Advance tax payments (versements anticipés) are an essential tax mechanism for every self-employed person or company in Belgium. They let you pay your tax in instalments throughout the year while avoiding a sometimes substantial tax surcharge. This tutorial explains in detail how advance tax payments work and guides you step by step through making them via the MyMinfin portal.

Why make advance tax payments?

The principle

Unlike employees, whose tax is withheld at source via payroll withholding tax, self-employed people and companies must pay their own tax. To avoid the State having to wait until the end of the tax year to collect tax, the advance tax payment system was set up.

The tax surcharge: a penalty to avoid

If you do not make advance tax payments (or do not make enough of them), a tax surcharge is applied. This surcharge is calculated as follows:

  • It is based on the tax due at the end of the tax year
  • It corresponds to a fixed percentage of the tax not covered by advance payments
  • The percentage varies each year and is set by royal decree

For individuals (self-employed people), the surcharge generally amounts to around 4.5% to 6.75% of the tax not paid in advance (depending on the reference rate set annually).

For companies (corporate tax), the surcharge is also applied and can represent a significant cost.

The benefit of advance tax payments

Making advance tax payments has a twofold benefit:

  1. Avoiding the tax surcharge: this is the main reason
  2. Earning a bonus: payments made early in the year earn a larger bonus (a reduction in the surcharge)

Advance tax payment calendar

Advance tax payments must be made in four quarterly instalments. Each instalment carries a different tax benefit:

Instalment Payment deadline Benefit (relative bonus)
VA1 10 April Highest benefit
VA2 10 July High benefit
VA3 10 October Medium benefit
VA4 20 December Lowest benefit

Note: the dates given are the dates by which payment must be received in FPS Finance's account, not the date you send the transfer. Allow 2 to 3 working days for bank processing.

Bonus percentages by instalment (indicative)

For tax year 2027 (2026 income), the percentages are set by royal decree. As a guide, here is the usual structure of the benefits:

Instalment Self-employed individuals Companies
VA1 (10 April) 9% 9%
VA2 (10 July) 7.5% 7.5%
VA3 (10 October) 6% 6%
VA4 (20 December) 4.5% 4.5%

Important: these percentages are indicative and change every year. Check the FPS Finance website for the exact rates for the current year.

Worked example

Situation: Sophie is self-employed as an individual. Her estimated tax for 2026 is EUR 10,000.

Scenario 1: No advance tax payments

  • Tax surcharge: about 6.75% x 10,000 = EUR 675 in surcharge

Scenario 2: Advance tax payments spread evenly

  • VA1 (10 April): EUR 2,500 – bonus: 2,500 x 9% = EUR 225
  • VA2 (10 July): EUR 2,500 – bonus: 2,500 x 7.5% = EUR 187.50
  • VA3 (10 October): EUR 2,500 – bonus: 2,500 x 6% = EUR 150
  • VA4 (20 December): EUR 2,500 – bonus: 2,500 x 4.5% = EUR 112.50
  • Total bonus: EUR 675
  • Surcharge avoided: EUR 675 (the surcharge is entirely offset)

Scenario 3: Paying everything in VA1

  • VA1: EUR 10,000 – bonus: 10,000 x 9% = EUR 900 (a bonus higher than the surcharge; the surplus is not refunded, but the surcharge is entirely avoided)

Tip: it is more advantageous to concentrate payments on the earlier instalments (VA1 and VA2), since the bonus rates are higher.

How much should you pay?

Estimating your tax

To determine the amount of your advance tax payments, you need to estimate your annual tax. Here are the most common methods:

  1. Use last year as a reference: if your income is stable, use last year's tax as a benchmark
  2. Ask your accountant: your chartered accountant can estimate your tax based on your interim results
  3. Use the FPS Finance simulator: FPS Finance provides a calculation tool on its website (Tax-Calc)

Personal income tax (IPP) scale for 2026

Taxable income bracket Tax rate
0 – EUR 15,820 25%
EUR 15,820 – 27,920 40%
EUR 27,920 – 48,320 45%
Above EUR 48,320 50%

Reminder: these brackets apply to taxable income (after deducting professional expenses and social security contributions). Self-employed people also benefit from a tax-free allowance of about EUR 10,160.

For companies: corporate tax (ISOC) rates

Situation Rate
Standard rate 25%
Reduced SME rate (on the first EUR 100,000 of profit) 20%

The reduced 20% rate applies to SMEs that meet certain conditions (minimum director's remuneration of EUR 45,000, etc.).

Step-by-step tutorial: making an advance tax payment via MyMinfin

Step 1: Access MyMinfin

  1. Open your browser and go to https://eservices.minfin.fgov.be/myminfin-web/
  2. Click "Log in"
  3. Authenticate via:
    • eID: insert your identity card into the reader and enter your PIN code
    • itsme: open the app on your smartphone and confirm the login
  4. You will land on your personal MyMinfin dashboard

Step 2: Access the "Advance tax payments" section

  1. In the MyMinfin main menu, look for the "Advance tax payments" section ("Versements anticipés" / "Voorafbetalingen")
  2. You can also reach it via the search bar by typing "advance tax payments"
  3. Click the link to access the advance tax payment management interface

Step 3: Check your advance tax payment account

On the advance tax payments page, you can view:

  • Your advance tax payment account number: the account into which you must make your payments
  • Your payment history: the list of payments already made for the current year
  • The current balance: the total amount of advance tax payments made
  • Upcoming instalments: recommended dates and amounts

Step 4: Make the transfer

To make an advance tax payment, you need to make a bank transfer to the account designated by FPS Finance.

Bank details:

  • Beneficiary: Advance Tax Payments Department – Receipts
  • IBAN account: the account number specific to your file (communicated by FPS Finance or visible on MyMinfin)
  • Structured reference: essential so that the payment is correctly attributed to your file

The structured reference follows the format: +++ XXX/XXXX/XXXXX +++ and contains your national number or company number. It is visible on MyMinfin in the advance tax payments section.

Crucial: always use the structured reference. Without it, your payment risks not being attributed to your file, and you will not receive the bonus.

Step 5: Check that the payment has been received

After making the transfer:

  1. Wait 3 to 5 working days for the payment to be processed
  2. Log back in to MyMinfin
  3. Go to the "Advance tax payments" section
  4. Check that your payment appears in the history with the correct amount and instalment

Alternative method: direct bank transfer

If you do not want to go through MyMinfin to make the transfer, you can do it directly via your banking app:

  1. Open your banking app (KBC, BNP Paribas Fortis, Belfius, ING, etc.)
  2. Create a new transfer
  3. Enter the bank details for the advance tax payment department (see your tax assessment notice or MyMinfin)
  4. Enter the desired amount
  5. Enter the structured reference (mandatory)
  6. Confirm the transfer

Tip: set up a quarterly standing order so you never miss an instalment. Schedule it a few days before the deadline to avoid delays.

Strategies for optimising advance tax payments

Strategy 1: A single payment in VA1

Paying your entire estimated tax in VA1 (10 April) gives you the highest bonus rate (9%). This is the most advantageous strategy, but it requires good cash flow early in the year.

Strategy 2: Even split across 4 quarters

Pay a quarter of the estimated tax at each instalment. This is the most balanced strategy for cash flow.

Strategy 3: Declining payments

Pay more in the first and second quarters, then reduce gradually. For example:

  • VA1: 40% of estimated tax
  • VA2: 30%
  • VA3: 20%
  • VA4: 10%

Strategy 4: Adjusting during the year

If your income varies significantly during the year (seasonality, a large contract, etc.), adjust your payments accordingly. You can change the amount at each instalment without restriction.

What if you have overpaid?

If you have paid more than the tax finally due, the surplus will be:

  • Either refunded by FPS Finance when your tax assessment is issued
  • Or offset against other outstanding tax debts

The refund usually arrives in the months following the assessment, but timing can vary.

Advance tax payments for starters

The first three years

Self-employed people who are just starting out receive special treatment:

  • First year: provisional social security contributions are calculated on a flat minimum income. Actual tax will often be higher than expected, which makes advance tax payments all the more important
  • Second and third years: social security contributions remain provisional. Build a safety margin into your advance tax payments

Trap to avoid: many starters are surprised by the amount of their first tax bill, because the provisional social security contributions of the early years are often lower than the final contributions. Plan ahead by making generous advance tax payments from the start.

Special case: self-employed as a secondary activity

If you run a secondary activity alongside salaried employment, your self-employed income is added to your salary and taxed at your highest marginal rate (often 45% or 50%). Advance tax payments are therefore especially important in this case.

Example: Pierre is an employee with a gross salary of EUR 45,000. He starts a secondary activity that generates EUR 15,000 in net profit. That EUR 15,000 will be taxed at 50% (the top bracket), or about EUR 7,500 in additional tax. Without advance tax payments, Pierre would have to pay this tax in one go, plus the surcharge.

Frequently asked questions

Are advance tax payments compulsory?

They are not "compulsory" in the strict sense, but failing to pay triggers a tax surcharge. In practice, making them is strongly recommended to avoid this financial penalty.

Can I change the amount of my advance tax payments during the year?

Yes, you can pay a different amount at each instalment. There is no obligation to pay the same amount in all four quarters.

What happens if I pay late?

If your payment arrives after an instalment's deadline, it will automatically be attributed to the next instalment, with a lower bonus rate. For example, a payment received on 12 April (after 10 April) will be counted as VA2.

Can my accountant make the advance tax payments for me?

Your accountant can advise you on the amounts and deadlines, but the transfer generally has to be made by you from your own bank account. Some accountants offer a full management service including the transfers, but this requires a power of attorney.

Are advance tax payments tax-deductible?

Advance tax payments are not a deductible expense. They are an advance payment of your tax. They are deducted from the final tax due. It is the bonus (the benefit linked to early payment) that constitutes the real tax advantage.

Common mistakes to avoid

  1. Forgetting the structured reference: without it, the payment is not attributed to your file and does not earn the bonus.

  2. Underestimating your tax: starters tend to underestimate their income. Build in a safety margin of 10 to 20%.

  3. Forgetting the final social security contributions: the provisional contributions of the early years will be adjusted. Factor this adjustment into your tax estimate.

  4. Waiting until the last quarter: paying everything in VA4 gives the lowest bonus rate. Start with VA1.

  5. Confusing advance tax payments with payroll withholding tax: employees pay via the withholding tax deducted by their employer. Advance tax payments concern self-employed or corporate income.

Useful resources

Conclusion

Advance tax payments are an essential part of managing the tax affairs of any self-employed person or company in Belgium. By paying adequate amounts at the right instalments, you avoid the tax surcharge and manage your cash flow with greater peace of mind. The MyMinfin portal makes it much easier to track your payments, and the transfer procedure is accessible to everyone.

The key to success lies in accurately estimating your annual tax, ideally with your accountant's help, and in paying regularly. Do not wait until the last quarter: the earlier you pay during the year, the more advantageous the bonus. Set a reminder in your diary for the key dates (10 April, 10 July, 10 October, 20 December) and set up a standing order if you can.

This article was written by the Espero-Soft team for the blog dedicated to entrepreneurs in Belgium. For a personalised calculation of your advance tax payments, consult your chartered accountant.