Copyrights for IT consultants in 2026: back on track!

Celine

September 8, 2025
12:58 pm

Copyrights for IT consultants

From 1 January 2026 IT professionals can once again enjoy the favourable tax treatment for copyrights. Thanks to the summer agreement, new life is coming to this regime that allows the self-employed and companies to have part of their income taxed at only 15% withholding tax, without social contributions.

For IT consultants, this is particularly interesting: software code, analytics and digital creations are again under copyright protection.

👉 Specifically, this means that maximum 30% of turnover, with an absolute ceiling of about €70,000 per year (revenue year 2025), can be paid out as copyright.

How do you start copyright as an IT consultant?

Distribution through the management company

The simplest and most transparent approach? Distributing royalties directly from the management company to the director.
This is done via a sheet at the close of the financial year. The advantage: a clear structure without unnecessary complexity.

Working through a separate sole proprietorship

Some lawyers point to an alternative track: a sole proprietorship which invoices copyrights directly to the client. This seems attractive, but brings more tax risks and administrative burden of proof entails. After all, you have to prove that there really are separate activities taking place.

Direct payment by the client

A third option is for the client to pay royalties directly to the consultant. For this, a sole proprietorship necessary. Note that the tax authorities look strictly at such constructions, making this scenario often riskier.

What do you need to implement copyright securely?

1. A solid contract

A legally correct contract, drafted by a specialized party, is crucial. Thus, the transfer of rights correctly worded.

2. A tax ruling

Want certainty? Ask for a ruling with the tax authorities. This way, you avoid discussion afterwards and know in advance whether the regime can be applied correctly. Especially if you want to use the maximum limits, this is highly recommended.

3. Correct VAT processing

Forget about the VAT component not: copyrights are covered by the reduced rate of 6%. This makes the scheme even more attractive, but requires proper invoicing and accounting.

The return of copyrights represents a unique opportunity for IT consultants to optimise income for tax purposes. But:

Simplicity and security you find most often through your company.
Sole proprietorships and creative constructions are possible, but involve risks.
Preparation is key: contracts, invoicing and internal documentation must be ready by 2026.

Conclusion: prepare now for 2026

For most IT consultants with a private limited company, the direct payment from the company the best balance between simplicity and benefit.

Want to make the most of this reborn regime? Prepare today:

Adjust your contracts
Work out your billing models
Ensure conclusive internal documentation

👉 So you can start from 1 January 2026 immediately take advantage of this renewed tax benefit.