Side Hustle, Self-Employment on the Side or Flexi-job: Which Way to Earn Extra Suits You in 2026?

More and more people in Flanders are looking for ways to earn extra income alongside their permanent job. Whether it is a side hustle via a platform, a self-employed activity on the side, or a flexi-job: the options are plentiful. But which option is the most attractive from a tax perspective? And which one best suits your situation? In this article we compare the three most popular ways to earn extra in 2026 and help you make the right choice.

Three ways to earn extra in 2026

Anyone who wants to earn extra in 2026 can choose from three major systems. Each has its own rules, tax benefits and limitations.

1. Side hustle via the sharing economy (platform work)

A side hustle via a recognised platform such as Uber Eats or Deliveroo falls under the P2P statute (peer-to-peer). This is the most accessible system: anyone can get started, regardless of your current work situation.

The rules in 2026:

• You may earn up to €7,890 gross per year via recognised platforms
• On that amount you pay a flat tax rate of 10.7%
• The limit applies to all platforms combined (Uber Eats + Deliveroo + others = max €7,890)
• Earn more? Then you are considered self-employed and pay progressive taxes (25-50%)
• You build up no social rights (no pension, no holiday, no sickness benefit)

2. Self-employed on the side

If you want to build your own activity alongside your permanent job, you can register as self-employed on the side. Think of freelance work, a webshop, coaching, or offering services.

The rules in 2026:

• You pay progressive taxes (25% to 50%) on your net income
• You pay social contributions (a minimum of approximately €90 per quarter, even if you earn nothing)
• You can deduct business expenses (materials, transport, office, software)
• There is no income ceiling, you may earn as much as you want
• You build up additional pension rights

3. Flexi-job

A flexi-job is the most tax-advantageous system for anyone who already has a permanent job of at least 4/5. You work for another employer and earn net, with no taxes or social contributions.

The rules in 2026:

• You may earn up to €18,440 per year tax-free on the side
• Your gross = your net (no personal taxes or contributions)
• The employer pays a 28% employer contribution
• You build up social rights (pension, holiday, sickness)
• From April 2026, flexi-jobs are possible in almost all sectors
• Condition: in quarter T-3 you must have worked at least 4/5 for another employer

The big comparison: what nets you the most?

Suppose you want to earn an extra €5,000 per year. What do you keep net with each option?

	Sharing economy (P2P)	Self-employed on the side	Flexi-job
Gross income	€5,000	€5,000	€5,000
Tax	€535 (10.7%)	€1,250-€2,500	€0
Social contributions	€0	approx. €360/year min.	€0
Net (indicative)	€4,465	€2,500-€4,000	€5,000
Social rights	None	Yes	Yes
Max. per year	€7,890	Unlimited	€18,440

The flexi-job is by far the most advantageous if you stay below €18,440. You keep everything and still build up social rights.

When do you choose what?

Choose a side hustle (sharing economy) if:

• You do not have a permanent job of 4/5 (and therefore cannot do a flexi-job)
• You want to work very flexibly, without a contract or fixed employer
• You do not exceed the €7,890 ceiling
• You want to ride for a meal delivery service or do odd jobs via a platform

Choose self-employment on the side if:

• You want to build your own business
• You want to earn more than €18,440 per year
• You have business expenses you want to deduct
• You do freelance or creative work that does not fit a flexi-job
• You are willing to keep up with administration and VAT

Choose a flexi-job if:

• You already work 4/5 or full-time for another employer
• You want to earn extra as tax-efficiently as possible
• You do not want any administrative burden
• You want to build up social rights
• You want to step in flexibly for an employer whenever it suits you

Can you combine them?

Yes, in certain cases you can combine different forms:

• Flexi-job + sharing economy: allowed, as long as you respect the respective ceilings
• Self-employment on the side + flexi-job: only if your main occupation is at least 4/5 as an employee. As a self-employed person in your main occupation, you may not do a flexi-job
• Self-employment on the side + sharing economy: allowed, but watch out for the tax brackets

Keep in mind that all income combined increases your taxable income. With self-employment on the side, this can push you into a higher bracket. With a flexi-job (below €18,440) that does not happen.

Flexi-jobs become even more attractive in 2026

From 1 April 2026, flexi-jobs will be extended to almost all sectors via the opt-out mechanism. That means you are no longer limited to hospitality, retail or logistics. You can also work as a flexi-jobber in production, sport, culture, events and many other sectors.

In addition, the ceiling has been raised to €18,440 tax-free (indexed). And there is a new rule that makes it possible to do a flexi-job at an affiliated company (sister company) of your main employer.

Want to know which flexi-job and student job locations are available near you? Check the AnyShift app for an overview of current vacancies.

How do you start a flexi-job?

If you are convinced that a flexi-job is the best option, you can get started in a few steps:

1. Check your T-3 condition – did you work at least 4/5 three quarters ago?
2. Download the AnyShift app – view available shifts in your region
3. Choose a shift that suits you – evenings, weekends, or weekdays
4. Start working – no complicated administration, your employer arranges everything

Do you still have questions about the conditions? Then take a look at the frequently asked questions on our website. Or read more on the page for Shifters: info for job seekers.

Frequently asked questions

What is the difference between a side hustle and a flexi-job?
A side hustle via the sharing economy (e.g. Uber Eats, Deliveroo) is taxed at 10.7% up to €7,890 per year. A flexi-job is completely tax-free up to €18,440 per year, but requires that you already work at least 4/5 for another employer.

How much can I earn tax-free with a flexi-job in 2026?
In 2026 you may earn up to €18,440 tax-free via a flexi-job. This amount is indexed. If you earn more, only the surplus is taxed as ordinary remuneration.

Can I combine a flexi-job with a self-employed activity?
Yes, but only if you work at least 4/5 as an employee. As a self-employed person in your main occupation, you may not do a flexi-job. As a self-employed person on the side (with at least 4/5 salaried employment) you may.

How much can I earn via the sharing economy in 2026?
Via recognised platforms (Uber Eats, Deliveroo, etc.) you may earn up to €7,890 gross per year in 2026 at a favourable tax rate of 10.7%. This ceiling applies to all platforms combined.

Do I build up social rights with a flexi-job?
Yes. As a flexi-jobber you build up social rights, including pension rights, the right to holiday and sickness benefits. This is in contrast to work via the sharing economy, where you build up no social rights.

More questions? Then check the blogs on AnyShift for detailed information about flexible work, regulations and tips.

In summary

Criterion	Sharing economy	Self-employed on the side	Flexi-job
Tax benefit	Good (10.7%)	Moderate (25-50%)	Excellent (0%)
Social rights	None	Yes	Yes
Administration	Minimal	A lot	None
Flexibility	High	High	High
Income ceiling	€7,890	None	€18,440
Condition	None	CBE registration	Working 4/5

For most employees who want to earn extra, a flexi-job is the smartest choice in 2026. You earn tax-free, build up rights, and have no administrative hassle. But if you do not have a permanent job of 4/5, or want to build your own business? Then the sharing economy or self-employment on the side are valid alternatives.