Sole traders (self-employed individuals with profits or gains) and assisting spouses:<\/b> prepaying is entirely voluntary. There is no penalty anymore if you skip it but prepaying still earns you a bonus<\/b> (a real tax reduction) and spreads your tax burden over the year, so you avoid one big bill later. Company directors:<\/b> the tax surcharge for insufficient prepayments still applies to you. Companies subject to corporate tax:<\/b> nothing changed, prepayments remain a must to avoid a surcharge.<\/p>\n<\/li>\n<\/ul>\n \u2139\ufe0f Important change (July 2026):<\/b> Note that income tax prepayments never trigger a surcharge during your first 3 years as a self-employed individual in main occupation. And even then, prepaying can earn you a bonus.<\/p>\n<\/div>\n \n The reform also introduces an extra, fifth prepayment period<\/b> in personal income tax, running until 20 February of the following year. This fifth period does not exist in corporate tax.<\/p>\n<\/div>\n Here’s everything you need to know to come out ahead in dealing with these taxes that have a head start.<\/p>\n \n The law of 15 July 2026 reforming personal income tax (published in the Belgian Official Gazette on 29 July 2026) abolished the tax surcharge for insufficient prepayments<\/b> for:<\/p>\n self-employed individuals with profits or gains (sole traders, liberal professions), and<\/p>\n<\/li>\n assisting spouses.<\/p>\n<\/li>\n<\/ul>\n This applies retroactively from 1 January 2026, so it already counts for income year 2026 (tax year 2027).<\/p>\n The surcharge remains in place<\/b> for:<\/p>\n company directors<\/b> (e.g. managers of a BV\/SRL, remunerated directors), and<\/p>\n<\/li>\n companies<\/b> subject to corporate tax.<\/p>\n<\/li>\n<\/ul>\n The reform also introduces an extra, fifth prepayment period<\/b> in personal income tax, running until 20 February of the following year. This fifth period does not exist in corporate tax.<\/p>\n \n Every prepayment earns you a bonus<\/b>: a genuine reduction of your final tax. The earlier in the year you pay, the bigger the bonus:<\/p>\n Advance payment<\/p>\n<\/td>\n Bonus (income year 2026, tax year 2027)<\/p>\n<\/td>\n<\/tr>\n Q1<\/p>\n<\/td>\n 3%<\/p>\n<\/td>\n<\/tr>\n Q2<\/p>\n<\/td>\n 2.5%<\/p>\n<\/td>\n<\/tr>\n Q3<\/p>\n<\/td>\n 2%<\/p>\n<\/td>\n<\/tr>\n Q4<\/p>\n<\/td>\n 1.5%<\/p>\n<\/td>\n<\/tr>\n 5th period (new)<\/p>\n<\/td>\n 1%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n \u26a0\ufe0f The bonus applies to prepayments up to 106% of your final tax<\/b>. Anything you pay beyond that earns nothing extra (you’ll get it refunded after your tax assessment, but interest-free), better to keep that cash in your business.<\/p>\n<\/div>\n Filing a joint tax return?<\/b> <\/p>\n The bonus is calculated individually for each partner, based on their own income. Each partner must make their own prepayments with their own structured communication.<\/p>\n<\/div>\n \n Example: \u20ac10,000 tax owed:<\/b><\/p>\n Quarter<\/p>\n<\/td>\n Prepayment<\/p>\n<\/td>\n Bonus<\/p>\n<\/td>\n<\/tr>\n Q1<\/p>\n<\/td>\n \u20ac3,000<\/p>\n<\/td>\n \u20ac90 (3%)<\/p>\n<\/td>\n<\/tr>\n Q2<\/p>\n<\/td>\n \u20ac3,000<\/p>\n<\/td>\n \u20ac75 (2.5%)<\/p>\n<\/td>\n<\/tr>\n Q3<\/p>\n<\/td>\n \u20ac2,500<\/p>\n<\/td>\n \u20ac50 (2%)<\/p>\n<\/td>\n<\/tr>\n Q4<\/p>\n<\/td>\n \u20ac2,100<\/p>\n<\/td>\n \u20ac31.50 (1.5%)<\/p>\n<\/td>\n<\/tr>\n Total<\/b><\/p>\n<\/td>\n \u20ac10,600<\/b><\/p>\n<\/td>\n \u20ac246.50<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n That’s \u20ac246.50 less tax<\/b>, just for paying earlier. And no cashflow shock when your tax bill arrives.<\/p>\n \n \ud83d\udca1 You won’t know your exact tax until the year is over, that’s normal. Estimate as accurately as you can, pay more in the early quarters if your cashflow allows it, and adjust along the way. Overpaid? The excess is refunded after your tax assessment.<\/p>\n<\/div>\n Quarter 1: by 10\/04\/2026<\/p>\n<\/li>\n Quarter 2: by 10\/07\/2026<\/p>\n<\/li>\n Quarter 3: by 12\/10\/2026<\/p>\n<\/li>\n Quarter 4: by 21\/12\/2026<\/p>\n<\/li>\n 5th period: until 20\/02\/2027<\/p>\n<\/li>\n<\/ul>\n The standard dates are 10 April, 10 July, 10 October and 20 December. When one of them falls on a weekend or public holiday, it shifts to the next working day, that’s why Q3 and Q4 land on 12\/10 and 21\/12 in 2026.<\/p>\n \n \ud83d\udea8 Your payment must reach the Prepayments Service’s account by these dates<\/b>, not just be sent. Pay 3-4 days early, or use an instant transfer. A payment that arrives late automatically counts for the next period, with a lower bonus or benefit.<\/p>\n<\/div>\n \n Accountable suggests an amount to pay based on your estimated taxable income. Go to Taxes > Income tax prepayment<\/b> and click “Improve this estimate”<\/b> to choose the method for estimating your taxable income.<\/p>\n \n \n From the bank screen > available cash, you’ll also find the amount “To set aside for income tax”<\/b>:<\/p>\n \n \n \u2192 This is the amount you need to set aside today<\/i> for income tax, based on your actual income and expenses so far. It does not represent the total tax amount for the entire year.<\/p>\n \n Then make the payment:<\/p>\n
\u200b<\/p>\n<\/li>\n
\u200b<\/p>\n<\/li>\n
The Chamber approved the personal income tax reform on 9 July 2026. From income year 2026 (tax year 2027) onwards, the tax surcharge for insufficient prepayments is abolished for self-employed individuals (sole traders) and assisting spouses<\/b>. Prepaying remains voluntary and still earns you a bonus (tax reduction). The surcharge remains in place for company directors and for companies<\/b>. <\/p>\n<\/div>\n2. \u2705 What changed in 2026?<\/h2>\n
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3. \ud83d\udcb0 Sole trader? Here’s why prepaying still pays off<\/h2>\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \ud83d\udcc6 Due dates (income year 2026, tax year 2027)<\/h2>\n
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4. \ud83d\udc49 How to make the payment?<\/h2>\n
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