What income must the trader be subject to income tax?

Verified 15 May 2022 - Directorate for Legal and Administrative Information (Prime Minister)

Professionals taxed as natural persons (individual entrepreneurs who have not opted to be treated as EURL, self-employed traders or craftsmen, micro-entrepreneurs for example) are subject to income tax. Income tax affects their overall net income.

Aggregate net income consists of total net income of the following categories:

  • Salaries, wages and allowances
  • Pensions and annuities
  • Remuneration of certain business managers (including majority managers of SARL)
  • Income from financial investments
  • Capital gains and miscellaneous gains (e.g. sales of securities)
  • Industrial and Commercial Profits (BIC)
  • Non-commercial profits of the liberal and related professions (NBC)
  • Agricultural Profits
  • Land income