{"id":20457,"date":"2025-12-26T12:15:57","date_gmt":"2025-12-26T11:15:57","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/all-you-need-to-know-about-income-tax-prepayments\/"},"modified":"2026-04-09T13:30:57","modified_gmt":"2026-04-09T11:30:57","slug":"all-you-need-to-know-about-income-tax-prepayments","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/all-you-need-to-know-about-income-tax-prepayments\/","title":{"rendered":"All you need to know about income tax prepayments"},"content":{"rendered":"

1. Introduction<\/h1>\n

Paying your taxes in advance? The idea may not sound appealing, we acknowledge, but it has its merits. You stand to benefit if you are a self-employed individual at the outset. You can avoid a tax surcharge if you are self-employed in a liberal or commercial profession, a business executive, or an assisting spouse. Companies subject to corporate tax can also steer clear of a heavier tax surcharge.<\/p>\n

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In the context of financial optimization, the tax authorities prefer to collect taxes as early as possible rather than waiting until the end of the fiscal year. The Federal Public Service (SPF) Finance requests advance payments to ensure a steady tax collection, highlighting a financial incentive mechanism for your advance payments.<\/p>\n

In practical terms, you receive a bonus for paying your taxes in advance (and a penalty if not). To take advantage of this bonus, it is crucial to make your advance payments in accordance with the rules.<\/p>\n

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Note that income tax prepayments are optional during your first 3 years as a self-employed individual. After the initial 3 years, to avoid the surcharge, you must make your advance payments.<\/p>\n

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Here’s everything you need to know to come out ahead in dealing with these taxes that have a head start.<\/p>\n

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2. For Self-Employed Individuals<\/h1>\n

2.1 How to make those prepayments?<\/h2>\n

What you pay for:<\/h3>\n
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106%<\/b> of your due tax for the current year in four installments during the same year if you are a self-employed individual, a business executive, an assisting spouse, or engaged in a liberal profession.<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Accountable suggests an amount to pay for your prepayments based on the estimated taxable income. From the Taxes > In\u00adcome tax pre\u00adpay\u00adment, you can click on \u201cImprove this estimate\u201d and choose the method for estimating your taxable income:<\/p>\n

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From the bank screen > available cash, you will find information on the \u201cTo set aside for 2025 in\u00adcome tax\u201d<\/b>:<\/p>\n

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\u2192 This is the amount you need to set aside today for income tax in relation to your actual 2025 income and expenses. It does not represent the total tax amount for the entire year.<\/b><\/p>\n

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Due dates:<\/h3>\n