Several changes took effect on 1 January 2026. On the federal level, many employees will see their wages increase, new rules for unemployment benefits have been introduced, the tax-free ceiling for flexi-jobs has gone up, and the value of meal vouchers has increased.
In the Brussels-Capital Region, service vouchers have become more expensive, restrictions for the Low Emission Zone have been tightened, and the rules on gift and inheritance duties have changed.
The Expat Welcome Desk explains the main changes for 2026.
From 1 January 2026, many salaries will increase by 2.21%. This will be reflected on people’s payslips. For a gross monthly wage of €4,000, this amounts to an increase of around €90, or an additional €30 net per month.
Belgium’s unemployment benefit system is undergoing a major reform, with entitlement to full benefits capped at 24 months, the end of unlimited benefits over time for the long-term unemployed, and new conditions for access from 1 March 2026.
This reform will take effect on 1 March 2026, with a transition phase from 1 January 2026.
- The first wave consists of jobseekers who have been unemployed for more than 20 years or who were entitled to benefits before 1 January 2025.
- The second wave will lose their unemployment benefits from 1 March 2026, followed by other progressive exclusions until 1 July 2027.
Jobseekers who have been unemployed for less than 8 years will lose their benefits from 1 April 2026.
Exemptions are in place for those aged 55 or over with a long career and for people in training programmes for a profession facing labour shortage.
Further information: ONEM/RVA - National Employment Office
The annual tax-free allowance for income from a flexi-job has been raised from € 12,000 to €18,000. This increase will be applied retroactively from 2025.
A flexi-job contract is a contract under which a worker undertakes to perform additional work for an employer, provided that the worker is already employed by one or more employers for at least 4/5 of a full-time job. This condition does not apply to retired flexi-job workers.
From 1 January 2026, employers can grant €10 meal vouchers, which remain exempt from social security contributions and taxes.
The increase is not automatic; a collective labour agreement or an individual written agreement is required. The employee’s personal contribution remains unchanged. It must be at least €1.09, while the employer’s contribution must be €8.91.
Further information: “Meal vouchers: €10 in 2026”
Household help services will undergo a major change in 2026.
In the Brussels-Capital Region, you can still order up to 500 vouchers per calendar year. The price of service vouchers has increased: €11,40 for the first 300, an increase of €1.20.
Subsequent vouchers will cost €14 each, compared with €12.40 in 2025.
The tax benefit will be abolished for all service vouchers purchased from 1 January 2026.
However, the tax benefit still applies to service vouchers purchased in 2025, even if they are used in 2026. As a reminder, service vouchers are valid for 6 months.
The 2026 tax certificate will reflect this benefit.
Since 1 January 2026, EURO 5 diesel and EURO 2 petrol vehicles (cars, vans, buses, lorries) and petrol-powered motorcycles that do not meet at least the EURO 3 standard are banned in the Brussels-Capital Region.
Users who are in breach of these regulations will first receive a warning letter, giving them time to comply. A first fine (€350) will only be issued three months after the first violation.
Further information: “Everything you need to know about the LEZ in the Brussels-Capital Region – Agenda”
In the Brussels-Capital Region, the risk period during which an unregistered gift of movable property is subject to inheritance duties has been increased from 3 to 5 years.
You can gift movable property in various ways. This can be done through a notary, with a notarised deed, which must be registered by the notary’s intermediary.
Alternatively, a manual gift (e.g. cash or an object) or a bank gift (by bank transfer) is also possible. This is known as an indirect gift. Registration is optional in that case.
If, however, the manual or bank gift is not registered and the donor dies within five years (the so-called risk period), it will be included in the donor’s estate and subject to inheritance duties, which are usually higher than gift duties.
On the other hand, you benefit from legal certainty if you register the gift, as it provides official proof of the gift, confirming your ownership and reducing the risk of challenges from family members or third parties.
Further information: “Nouveautés à Bruxelles en droit de donation et de succession“ (New rules on registration and inheritance duties in Brussels)
past events
