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 2022 income the limit is €64.070 (2023 tax return). When copyrights and neighbouring rights received in 2022 exceed the ceiling of €64.070, the collecting societies are required to apply a withholding tax of 30%. If your neighbouring rights exceed the amount of €64.070 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.€ 12.815

  • 50% on the first band of gross income between €0 and €17.090 (indexed income 2022 tax return 2023),
  • 25% on the next band between €17.091 and €34.170 (indexed income 2022 tax return 2023),
  • No deduction of fixed costs above €34.170 (indexed income 2022 tax return 2023).

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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