Can I Claim Director Remuneration as a Business Expense in Belgium?
Yes. Remuneration paid to a director is a cost of the company. For the SME reduced rate, at least one director must receive €50,000 gross a year from tax year 2026.
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What FPS Finance (SPF Finances / FOD Financiën) says
Pay to a director for work done for the company is a business cost, and social security applies to it in the usual way. To qualify for the 20% SME reduced rate on the first €100,000 of profit, at least one director must receive minimum gross annual remuneration of €50,000 from tax year 2026 (€45,000 before), and benefits in kind cannot exceed 20% of that package.
When you can claim
- Gross salary paid to a director through payroll
- Employer social security contributions on that salary
- Benefits in kind within the 20% limit when claiming the SME reduced rate
When you cannot claim
- Private spending paid through the company and not recorded as remuneration
- Benefits in kind above 20% of the package when relying on the SME reduced rate
Good to know
Pro tip: Check the director pay level before the year ends. Missing the €50,000 condition means all profit is taxed at 25%.
Related expenses
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