For employers and employees
Calculate working-from-home allowance (Belgium)
What office allowance can you give tax-free for working from home? For employers and employees: the 2026 maximum of social security (RSZ) and FPS Finance, the condition of structural homeworking and what happens above the maximum.
Office allowance
| Breakdown | Amount |
|---|
Besides the office allowance, separate flat rates for internet, PC and peripherals may apply in certain cases; they are not calculated here.
Explanation: working-from-home allowance / office allowance 2026 (Belgium)
An employer can give employees who work from home structurally and regularly a flat-rate office allowance free of social security and withholding tax: at most €160.99 a month up to and including 31 August 2026 and €164.21 a month from 1 September 2026. Structural means the equivalent of at least 1 working day a week, also for part-time workers. You can calculate the salary cost of a salaried employee with employer cost.
Frequently asked questions
How much is the working-from-home allowance in 2026?
At most €160.99 a month up to and including 31 August 2026 and €164.21 a month from 1 September 2026. Social security (RSZ) and FPS Finance (circular 2021/C/20 with addenda) use the same maximum.
When do I work from home structurally?
If you work from home the equivalent of at least one working day a week. This can be organised in different ways, for example two half days a week. The maximum does not have to be reduced proportionally for part-time workers.
May the allowance be higher than the maximum?
Yes, but the part above the maximum is then salary on which social security and withholding tax are due, unless the employer can justify the actual costs with supporting documents.
May the allowance continue during holidays?
Yes. According to social security (RSZ), the flat rate may also be paid during normal annual holidays. To assess structural homeworking, normal working conditions are considered.
Note: indicative, not advice
This calculation is an indication based on general statutory rules and 2026 rates and does not constitute tax, legal or payroll advice. The allowance is only exempt for working from home on normal working days and hours, with structural and regular homeworking (equivalent of 1 working day a week). The maximum does not have to be pro-rated for part-time workers and may continue during holidays. A higher amount is salary, unless the actual costs are justified with supporting documents. No rights can be derived from this result.
Something wrong or missing? Let us know
Sources & values used
| Item | Amount | Status |
|---|---|---|
| Maximum up to 31-8-2026 | €160.99 per month | RSZ / FPS Finance |
| Maximum from 1-9-2026 | €164.21 per month | RSZ / circular 2026/C/84 |
| Condition | structural and regular: ≥ 1 working day a week (equivalent) | RSZ/ONSS |
| Excess | salary: social security and withholding tax (employer social security here 32.43%) | approximation |
- RSZ – Administrative instructions 2026/3: reimbursement of expenses, allowance for working from home (€160.99 / €164.21 from 1-9-2026) (in Dutch)
- FPS Finance – Circular 2026/C/84, eleventh addendum to circular 2021/C/20 (employer contributions for working from home, from 1-9-2026) (in Dutch)
Checked on 6 October 2026.