How high students’ earnings may, and more importantly, may not be

Making extra cash is easier than ever for students in 2025. The tax implications can be a lot trickier, however. Time to clarify the rules.

1. How much can a student earn without paying taxes?

Like all taxpayers, students are entitled to earn a certain amount tax-free. For the 2025 income tax year, the amount is EUR 10,910. However, thanks to the flat-rate deduction of professional expenses, in practice students may earn up to EUR 15,585.01 gross in 2025 without owing any tax as long as this is their only source of income. If a student earns more than this amount, the excess will be taxed. Amounts above the EUR 15,585.71 bracket are subject to progressive rates which start at 25%.

Be aware that even if a student does not owe any tax, they must still submit their own tax return. This can often be done automatically as a simplified declaration.

2. Up to what amount of earnings does a student remain their parents’ tax dependent?

For tax purposes, having a child who is tax dependent is beneficial to their parents. However, this benefit disappears once the child’s earnings become too high or they officially stop living with their parents. If the child no longer qualifies as dependent, the parents will pay more taxes.

A student can earn up to EUR 15,585.71 gross per year without owing taxes (see above). To still qualify as tax dependent and avoid having their parents’ taxes increase, the student’s net means of subsistence cannot exceed EUR 21,840 gross annually (2025 income tax year).

Not all sources of income are considered net means. Possible exceptions include child benefit, adoption allowances and study allowances. Income from a student job does count toward the total net means, apart from an initial exemption of EUR 6,840. Job-related costs may be deducted from this income; either the actual costs or a flat-rate cost of 20% with a minimum of EUR 570. Maintenance allowance received from a divorced parent also counts as net means, with an initial exemption of EUR 4,100.

3. How many hours of work are permitted under student status?

Since 1 January 2025, students may work 650 hours per calendar year at reduced social security contributions. This is a permanent measure; the previous limit was 475 hours, with a temporary increase to 600 hours during the pandemic.

If you work more than 650 hours, the normal rate of 13.07% NSSO social security contributions becomes applicable instead of the 2.71% student rate. If a student is over the age of 18, this can also affect their child benefit.

Hours worked under student status are recorded. Students can track these hours using the Student@work government service (online or via app). That way, they always know how close they are to the 650-hour limit.

650 hours correspond to approximately 17 weeks of 38 hours each.

4. How is the right to child benefit affected?

This depends on the student’s age and where they are living.

< 18 years old Until the age of 18, unconditional entitlement to child benefit applies (Groeipakket in Flanders). So, how much a student can work is not affected.

≥ 18 years old From the age of 18, entitlement to the Groeipakket or equivalent is subject to various rules depending on the region. If a student works more hours than permitted, they may no longer be entitled to this child benefit.

In Flanders

• Max. 650 hours per year under student status (reduced NSSO contributions)
• An additional 80 hours monthly with a normal employment contract (unreduced NSSO rate)
• Did you work more than 80 hours in a month? You lose your Groeipakket for that month.

In Wallonia

• Max. 650 hours per year under student status (reduced NSSO contributions)
• An additional 240 hours per quarter at the unreduced NSSO rate
• Only actual hours worked count, not e.g. paid public holidays

In the Eastern Cantons

• No restriction on hours worked under student status, although the reduced social security contributions only apply for the first 650 hours
• Max. of 175 hours per quarter under a normal employment contract or self-employed

In the Brussels-Capital Region

• Max. 650 hours per year under student status (reduced NSSO contributions)
• Max. of 240 hours per quarter for all types of employment contract
• In July, August and September, the quarterly limit of 240 hours does not apply as long as the student continues their education after the summer

In summary

Making extra cash as a student has become more flexible than ever in 2025. It can also be complex thanks to a combination of tax rules and effects on child benefit and social security contributions. Students who plan well and pay attention to the various restrictions will get the most out of their job, without unexpected financial repercussions for themselves or their parents. More questions? Visit www.studentatwork.be to find out exactly what is and isn’t permitted under student status.

Earning extra money as a student? Get the most out of it

Find out how to start saving or investing today, even if it’s only a little.

This article is for information only and does not constitute tax or legal advice. The stated regulations may be subject to change depending on the applicable legislation.