Advance tax payments (versements anticipés) are tax payments made before your tax return is assessed. In Belgium, self-employed people and companies that do not pay enough in advance towards their taxes face a tax surcharge that can reach 9% of the tax due. Conversely, those who make advance tax payments benefit from proportional reductions (bonifications). This guide explains how the system works, when to pay, how much to pay and which strategies to use to optimise your advance tax payments.
Why make advance tax payments?
The principle behind the surcharge
In Belgium, unlike employees whose tax is withheld at source (advance tax on remuneration, précompte professionnel), self-employed people and companies must set aside and pay their own taxes. If they fail to do so, or pay too little, FPS Finance applies a tax surcharge.
For assessment year 2026 (2025 income), the surcharge rate is:
- 9% for companies (corporate tax – ISOC)
- 4.5% for self-employed individuals (personal income tax – IPP) — except during the first three years of activity
Exemption for starters
Self-employed individuals are exempt from the surcharge during the first three assessment years following the start of their professional activity. This exemption does not apply to companies.
Example: Marie starts her self-employed activity in 2024. She is exempt from the surcharge for assessment years 2025, 2026 and 2027 (2024, 2025 and 2026 income). From assessment year 2028, she will need to make advance tax payments to avoid the surcharge.
Companies have no exemption
Companies, even newly formed ones, benefit from no exemption from the surcharge. From their very first year of activity, a company that does not make advance tax payments will be subject to the surcharge.
The advance tax payment calendar
Advance tax payments are made in four quarterly instalments. The deadlines depend on when the accounting year ends.
For financial years ending on 31 December (the most common case)
| Instalment | Payment deadline | Reduction for companies | Reduction for individuals |
|---|---|---|---|
| VA1 | 10 April | 9% | 4.5% |
| VA2 | 10 July | 7.5% | 3.75% |
| VA3 | 10 October | 6% | 3% |
| VA4 | 20 December | 4.5% | 2.25% |
For financial years that do not follow the calendar year
If your accounting year does not coincide with the calendar year, the deadlines shift accordingly:
- VA1: by the 10th day of the 4th month of the accounting year at the latest
- VA2: by the 10th day of the 7th month at the latest
- VA3: by the 10th day of the 10th month at the latest
- VA4: by the 20th day of the last month at the latest
Example: a company with a financial year running from 1 July to 30 June:
| Instalment | Deadline |
|---|---|
| VA1 | 10 October |
| VA2 | 10 January |
| VA3 | 10 April |
| VA4 | 20 June |
How to make an advance tax payment
Bank details
Advance tax payments must be made to the following bank account:
- Beneficiary: Service des versements anticipés (Advance Payments Department)
- IBAN: BE61 6792 0022 9117 (BNP Paribas Fortis)
- BIC: PCHQBEBB
Structured communication
The structured communication is made up of your national number (individuals) or your company number (companies), in a specific format. You can find it on MyMinfin or on previous tax assessment notices.
For companies, the communication follows the format: +++ XXX/XXXX/XXXXX +++ based on the company number.
Via MyMinfin
You can also check your advance tax payment status, download certificates and verify your payments via MyMinfin.
Calculating the surcharge and the reductions
How it works
The system works in two stages:
- Calculating the theoretical surcharge: 9% (companies) or 4.5% (individuals) of the tax due
- Subtracting the reductions: each advance tax payment generates a reduction that lowers the surcharge
The final surcharge is: Theoretical surcharge – total reductions
If the reductions exceed the theoretical surcharge, the excess is lost (the difference is not refunded).
Reduction rate per instalment (companies – assessment year 2026)
| Instalment | Reduction rate |
|---|---|
| VA1 (10 April) | 9% |
| VA2 (10 July) | 7.5% |
| VA3 (10 October) | 6% |
| VA4 (20 December) | 4.5% |
Reduction rate per instalment (individuals – assessment year 2026)
| Instalment | Reduction rate |
|---|---|
| VA1 (10 April) | 4.5% |
| VA2 (10 July) | 3.75% |
| VA3 (10 October) | 3% |
| VA4 (20 December) | 2.25% |
Worked example for a company
TechSoft SRL estimates its corporate tax at EUR 30,000 for the 2025 financial year (assessment year 2026).
Scenario 1: No advance tax payments
- Surcharge: 30,000 x 9% = EUR 2,700
- TechSoft pays EUR 2,700 in surcharge on top of the tax due
Scenario 2: Advance tax payments split equally (EUR 7,500 per instalment)
| Instalment | Amount paid | Reduction rate | Reduction |
|---|---|---|---|
| VA1 | EUR 7,500 | 9% | EUR 675 |
| VA2 | EUR 7,500 | 7.5% | EUR 562.50 |
| VA3 | EUR 7,500 | 6% | EUR 450 |
| VA4 | EUR 7,500 | 4.5% | EUR 337.50 |
| Total | EUR 30,000 | EUR 2,025 |
- Theoretical surcharge: EUR 2,700
- Reductions: EUR 2,025
- Final surcharge: EUR 675
TechSoft still pays a EUR 675 surcharge even though its advance tax payments covered 100% of the tax due. Why? Because the average reduction rate (6.75%) is lower than the surcharge rate (9%).
Scenario 3: Everything in VA1
| Instalment | Amount paid | Reduction rate | Reduction |
|---|---|---|---|
| VA1 | EUR 30,000 | 9% | EUR 2,700 |
| Total | EUR 30,000 | EUR 2,700 |
- Theoretical surcharge: EUR 2,700
- Reductions: EUR 2,700
- Final surcharge: EUR 0
By concentrating everything in VA1, the 9% reduction exactly offsets the 9% surcharge. This is the optimal strategy.
Scenario 4: Optimal mixed strategy (VA1 + VA2)
If you cannot pay everything in VA1, combine VA1 and VA2:
| Instalment | Amount paid | Reduction rate | Reduction |
|---|---|---|---|
| VA1 | EUR 20,000 | 9% | EUR 1,800 |
| VA2 | EUR 10,000 | 7.5% | EUR 750 |
| Total | EUR 30,000 | EUR 2,550 |
- Theoretical surcharge: EUR 2,700
- Reductions: EUR 2,550
- Final surcharge: EUR 150 (significantly better than scenario 2)
Worked example for a self-employed person
Pierre, a self-employed consultant, estimates his tax at EUR 15,000 for 2025 income.
Without advance tax payments:
- Surcharge: 15,000 x 4.5% = EUR 675
With optimal advance tax payments (everything in VA1):
- VA1 reduction: 15,000 x 4.5% = EUR 675
- Final surcharge: 675 – 675 = EUR 0
Split strategy (EUR 3,750 per instalment):
| Instalment | Amount | Reduction |
|---|---|---|
| VA1 | EUR 3,750 | EUR 168.75 |
| VA2 | EUR 3,750 | EUR 140.63 |
| VA3 | EUR 3,750 | EUR 112.50 |
| VA4 | EUR 3,750 | EUR 84.38 |
| Total | EUR 15,000 | EUR 506.26 |
- Final surcharge: 675 – 506.26 = EUR 168.74
Strategies for optimising your advance tax payments
Strategy 1: Concentrate payments early in the year
Since reduction rates are higher for the earlier instalments, concentrating your advance tax payments in VA1 and VA2 is always more advantageous than spreading them evenly.
Golden rule for companies: if you can pay everything in VA1, the 9% reduction completely cancels out the 9% surcharge. This is mathematically optimal.
Strategy 2: Estimate your tax accurately
To avoid paying too much (tying up cash unnecessarily) or too little (a residual surcharge), estimate your tax with your accountant at the start of the financial year.
Estimation basis:
- The previous year's tax (adjusted for any expected changes)
- Your budget forecast for the current financial year
- Known deductions (planned investments, prior losses)
Strategy 3: Adjust during the year
If your results evolve differently from your forecasts, you can adjust your later instalments. For example:
- If the start of the year is better than expected: increase VA2 or VA3
- If activity slows down: reduce the later instalments
Strategy 4: Prioritise VA1 even with a loan
For companies, it can make financial sense to borrow in order to make the VA1 payment if the cost of credit is lower than the surcharge avoided.
Calculation: a loan of EUR 30,000 over 9 months at 5% annual interest costs around EUR 1,125 in interest. The surcharge avoided is EUR 2,700. The net gain is EUR 1,575.
Strategy 5: Companies in a loss position
If your company expects a tax loss for the financial year, there is no tax due and therefore no surcharge. You do not need to make advance tax payments. If you have already paid, the amounts will be refunded once the assessment is issued.
Advance tax payments and social contributions
For the self-employed
Advance tax payments must not be confused with the social contributions paid to your social insurance fund (UCM, Acerta, Liantis, Xerius, Partena, etc.). Social contributions are calculated on your net taxable income and paid quarterly on a different calendar:
| Quarter | Social contribution deadline |
|---|---|
| Q1 | 31 March |
| Q2 | 30 June |
| Q3 | 30 September |
| Q4 | 31 December |
Social contributions are tax-deductible and therefore reduce your taxable base for personal income tax.
Amount of social contributions in 2026 (indicative)
| Net income bracket | Rate |
|---|---|
| Up to EUR 75,880.61 | 20.50% |
| From EUR 75,880.62 to EUR 105,564.26 | 14.16% |
| Above EUR 105,564.26 | 0% (ceiling reached) |
Minimum contribution (start of activity): around EUR 890 per quarter.
Advance tax payments for companies: specific aspects
The special contribution
Companies that are insufficiently capitalised or that do not meet certain criteria can be subject to an additional separate contribution. Make sure your company meets the conditions for the reduced SME rate (see our article on corporate tax) to optimise your situation.
Companies with a non-calendar financial year
For companies whose financial year does not coincide with the calendar year, the surcharge rate and reduction rates are identical, but the dates shift accordingly (see the calendar section above).
Companies just starting out
Unlike self-employed individuals, companies benefit from no exemption from the surcharge during their first years. It is therefore crucial to make advance tax payments from the very first financial year.
How do you recover an overpayment?
If your advance tax payments exceed the tax ultimately due:
- The excess is first offset against any other outstanding tax debts (VAT, advance tax on remuneration, etc.)
- The remaining balance is automatically refunded once the tax assessment is issued
- The refund generally arrives within 2 to 6 months of the tax assessment notice
You can track your situation via MyMinfin.
Full worked example: an annual strategy
Situation: WebDev SRL, a web development company in Brussels, expects a taxable profit of EUR 90,000 for the 2025 financial year (assessment year 2026).
Calculating the expected tax:
- First bracket (EUR 100,000) at the SME rate: 90,000 x 20% = EUR 18,000 (the reduced rate applies since the profit is below EUR 100,000)
Optimal advance tax payment strategy:
| Instalment | Amount paid | Reduction (9%) |
|---|---|---|
| VA1 (10 April) | EUR 18,000 | EUR 1,620 |
- Theoretical surcharge: 18,000 x 9% = EUR 1,620
- VA1 reduction: EUR 1,620
- Final surcharge: EUR 0
WebDev pays EUR 18,000 in a single instalment on 10 April and faces no surcharge at all. If cash flow does not allow this:
Alternative with VA1 + VA2:
| Instalment | Amount | Reduction |
|---|---|---|
| VA1 | EUR 12,000 | EUR 1,080 (9%) |
| VA2 | EUR 6,000 | EUR 450 (7.5%) |
| Total | EUR 18,000 | EUR 1,530 |
- Final surcharge: 1,620 – 1,530 = EUR 90 (very acceptable)
Common mistakes to avoid
- Using the wrong structured communication: the payment will not be attributed correctly and you risk a surcharge
- Paying after the deadline: a payment received on 11 April instead of the 10th will be counted towards the next instalment (VA2)
- Forgetting advance tax payments for a new company: there is no exemption for companies, even in their first year
- Not adjusting during the year: if your profit changes significantly, adapt your payments
- Confusing advance tax payments with social contributions: these are two separate mechanisms with different bank accounts and calendars
Official resources
- FPS Finance – Advance tax payments: finances.belgium.be/fr/entreprises/versements-anticipes
- MyMinfin (tracking advance tax payments): eservices.minfin.fgov.be/myminfin-web
- Advance tax payment bank account: BE61 6792 0022 9117
- FPS Finance Contact Centre: 02 572 57 57
Conclusion
Advance tax payments are an essential tax-planning tool for every self-employed person and company in Belgium. Key points to remember:
- Companies have no exemption: make advance tax payments from your very first year
- Concentrate your payments in VA1: the 9% reduction fully offsets the surcharge
- Estimate your tax accurately with your accountant to avoid surprises
- Use the correct structured communication so that your payments are properly attributed
- Self-employed individuals are exempt for the first 3 years, but it is wise to start paying early to build the habit
A well-planned advance tax payment is an investment: it can save you up to 9% of your tax by avoiding the surcharge, a return that is hard to beat over such a short period.
This article was written by the Espero-Soft team for the blog dedicated to entrepreneurs in Belgium. For personalised advice, do not hesitate to consult a professional.
