Key takeaways
- Since the law of 10 July 2026, self-employed individuals no longer risk any surcharge for insufficient advance tax payments.
- Companies (6.75%) and company directors (4.50%) remain fully subject to the surcharge for tax year 2027.
- The four 2026 deadlines are 10 April, 10 July, 12 October and 21 December. Self-employed individuals also have 20 February 2027 (VA5).
- Newly incorporated small companies are exempt from the surcharge during their first three financial years.
Advance tax payments in Belgium are quarterly payments designed to cover the annual tax bill. For tax year 2027 (2026 income), the landscape has changed. The law of 10 July 2026 on personal income tax reform removes the surcharge for self-employed individuals from 2026 income onwards: their payments are now entirely voluntary, rewarded with a bonification but subject to no penalty for non-payment. For companies and company directors, the rules remain unchanged for tax year 2027: a 6.75% surcharge applies to companies that do not pay enough in advance, and 4.50% for directors paying IPP on their remuneration.
Who Is Still Subject to the Surcharge
The July 2026 reform creates a clear distinction between three situations.
Companies (SRL/BV, SA/NV, cooperatives subject to ISoc) remain fully subject to the 6.75% surcharge on any shortfall relative to the final tax. This rule is not affected by the IPP reform.
Company directors who receive remuneration taxable under IPP remain subject to the 4.50% surcharge if their payments are insufficient. The reform only modifies the rules applicable to directors from tax year 2028.
Self-employed individuals (primary or secondary activity) no longer risk any surcharge for tax year 2027. They may nonetheless make voluntary payments to receive a tax bonification.
The Five 2026 Deadlines
For tax year 2027, the four regular deadlines are shared by companies, directors and self-employed individuals. A fifth window, introduced by the reform, is reserved for self-employed individuals.
- 1
First payment (VA1)
10 April 2026The offset coefficient is the highest of the year for companies and directors. For self-employed individuals, this is the strongest bonification.
- 2
Second payment (VA2)
10 July 2026Second window. The benefit remains significant for all taxpayers concerned.
- 3
Third payment (VA3)
12 October 2026The offset coefficient decreases, but making VA3 on time is still far preferable to making no payment for companies and directors.
- 4
Fourth payment (VA4)
21 December 2026Last regular deadline. The benefit is minimal but real.
- 5
Fifth payment (VA5), self-employed only
20 February 2027New window introduced by the July 2026 reform. 1% bonification for self-employed individuals who pay between 21 December 2026 and 20 February 2027.
Payments are made via MyMinfin (My Payments section) using the structured reference provided by the FPS Finance. The transfer must be credited before the deadline.
Companies: Neutralising the 6.75% Surcharge
Each timely payment generates an offset benefit that is applied against the surcharge. The logic is straightforward: if the sum of the benefits exceeds 6.75% of the estimated tax, the surcharge is neutralised.
| Payment | Coefficient (ISoc) | Effect on the 6.75% Surcharge | |
|---|---|---|---|
| VA1 (10 April 2026) | 9.00% | Maximum offset | |
| VA2 (10 July 2026) | 7.50% | High offset | |
| VA3 (12 October 2026) | 6.00% | Moderate offset | |
| VA4 (21 December 2026) | 4.50% | Minimum offset |
The arithmetic mean of the four coefficients (9 + 7.5 + 6 + 4.5, divided by 4) is 6.75%, exactly equal to the surcharge rate. Four equal payments covering the full estimated tax therefore eliminate the surcharge. There is no need to overpay: any excess is simply refunded at assessment, with no additional bonification.
Company Directors: 4.50% Surcharge Under Current Rules
For company directors who pay IPP on their remuneration, the 4.50% surcharge remains in force for tax year 2027. The anti-surcharge coefficients differ from those applicable to companies.
IPP surcharge (directors)
if payments are insufficient in 2026
VA1 coefficient
maximum offset (10 April)
VA4 coefficient
minimum offset (21 December)
The offset coefficients for IPP directors are 6% (VA1), 5% (VA2), 4% (VA3) and 3% (VA4). Regular and sufficient payments neutralise the surcharge on the same principle as for companies. A bonification is also available on excess payments: 3% (VA1), 2.50% (VA2), 2% (VA3) and 1.50% (VA4).
The surcharge is not due if the calculated amount falls below 0.50% of the base tax or 100 euros, whichever threshold is higher.
Self-Employed: Pure Bonification Without Penalty Risk
Since the law of 10 July 2026, self-employed individuals can no longer be penalised for insufficient advance payments. But making voluntary payments remains financially worthwhile: each on-time payment generates a bonification.
The bonification rates for tax year 2027 are: 3% (VA1), 2.50% (VA2), 2% (VA3), 1.50% (VA4) and 1% (VA5, until 20 February 2027). This bonification is deducted directly from the tax owed and constitutes a tangible tax reduction for those who manage their cash flow proactively.
Small Companies: Exemption During the First Three Financial Years
Companies that do not meet the small-company criteria are subject to the surcharge from their first financial year. Even during the first three years, making advance payments helps manage cash flow and avoids a large outflow at assessment time.
Calculating and Planning Your Payments
Practical steps for companies and directors
Estimate the taxable profit or remuneration
Calculate your projected net result before tax, taking into account expected costs, depreciation and deductions.
Calculate the estimated tax
For ISoc: 20% on the first 100,000 euros (reduced SME rate if conditions are met) then 25%. For directors under IPP: apply the progressive scale to the net taxable remuneration.
Deduct withholdings and tax credits
Subtract any movable and professional withholdings and tax credits to which you are entitled, to arrive at the net tax to cover.
Spread the balance across four equal payments
Divide into four equal tranches to make full symmetric use of the coefficients and exactly neutralise the surcharge.
Pay on time via MyMinfin
Use the structured reference provided by the FPS Finance and verify that the transfer is credited before the deadline.
Adjust if the actual result deviates from the estimate
Payments already made remain credited. If results are better than forecast, top up the following quarters to maintain full coverage.
When the financial year does not coincide with the calendar year (e.g. a 30 June year-end), the applicable deadlines are calculated based on the closing date. An accountant or chartered accountant can recalculate the base and adjust each payment tranche accordingly.
Set up your company in compliance from day one
Monsiegesocial supports you in creating your SRL/BV or SA/NV, with an approved registered office and access to the right tax and accounting contacts.
Further Reading
- Corporate tax in Belgium: rates and calculation to understand the base on which the surcharge is calculated for companies
- Reduced ISoc rate for SMEs in Belgium if your company qualifies for the 20% rate on the first tranche of profit
- Investment deduction in Belgium to legally reduce the taxable base and therefore the base for advance payments
