Belgium’s FPS Finance has updated the tax treatment of structural and regular telework, increasing the maximum tax-free flat-rate office allowance to EUR 164.21 per month from 1 September 2026, while maintaining existing rules for internet, computer, furniture, and IT equipment reimbursements.
Belgium’s Federal Public Service for Finance (FPS Finance) has issued Circular 2026/C/84 on 9 September 2026, which updates the employer tax treatment of structural and regular telework under Circular 2021/C/20.
Circular 2021/C/20 sets out Belgium’s tax rules for structural and regular telework, generally requiring employees to work from home for at least one full working day per week. Employers may provide tax-free flat-rate allowances for general office expenses, private internet and computer use, as well as reimbursements or equipment for necessary ergonomic furniture and IT devices.
The office allowance was set at EUR 129.48 per month under the original rules, with additional allowances of up to EUR 20 per month each for private internet and computer use, and up to EUR 10 per month for a second monitor, printer, or scanner. All reimbursements must be properly justified and reported on Form 281.10.
From 1 September 2026, the maximum tax-free flat-rate office allowance employers may provide for teleworking employees is EUR 164.21 per month, aligned with the amount accepted by the National Social Security Office (RSZ).
