What income must the trader be subject to income tax?
Verified 02 June 2023 - Directorate for Legal and Administrative Information (Prime Minister)
The amount of tax is calculated on the basis of the total net income from the professional. The amounts to be declared depend on the situation of the natural person:
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Individual contractor (IS) or partner of a business subject to IS
Commercial or craft activity
Total net income is composed of the following revenues:
- Land income (rental)
- Industrial and Commercial Profits (BIC)
- Salaries, wages, allowances (e.g. sickness, industrial accident, paternity...)
- Pensions and annuities
- Income from movable capital (income from savings accounts, dividends from shares, etc.)
- Capital gains from the transfer for consideration of property or rights (rights to reproduce a work, rights of representation, etc.)
Liberal activity
Total net income is composed of the following revenues:
- Land income (rental)
- Non-commercial profits and similar income (NTB)
- Salaries, wages, allowances (e.g. sickness, industrial accident, paternity, etc.), emoluments
- Pensions and annuities
- Income from movable capital (income from savings accounts, dividends from shares, etc.)
- Capital gains from the transfer for consideration of property or rights (rights to reproduce a work, rights of representation, etc.)
Agricultural activity
Total net income is composed of the following revenues:
- Land income (rental)
- Agricultural Profits (BA)
- Salaries, wages, allowances
- Pensions and annuities
- Income from movable capital (income from savings accounts, dividends from shares, etc.)
- Capital gains from the transfer for consideration of property or rights (rights to reproduce a work, rights of representation, etc.)
Partner of a business that has opted for business tax
Total net income is composed of the following revenues:
- Land income (rental)
- Salaries, wages, allowances, remuneration
- Pensions and annuities
- Income from movable capital (income from savings accounts, dividends from shares, etc.)
- Capital gains from the transfer for consideration of property or rights (rights to reproduce a work, rights of representation, etc.)
Majority SARL manager or SCA manager
Total net income is composed of the following revenues:
- Land income (rental)
- Salaries, wages, allowances, remuneration
- Pensions and annuities
- Income from movable capital (income from savings accounts, dividends from shares, etc.)
- Capital gains from the transfer for consideration of property or rights (rights to reproduce a work, rights of representation, etc.)