Copyright is one of the ways you protect your organization’s intellectual property. That is why it is important to know not only what tax benefits are associated with it, but also how to legally determine your rights correctly.
In this article, we summarize what the tax scheme entails in 2026 and what you should take into account as an entrepreneur or creative professional.
Copyright and taxation
The principle of copyright as such has not changed: as soon as you make an original creation, copyright automatically arises. What has changed, however, are the tax rules surrounding the remuneration for the transfer or licence of those copyrights. Many entrepreneurs and creative professionals wonder whether the tax scheme is still interesting. The answer is: yes, but only if you meet the conditions and apply the scheme correctly.
To be clear: copyright and taxation are not the same thing. Copyrights arise automatically as soon as you make an original creation. Think of texts, photos, illustrations, music, software or graphic designs. So you don’t have to register anything to acquire copyrights. The tax scheme is not about the existence of those copyrights, but about the remuneration you receive when you transfer or license them. Under certain conditions, this compensation is considered movable income. As a result, you benefit from a more favourable tax regime than if the same allowance is taxed in full as professional income.
What changes will there be in 2026?
The first change brings good news for the IT sector. Computer programs will again fall under the copyright tax system in 2026. As a result, software developers can also make use of the scheme again, provided that the legal conditions are met.
Less good news is the change regarding the flat-rate deduction of expenses. The cost lump sum allows authors to automatically deduct part of their income from copyright as professional expenses, without having to prove these costs. As a result, the taxable base becomes smaller and the tax benefit remains greater. Unfortunately, in 2026, this cost lump sum will no longer apply to everyone. Those who do not have a work of art certificate can no longer apply it and must prove their actual and demonstrable costs. Only those who have a work of art certificate can still use the lump sum cost, and then only for the activities to which that certificate relates. Those who can no longer apply the lump sum will see their taxable base increase, as a result of which a larger part of the income will fall under the ordinary professional regime.
What are the benefits of the tax scheme?
The copyright tax regime can provide a significant tax advantage. The remuneration you receive for the transfer or license of copyrights is, under certain conditions, not taxed as professional income but as movable income. You pay a withholding tax of 15% on this income, which is more advantageous than the progressive personal income tax rates that apply to professional income.
Of course, a number of conditions apply. If the transfer or licence of copyright is combined with a performance, a maximum of 30% of the total remuneration may relate to copyright. The remaining 70% must be a market-based remuneration for the services provided.
In addition, an annual ceiling applies to the income that can be taxed as movable income. For the 2026 income year, this amounts to 77.220 €. Up to that amount, the favourable tax regime applies. If you receive more, the part above that limit is taxed as professional income according to the normal progressive rates.
Also keep in mind that the tax authorities not only look at the current income year, but also at the average income from copyrights that you have received in the four previous taxable periods.
Draw up a correct agreement
The tax benefits stand or fall with a correct legal basis. It is not enough that you state on your invoice that part of the fee concerns copyright. You must also clearly define which rights you transfer or license and for which creations. The relationship between the remuneration for the performances and that for the copyright must also be defensible and in line with the market. A well-drafted agreement prevents discussions afterwards and offers more certainty in the event of an audit.
Doubts about copyright or other forms of intellectual property?
The copyright regulation will remain an interesting possibility in 2026, but the correct application requires both legal and tax knowledge. Moreover, copyrights rarely stand alone. They are often part of a broader intellectual property strategy, in which trademarks, designs and patents can also play a role. Our IP specialists will be happy to work with you to see how copyrights fit within the broader protection of your creations, innovations and business activities.
