{"id":93632,"date":"2026-09-01T09:00:00","date_gmt":"2026-09-01T07:00:00","guid":{"rendered":"https:\/\/dexxter.be\/advance-payments-personal-income-tax-heres-how-it-works\/"},"modified":"2026-09-08T12:17:15","modified_gmt":"2026-09-08T10:17:15","slug":"advance-payments-personal-income-tax-heres-how-it-works","status":"publish","type":"post","link":"https:\/\/dexxter.be\/en\/blog\/advance-payments-personal-income-tax-heres-how-it-works\/","title":{"rendered":"Advance payments personal income tax Belgium"},"content":{"rendered":"\n

Advance payments on your personal income tax: what are they, do you have to make them and what do you get out of it?<\/strong><\/p>\n\n\n\n

What is an advance payment? \ud83d\udd0e<\/h2>\n\n\n\n

To avoid receiving one enormous sum only once a year, the government asks for advances on your personal income tax.<\/p>\n\n\n\n

If you are an employee, it is very simple. Every month your employer sets aside part of your salary as an advance on your income tax, the so-called professional withholding tax. At the end of the year the government calculates the difference between what you already paid and what you owe. That difference is either refunded or you still have to pay it.<\/p>\n\n\n\n

As a self-employed person, nobody makes those payments for you. You are your own employer. So you can make them yourself, and the government encourages you to do so by attaching a benefit to it.<\/p>\n\n\n\n

\u2757Important: <\/strong>an advance payment affects the financial year in which you pay it. Payments you make this year relate to this year’s income, and therefore to the tax you pay next year.<\/p>\n\n\n\n

Do I have to make advance payments as a sole proprietorship? \ud83e\udd37<\/h2>\n\n\n\n

No. If you have a sole proprietorship, as your main or as a secondary occupation, you are not obliged to make advance payments and you do not risk a tax surcharge if you pay nothing in advance. As from income year 2026, that surcharge has been abolished for business profits and professional income, and for the remuneration of an assisting spouse.<\/p>\n\n\n\n

For you, paying in advance is a choice, not an obligation. There is one exception: on the remuneration of a company director the surcharge still applies when no professional withholding tax was withheld on it. Further down in this article you can read how that works.<\/p>\n\n\n\n

Why pay in advance anyway?<\/h2>\n\n\n\n

There are two good reasons. The first is peace of mind. The second is a bonification, a tax benefit on the amount you pay in advance.<\/p>\n\n\n\n

Peace of mind \ud83d\udc86<\/h3>\n\n\n\n

Have you already paid part of your taxes? Then the bank account of your self-employed activity matches reality better. You have to pay your taxes anyway. Instead of one big chunk at the end, you pay smaller amounts each time. That way you know better where you stand and you avoid unpleasant surprises.<\/p>\n\n\n\n

Bonification \ud83d\udcb0<\/h3>\n\n\n\n

If you voluntarily pay in advance, you receive a bonification. That is a discount on your final tax bill, calculated on what you paid in advance. The earlier in the year you pay, the higher the percentage.<\/p>\n\n\n\n

Date of advance payment 2026<\/th>Percentage \u201cbonification\u201d<\/th><\/tr><\/thead>
1 January – 10 April<\/td>3.00%<\/td><\/tr>
11 April – 10 July<\/td>2.50%<\/td><\/tr>
11 July – 12 October<\/td>2.00%<\/td><\/tr>
13 October – 21 December<\/td>1.50%<\/td><\/tr>
22 December 2026 – 20 February 2027<\/td>1.00%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

That last period falls after the income year and exists only for business profits and professional income and for assisting spouses. Handy, because in February you already know much better how your year turned out than in April.<\/p>\n\n\n\n

The bonification applies to the part of your advance payments that covers the tax you actually owe. If you pay more in advance than your tax amounts to, the excess is simply refunded, but it does not earn an extra bonification.<\/p>\n\n\n\n

Example calculation<\/h3>\n\n\n\n

Anna has a sole proprietorship as her main occupation. At the end of the year she owes 3,000 euros in taxes. She opted for peace of mind and paid in four instalments: 1,000 euros in the first quarter, 1,000 euros in the second, 500 euros in the third and 500 euros in the fourth.<\/p>\n\n\n\n

Bonification calculation:<\/strong><\/p>\n\n\n\n

Quarter 1: 1,000 euros * 3.00% = 30 euros
Quarter 2: 1,000 euros * 2.50% = 25 euros
Quarter 3: 500 euros * 2.00% = 10 euros
Quarter 4: 500 euros * 1.50% = 7.50 euros
Total: 72.50 euros<\/p>\n\n\n\n

New tax: 3,000 euros – 72.50 euros = 2,927.50 euros. Anna therefore pays 72.50 euros less in taxes. Because she had already paid the full 3,000 euros in advance, those 72.50 euros are refunded to her.<\/p>\n\n\n\n

And if you are a company director? \ud83d\udcc8<\/h2>\n\n\n\n

If you are remunerated as a company director and no professional withholding tax was withheld on that remuneration, the tax surcharge does apply. For income year 2026 it amounts to 4.50% of the tax on that remuneration. Advance payments neutralise that surcharge, and here too an early payment counts for more.<\/p>\n\n\n\n

Date of advance payment 2026<\/th>Percentage that neutralises the surcharge<\/th><\/tr><\/thead>
1 January – 10 April<\/td>6%<\/td><\/tr>
11 April – 10 July<\/td>5%<\/td><\/tr>
11 July – 12 October<\/td>4%<\/td><\/tr>
13 October – 21 December<\/td>3%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

If your company itself paid too little in advance, the surcharge there is 6.75%.<\/p>\n\n\n\n

When can I make an advance payment? \u231b<\/h2>\n\n\n\n

There are no fixed days on which you have to make your advance payments. As mentioned above, the percentage does depend on when you pay. For income year 2026 these are the deadlines:<\/p>\n\n\n\n

    \n
  • by 10 April 2026 at the latest for the first quarter<\/li>\n\n\n\n
  • by 10 July 2026 at the latest for the second quarter<\/li>\n\n\n\n
  • by 12 October 2026 at the latest for the third quarter<\/li>\n\n\n\n
  • by 21 December 2026 at the latest for the fourth quarter<\/li>\n\n\n\n
  • by 20 February 2027 at the latest for the fifth period. That day falls on a Saturday, so in practice it is Monday 22 February 2027<\/li>\n<\/ul>\n\n\n\n

    How do I make an advance payment?<\/h2>\n\n\n\n

    The simplest way is to go directly through the FPS Finance. You then automatically pay into the right account number and with the right structured reference. You can also transfer through your own bank, to BE61 6792 0022 9117. In that case you still have to look up the right structured reference via MyMinfin.<\/p>\n\n\n\n

    We advise you to pay once per quarter and certainly not to wait until the last day. There can always be a few days between your payment instruction and its receipt.<\/p>\n\n\n