Advance Tax Payments Guide for Belgian Self-Employed (2026)

What are advance tax payments?

Advance tax payments (voorafbetalingen) are quarterly payments that self-employed people in Belgium make towards their income tax. The purpose is to spread your tax burden throughout the year and avoid a tax surcharge (belastingvermeerdering) at year-end. While not mandatory for self-employed workers since 2026, they are highly recommended to avoid the surcharge.

If you do not make advance payments, a surcharge of 4.50% is added to your final tax bill for income year 2026 (aanslagjaar 2027). By paying in advance, you reduce or completely eliminate this surcharge.

Why pay in advance?

The Belgian tax system encourages self-employed taxpayers to pay their estimated income tax in quarterly instalments. If you do not, the belastingvermeerdering of 4.50% is applied to your tax for income year 2026. Paying early gives you a surcharge reduction (bonificatie) that offsets or eliminates the surcharge entirely.

The earlier you pay, the higher the reduction percentage. This means that making a single large payment in April (VA1) is more advantageous than splitting payments across all four quarters.

Deadlines (2026)

There are four payment deadlines per year. For income year 2026, the deadlines are:

• VA1: April 10, 2026
• VA2: July 10, 2026
• VA3: October 12, 2026
• VA4: December 21, 2026

Payments must be received by the tax authorities on or before these dates. Bank transfers can take 1–2 business days, so plan accordingly.

Surcharge reduction rates (2026)

Each advance payment reduces the 4.50% surcharge by a percentage that depends on when you pay:

• VA1 (April 10): 6.00% — highest benefit for paying early
• VA2 (July 10): 5.00%
• VA3 (October 12): 4.00%
• VA4 (December 21): 3.00%

Bonificatie for starters

If you are in your first three years of self-employment, you benefit from a reduced bonificatie rate. The starter rates for income year 2026 are:

• VA1: 3.00%
• VA2: 2.50%
• VA3: 2.00%
• VA4: 1.50%

Payment details

Transfer your advance tax payment to the following account:

• Account: BE61 6792 0022 9117 (BIC: PCHQBEBB)
• Beneficiary: Inningscentrum – Dienst Voorafbetalingen

Use the structured communication provided by the tax authorities (gestructureerde mededeling) so that your payment is correctly attributed to your file.

Practical example

Suppose your net taxable income for 2026 is €30,000 and your estimated tax is approximately €10,000.

• Without advance payments: €10,000 + 4.50% surcharge = €10,450. You pay €450 extra.
• With a single VA1 payment of €10,000 in April: The surcharge is fully avoided thanks to the 6.00% reduction rate. You may even receive a small bonificatie credit.

Even partial payments help. Paying €5,000 in VA1 and €5,000 in VA2 will still significantly reduce your surcharge.

How Bijzo helps

Bijzo tracks all four advance tax payments automatically. Key features include:

• Deadline reminders: Never miss a payment deadline with push notifications.
• Amount calculator: Bijzo estimates how much you should pay based on your current income and expenses.
• Payment tracking: Record each VA payment and see how it reduces your projected surcharge.
• Dashboard overview: See all four deadlines and your payment status at a glance.

Official references

• FOD Financiën — Voorafbetalingen
• Belgium.be — Voorafbetalingen