Copyright in 2026: The 70/30 Rule, Tax Calculations, and the Return of the IT Professional
For years, copyrights have provided protection for creative professionals while also offering significant tax advantages. You create value. You design a logo, write a text, or compose music. Your work is original and bears your personal stamp.
Since 2025, the final step in the new tax regime has been implemented. The rules are stricter, but the financial benefit remains massive. Today, we bring clarity to the chaos. We look at the exact rules for 2026 and what this means for you as a freelancer or employer.
Key Takeaways (TL;DR for 2026)
- IT is Back: Software developers and IT professionals can once again use the copyright regime in 2026.
- The 70/30 Rule: A maximum of 30% of your income can be paid out as copyrights; 70% must be regular professional income.
- Flat-Rate Deductions: You still benefit from a 50% and 25% flat-rate cost deduction on your copyright income, lowering your effective tax rate significantly.
- Simultaneous Payment: Copyrights and regular salary must be paid through the same channel at the exact same time.
What are Copyrights and Neighboring Rights?
Copyright protection arises automatically simply through the creation of an original work. Protection through neighboring rights arises automatically through the execution or production of the performance.
Who is eligible?
Rights grant creators protection over their creative works, such as texts, music, photos, and films. To qualify for the copyright tax regime as a professional, you must possess an Arts Work Certificate.
If you do not have an Arts Work Certificate, you can only apply the regime if you transfer or license your protected work to third parties (your client) for the purpose of public communication, public performance, or reproduction.
Some examples of eligible professionals:
- Musicians and composers
- Actors
- Screenwriters
- Authors
- …
Who is not eligible?
- Employees without creative performances
- Consultants
Crucial News for 2026: IT Professionals are Back
This is an absolute game-changer. In recent years, software developers and IT professionals were excluded from the favorable tax regime due to strict legislation. In 2026, the tide has turned.
IT professionals are once again allowed to use copyrights for their written code and architecture. Your intellectual property is finally receiving the correct tax reward again.
The 70/30 Rule
The ratio between your regular professional income and your income from copyrights is strictly defined. Since January 1, 2025, the 70/30 rule applies definitively to all companies and sectors.
- Minimum 70% of your income is taxed as regular professional income.
- Maximum 30% can be paid out as copyrights.
Pay close attention: There is a mandatory link between copyrights and an employment contract. In concrete terms, this means you must pay out your copyrights and your salary via the exact same channel and at the exact same moment. This is how the NSSO verifies that the 70/30 ratio is respected.
Contact our team to get tailored help regarding your specific situation.
How Does the Tax Calculation Work?
The tax authorities do not view the maximum 30% portion as regular salary, but as income from movable property. In principle, you only pay a 15% withholding tax on this income.
Before applying this 15% tax, the tax authorities deduct a ‘flat-rate cost’ from your copyright income. You pay absolutely zero taxes on that deducted portion. The exact cost deduction depends on your total copyright income, working with fixed brackets:
| Copyright Income Bracket (per year) | Flat-Rate Cost Deduction (% exempt from withholding tax) |
|---|---|
| € 0 – € 20,100 | 50% |
| € 20,100 – € 40,190 | 25% |
| > € 40,190 | 0% |
A concrete example
Suppose you earn € 30,000 in pure copyrights this year (fitting within your 30% limit). We split this amount according to the tax brackets.
1. The first bracket (up to € 20,100) Here, you enjoy a 50% exemption. This means that € 10,050 goes to you completely tax-free. On the remaining € 10,050, you pay the 15% withholding tax. That costs you € 1,507.50.
2. The second bracket (the remaining € 9,900) Here, a 25% exemption applies. This means that € 2,475 is tax-free. On the remaining € 7,425, you pay a 15% tax. That comes down to € 1,113.75.
Your total tax bill: You add up the taxes from both brackets: € 1,507.50 + € 1,113.75 = € 2,621.25. You only pay a fraction in taxes, leaving you with a massive net amount.
The absolute maximum limit: Do you receive more than € 75,360 in copyrights on an annual basis? Any amounts exceeding this threshold are taxed as regular professional income and fall outside the favorable tax rate.
How can Tentoo help?
As a Social Bureau for Artists, we understand that these regulatory changes can be complex. That is why we gladly help you apply copyrights correctly. Our experts are ready to guide you step-by-step.
- Contract management and administration: We ensure the correct drafting and processing of required documents, such as a model agreement for rights transfer via My Tentoo.
- Legal compliance: We calculate the withholding tax, file the NSSO declaration, and ensure that the simultaneous payment of salary and rights runs flawlessly. No administrative hassle for you.
- Clear overview: You receive a separate payslip and tax form for your rights, always accessible via our platform.
What should you do now?
Are you an employer? Verify whether your employees can still receive copyright and related rights under the new legislation and adjust contracts and invoicing where necessary.
Are you a freelancer? Contact Tentoo to check if you are entitled to copyrights and neighboring rights. We calculate your financial benefit and show you how to apply this correctly and safely in your invoicing.