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🕐 Updated: January 2025 — Find a certified expert at ITAA — Institute for Tax Advisors and Accountants — Official sources
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⚖️ Art. 30bis & 30ter — Belgium

Invoice withholding obligation simulator

Calculate in a few clicks whether you must apply a tax withholding (15 %) or social withholding (35 %) when paying a sub-contractor.

🔍 Withholding calculator

Fill in the information to obtain the amount to withhold and remit.

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Activity
2
Situation
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Amounts
💡 The withholding obligation applies to specific sectors. Indicate the type of activity of the contract with your sub-contractor.
📋 Sub-contractor / contractor situation Check checkobligationderetenue.be before payment. The verification is only valid on the same day.
€
Amount excl. VAT — withholding is always calculated on the excl. VAT amount
📊
Withholding rates
15 %
Tax debts
→ FPS Finance
Social debts
→ NSSO
Both withholdings may apply simultaneously. Always calculated on the excl. VAT amount.
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Who is concerned?
  • Real estate works (construction, renovation, demolition, electricity, plumbing…)
  • Delivery of ready-mix concrete
  • Building cleaning (art. 30ter)
  • Security & surveillance (art. 30ter)
  • Meat sector (art. 30ter)
  • Excluded: private individuals for strictly private use, agriculture, horticulture, forestry
⚠️
Sanctions & risks
  • Administrative fine = amount of the omitted withholding (max. €10,578.23 for 2026)
  • Joint liability for payment of the sub-contractor's debts
  • Your company may appear in red on checkobligationderetenue.be
  • The verification is valid only on the day it is performed
🏦
Payment details
Official bank details are available directly on the bodies' websites. Check them before each payment to ensure they are up to date.
🏛️
Social debts → NSSO
socialsecurity.be — official details
→ 💼
Tax debts → FPS Finance
finances.belgium.be — official details
→
🔗
Verify a company

Check the official status of your sub-contractor before any payment on the official Belgian Social Security website.

🔍 Verify on checkobligationderetenue.be →
ℹ️ This simulator is provided for informational purposes only. The calculated amounts are indicative and do not constitute legal or accounting advice. They do not replace an official verification on checkobligationderetenue.be. Consult an accountant or FPS Finance for any specific situation. Belgian legislation — Art. 30bis and 30ter of the Act of 27 June 1969.
🔒 The links on this site point to official Belgian bodies. As a precaution, verify that the URL displayed in your browser corresponds to the domains finances.belgium.be, socialsecurity.be, checkobligationderetenue.be ou onss.be. This site will never ask you for bank details.
⚠️ Warning — Indicative value only: The results obtained via the tools and simulators on this site have indicative value only and have no legal, tax or accounting value. The calculations are based on the legal provisions in force at the date of their last update and are subject to change. La Caverne de la Compta makes every effort to keep this data up to date but cannot guarantee its accuracy or completeness. La Caverne de la Compta cannot under any circumstances be held liable for direct or indirect damages resulting from the use of the information obtained. The user is solely responsible for decisions made on the basis of the simulation results. Consult a certified accountant, tax adviser or notary before any decision. La Caverne de la Compta is not a licensed financial, tax or legal adviser and the published information does not constitute personalised advice in any case. — Full legal notices

Invoice withholding: Article 30bis, joint liability and 2026 obligations

In the construction sector and other high-risk sectors, Belgian law requires a 15.44% withholding on invoices from sub-contractors with social or tax debts. This obligation stems from Articles 30bis and 30ter of the VAT Code.

When to apply the 15.44% withholding?

Joint liability: Failing to make this withholding can make the main contractor jointly liable for the sub-contractor's debts. Always verify via checkobligationderetenue.be before each payment.
📌 All 2026 rates in our Belgian Tax Quick-Memo →

❓ Frequently asked questions about the contractor withholding tax

What is the co-contractor withholding in Belgium ?▼

The co-contractor withholding is a Belgian legal obligation: when a company uses a subcontractor with tax or social debts, it must withhold 15.44% of the net invoice amount and pay it directly to the FPS Finance and/or ONSS.

How do you check if a co-contractor has tax debts ?▼

Via the online datachecker system on the FPS Finance website. If your subcontractor appears on the debtor list, the withholding is mandatory. Failure to withhold may make you jointly liable for their debts.

Does the 15.44% rate still apply in 2026 ?▼

Yes. The withholding rate is 15.44% of the net invoice amount, for both the fiscal and social components. It applies to invoices for real estate works, security guarding or cleaning performed in Belgium.

What is joint liability regarding the withholding ?▼

If you fail to withhold when required, you become jointly liable for the tax and social debts of your subcontractor, up to the amount of the works performed.

Does the withholding apply to foreign self-employed workers ?▼

Yes. The withholding also applies to companies and self-employed individuals established abroad who perform work in Belgium.

What is the difference between contractor withholding and retention guarantee?▼

These are two distinct mechanisms. The co-contractor withholding (15.44%) is a legal obligation linked to the subcontractor's tax/social debts — paid directly to FPS Finance and/or ONSS. The retention guarantee is a contractual practice (often 5-10%) held by the principal as security for proper performance and potential defects.

How do you contest an unjustified co-contractor withholding in Belgium?▼

If your client withheld while you had no tax or social debts, obtain a current tax clearance certificate from MyMinfin.be. If the withholding was unjustified, your client may be required to repay the withheld amount plus statutory interest. Report the abuse to FPS Finance via the official contestation form.