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What income must be reported by the professional subject to income tax?

Verified 10 décembre 2020 - Directorate for Legal and Administrative Information (Prime Minister)

Professionals taxed as natural persons (individual entrepreneur, trader or independent craftsman, self-entrepreneur for example) are subject to income tax. Income tax affects their overall net income.

The total net income consists of the total net income of the following categories:

  • Salaries, wages and allowances
  • Pensions, pensions and annuities
  • Remuneration of certain company managers (mainly SARL managers)
  • Income from financial investments
  • Gains and other gains (e.g. sales of securities)
  • Industrial and Commercial Benefits (BIC)
  • Non-commercial profits of the liberal and related professions (NLC)
  • Agricultural profits
  • Land income