Living in Belgium: taxes on my rights

In Belgium, performing artists’ neighbouring rights are subject to withholding tax. By law, PlayRight is obliged to withhold 15% tax (minus flat-rate costs) from any rights it pays out. PlayRight then passes on this withholding tax to the Belgian State.

Annual ceiling 

The gross ceiling of neighbouring rights is indexed annually, for the 2023 income the limit is 70,220€ (2024 tax return). When copyrights and neighbouring rights received in 2023 exceed the ceiling of 70,220€, the collecting societies are required to apply a withholding tax of 30%. If your neighbouring rights exceed the amount of 70,220€, we recommend to consult a tax specialist who can give you advice relevant to all the elements of your personal situation.

A digressive deduction of fixed costs* is applied by band of income: max. 14,042€

  • 50% on the first band of gross income between 0€ and 18,720€ (indexed income 2023 tax return 2024),
  • 25% on the next band between 18,720€ and 37,450€ (indexed income 2023 tax return 2024),
  • No deduction of fixed costs above 37,450€ (indexed income 2023 tax return 2024).

*Those costs are seen by the government as costs incurred by the artist to do the recording. No withholding tax is then due on those costs.

For example: if the artist has received e.g. 1,000€ in rights in a given year, 500€ is seen as expenses and only half is deducted from withholding tax by PlayRight and the artist gets a net 925€ (75€ withholding tax, 15% of 500).

We created some short guidelines to help you with the declaration of your rights, to be downloaded by clicking on the following image:

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