga / AFP
Also new is the advertising ban within a radius of 150 metres around schools, as well as the new guidelines for social media marketing. The rules apply to all media (television, radio, cinema, online, etc.) when at least 30% of the audience consists of young people.
Anyone who sees a violation of the advertising ban can report it to the Jury for Ethical Practices (JEP), which is organised within the Advertising Council itself.
Wallonia bans oil-fired boilers in new buildings
Oil- or coal-fired boilers may no longer be installed in new buildings in Wallonia from 2026. The regional Walloon Government decided this as part of a roadmap towards phasing out oil-fired boilers. The ban applies to both residential and other new buildings.
The next step will follow in early 2027. From then on, oil- or coal-fired boilers will no longer be allowed to be installed, even in the case of major renovations, and the installation or replacement of such boilers will also be prohibited if a natural gas connection is available.
From January 2031, the replacement ban will apply to all buildings. Four in ten households in Wallonia still use fuel oil for heating.
Credit: Belga / Eric Lalmand
Co-payment for medicines rises to at least €1 or €2
The co-payment for medicines will be increased to €2 per package, or €1 per package for those who receive an increased allowance. The proceeds will be used to reimburse promising new therapies more quickly.
As the medicine budget increases every year and takes an ever-larger bite out of the healthcare budget, Federal Health Minister Frank Vandenbroucke (Vooruit) said that the co-payment, which is the amount that patients pay out of their own pocket, for certain medicines must be increased.
"Otherwise, the medicines budget is in danger of getting out of control and jeopardising the financing of other care," he said. "The healthcare budget is not just there to finance the pharmaceutical industry."
Reimbursement of innovative medicines even before European approval
Health insurance will reimburse new, promising and innovative medicines more quickly. The National Institute for Health and Disability Insurance (RIZIV/INAMI) finalised the new 'Early and Equitable Fast Access' procedure in September.
Anyone who needs medical treatment with such a medicine that has not yet been approved by the European Union can still count on compensation.
Due to price negotiations between the Federal Government and pharmaceutical companies, patients often have long wait times for accessing innovative medicines, even if they have already received a favourable opinion from the European Medicines Agency or the Federal Agency for Medicines and Health Products.
Credit. ECA
Under the new procedure, a medicine will be granted access to the Belgian market as soon as clinical studies demonstrate its potential for treating conditions where no other alternative is yet available. The procedure also makes it possible for innovative therapies with a positive recommendation to be rapidly reimbursed to the patient.
Specifically, this concerns medicines that have been labelled as safe by the EMA or medicines that have already been made available to patients at an early stage, but are not yet reimbursed.
Once a medicine has been approved through the EEFA procedure, companies that make a medicine available to patients free of charge will receive a temporary allowance based on a lump sum per patient.
Getting sick at work
Fewer sick days without a doctor's note
Headache, feeling a bit under the weather, or just having a bad day? Until now, employees were allowed to stay home one day without having to go to the doctor for a sick note three times a year. From now on, this will be reduced to only twice a year.
In practice, this means that you can stay home for a day without a doctor's note two times per calendar year. The third time you are off sick for a day, you will have to present an official certificate from your GP.
Credit: Canva
Time limitation for unemployment benefits
One of the most important reforms of the Federal Government will come into effect from 2026: the limitation of unemployment in time. From 1 January, unemployment benefits will be limited to a period of two years.
However, this reform will be implemented in stages. Initially, the restriction will apply to those who have been unemployed for more than 20 years, from 1 March to anyone who has been unemployed for more than eight years, and from 1 April to everyone else.
Between 1 January and 1 April 2026, more than 115,000 people will lose their unemployment benefits. A second wave of over 60,000 additional people is expected on 1 July 2026 – bringing the total number of people who will lose their unemployment benefits to around 180,000 people next year.
Changes to the guaranteed salary
To stop the so-called "revolving door effect" whereby employees alternate periods of long-term illness with "short-term" returns to work to secure their full salary for an entire month, the Federal Government is intervening in the "guaranteed salary" in the event of a rapid relapse.
Currently, the rule states that employees who return to work for at least two weeks after illness are immediately entitled to a month's guaranteed wage in the event of a relapse.
The employer pays the full wage during the first 30 days. After that, the sick person falls back on a (lower) sickness benefit from the health insurance fund – usually around 60% of their gross salary, capped at €109.88 per day.
From now on, employees must be at work for at least eight weeks (instead of two) before their employer's full guaranteed wage counter is reset to zero. Those who fall ill again sooner, will fall back on the lower benefit from the health insurance fund.
Solidaris mutuality logo. Credit: Belga/Siska Gremmelprez
Active absence policy
From now on, employers are no longer allowed to "forget" about employees who are off work for a long period of time. From 2026, companies will have to include an active absence policy in their employment regulations.
In concrete terms, this means that there must be regular contact moments between the long-term ill employee and the company. The aim is not to monitor, according to the government, but to keep the connection with the workplace warm, so the threshold for returning is lower.
Firing someone because of "medical force majeure"
If employees are genuinely unable to return to their old job, for example after an accident, the contract can be terminated on the grounds of “medical force majeure". The waiting period for this used to be nine months, but is now being reduced to six months.
After six months of illness, the employer (or the sick employee themselves) can ask the occupational physician to assess whether they will ever be able to return to work.
It is the occupational physician who determines whether someone is indeed permanently unfit for work. If this is the case, the employer does not have to pay severance pay. In the event of "medical force majeure", employees are entitled to unemployment benefits.
A person in a waiting room. Credit: Belga
€2,000 fines for uncooperative companies
Companies with more than 20 employees that have not started a plan for return to work after six months of absence risk an administrative fine of up to €2,000.
This way, the government wants to prevent employers from simply leaving long-term ill employees (who then receive benefits from their health insurance, not from the companies themselves), without taking any action.
Consumer business
Rate increases at Proximus
Proximus will increase the rates for several of its internet, TV and telephone services from this month. The adjustment is necessary due to "continuing cost increases" for wages and materials, according to the telecom company.
Prices will increase, particularly for older products and packages that the operator no longer offers. However, many customers still have such subscriptions, for example, under the names Flex, Tuttimus, Familus and Epic. Proximus has been selling the current bundles, Flex+, since March. These will remain unaffected.
The price of the bundles in question will increase by €2 to €4 per month, depending on the composition. Those who take fixed internet outside of a package and do not have a latest-generation product will see their bill increase by €3 per month.
For mobile telephony, the price will increase by €1 for two older formulas, Mobile XS and Mobilus S. The current offer will not change.
Earlier this year, the telecom regulator BIPT indicated that it is "more useful than ever to compare prices." The Federal Government itself offers a tool for this purpose at bestetarief.be.
Credit: Belga/Paul Henri Verlooy
€181 fines for shoplifting in supermarkets
Shoplifters caught in a supermarket will have to pay €181 in compensation; they must immediately sign an agreement in the shop and then pay the compensation to a debt collection agency. If they do not sign, the shop will call the police.
Shoplifting is proving to be an increasing problem for independent retailers (over 24,000 over the past two years) in Belgium. The damage suffered by supermarkets is estimated to amount to 1% of their annual turnover, or half of their annual profit margins.
Energy suppliers & customer services
Customer services of energy suppliers must now be available during office hours by telephone and email from now on. Gas and electricity suppliers must therefore be available on working days from 9 am to 5 pm, at no additional cost.
There is an exception for cheaper contracts that only provide for digital correspondence, but consumers must give their explicit consent for this. These contracts will include a "call back button" so that customers can still request assistance by telephone. The energy supplier then has two days to contact the customer.
Credit: Belga
Stamps and packages get more expensive
Bpost will increase the price of stamps and parcels next year. The price increases will be significantly higher than inflation: in 2026, standard stamps will cost private individuals €1.63 each (or €1.58 each when purchasing a sheet of 10), and €1.68 each for themed stamps.
This makes them €0.09 or €0.10 more expensive than in 2025, representing price increases of 5.7% to 6.5%.
Priority stamps will cost €2.52 each (or €2.47 each on a sheet of five), while themed priority stamps will retail for €2.57 each. This represents price increases of €0.14 or €0.15, or 5.8% to 6.3%.
Sending parcels via Bpost will also cost more in 2026. For private shipments to an address where the shipping label is created online, prices will range from €7.10 to €18.55, depending on the weight and whether or not a guarantee is taken out – 3.3% to 16.3% more than those for 2025.
EU-related changes
Bulgarians pay with euros
Bulgaria joined the eurozone on 1 January, becoming the 21st country in the European Union to use the euro. Only Poland, the Czech Republic, Hungary, Romania, Sweden and Denmark are not yet members.
In principle, all Member States are obliged to join the monetary union sooner or later, with the exception of Denmark, which negotiated an opt-out in 2000.
In July, the Council of the European Union approved Bulgaria's accession to the euro area. From 1 January, euro banknotes and coins entered circulation in the south-eastern European country.
Throughout January, Bulgarians will still be able to pay in cash with their current currency (the lev), but the euro will be the only legal tender from February. The exchange rate was set at 1.95 levs to €1.
Headquarters of the European Central Bank (ECB), Frankfurt, Germany. Credit: Unsplash / Anton Etmanov
EU roaming rates extended to Ukraine and Moldova
From this year, Ukraine and Moldova will be included in the so-called "roaming at home rates" area. Moldovans and Ukrainians will be able to make calls, send messages and use mobile data in the EU at no extra cost. The same applies to Belgians and other EU citizens in Moldova and Ukraine.
The European roaming rules apply throughout the European Union, but also in Andorra, the French overseas territories, Gibraltar, Iceland, Liechtenstein, San Marino and the United Kingdom.
Thanks to the European Council's decision, consumers in Ukraine and Moldova can now also count on a mobile network with the same quality and speed as at home and can contact emergency services free of charge.
Births and deaths
More parental leave
Parents in Belgium will be entitled to an extra week of birth leave as part of the so-called "family credit" scheme. The new scheme is more than just an extension of birth leave: it is a completely new legal framework that will replace the current fragmented arrangements for parental leave and time credits.
The reform will be rolled out step by step. The first phase will start in 2026, when the new budget will be used in full to finance the extra week of leave.
Parents will be free to choose how they take that week: as an extension of maternity leave or as additional paternity leave for fathers (or co-mothers).
Feet of a baby. Credit: Belga/Dirk Waem
More exemptions for self-employed women after childbirth
After giving birth, female self-employed people will now receive two fiscal quarters of exemption instead of one from social security contributions on their pensions from this year.
In addition to paid maternity leave, female self-employed workers currently enjoy a three-month exemption from social security contributions after giving birth. From now on, this will be two quarters.
Registering deaths digitally
As registering a death involves a lot of paperwork and the entire process can take four to five working days, the Flemish Government has now decided to digitise the death registration process. From January, this can be done via a platform called eLys.
Once registered, a notification will be sent automatically to the funeral director and the local council – which should speed up the process of issuing death certificates. Leuven and Lier pioneered the initiative in 2025. From 1 January, every local council in Flanders must use eLys.
