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 2025 income the limit is 75,360€ (2026 tax return). When copyrights and neighbouring rights received in 2026 exceed the ceiling of 75,360€, the collecting societies are required to apply a withholding tax of 30%. If your neighbouring rights exceed the amount of 75,360€, we recommend to consult a tax specialist who can give you advice relevant to all the elements of your personal situation.

In previous years, the calculation of withholding tax on movable income took into account a flat‑rate deduction of costs. Since 11 June 2026, withholding tax is calculated on the gross income, meaning that the flat‑rate costs are no longer deducted beforehand.

The reason for this change is the entry into force of the Programme Act, which was published in the Belgian Official Gazette on 1 June 2026. This act specifies that the flat‑rate deduction of costs is now only allowed for rightsholders who hold a valid attestation du travail des arts (‘regular’ or ‘plus’). PlayRight does not know which members hold an attestation du travail des arts, and PlayRight will not ask its members for this information.

The final tax settlement of your income from neighbouring rights always takes place via your personal income tax return (box VII: ‘Revenus de la cession ou de la concession de droits d’auteur et de droits voisins’). If you meet the conditions, you can still apply the flat-rate deduction- or the deduction based on actual costs- on the income received.

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