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Staying fiscally dependent as a working student
Fiscaal ten laste blijven als jobstudent / rester fiscalement à charge ·Gestionada por FOD Financiën / SPF Finances
Working students risk costing their parents the tax allowance for dependent children. The 2025 reform loosened this substantially: for income year 2025 a child stays dependent with net means up to €12,000 (income year 2026: €12,300), one single ceiling for all family situations. The first €6,840 of student-contract wages doesn't count as means at all — doubled from before — and a 20% flat cost deduction (minimum €570) applies to the rest. On their own return, students pay no tax at all up to €15,585.71 gross in student wages (income year 2025).
Quién tiene derecho
- Part of your parents' household on 1 January of the assessment year
- Net means at most €12,000 (income year 2025; €12,300 for 2026)
- First €6,840 of student-job income exempt from the means test; 20% flat expense deduction (minimum €570) on the remainder
- Wages paid by your parents' company always count in full
Cómo solicitarla
Nothing to file separately — the test is applied through the parents' and student's income-tax returns; keep your payslips and check the thresholds for the income year.
Cambios recientes y anunciados
2025 reform: one unified ceiling of €12,000 for all children and a doubled student-wage exemption of €6,840 — working more no longer ejects you from the household's tax benefit as quickly.
Fuentes
- Nettobestaansmiddelen — FOD Financiën (consultado el 10 de julio de 2026)
- Jongeren en studenten — FOD Financiën (consultado el 10 de julio de 2026)
- Urenpakket en impact — RSZ / Student@work (consultado el 10 de julio de 2026)
Última verificación 10 de julio de 2026