{"id":15595,"date":"2019-06-13T11:46:29","date_gmt":"2019-06-13T09:46:29","guid":{"rendered":"https:\/\/fix-blog.local\/blog\/advance-payment-on-your-taxes-your-strategic-move-as-a-freelancer\/"},"modified":"2026-03-17T12:29:35","modified_gmt":"2026-03-17T11:29:35","slug":"advance-tax-payments","status":"publish","type":"post","link":"https:\/\/www.accountable.eu\/en-be\/blog\/advance-tax-payments\/","title":{"rendered":"Advance tax payments for the self-employed in 2026"},"content":{"rendered":"\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>Paying taxes in advance? Admittedly, it&#8217;s not the most appealing concept. Technically, these advance payments aren&#8217;t mandatory, but failing to make them results in a substantial tax surcharge. <\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>In 2026, this surcharge is set at 4.5%, applicable whether you&#8217;re a sole trader, a company director, or a supporting spouse. By making advance payments, you can avoid this tax increase.<\/strong><\/p>\n\n\n\n<h2 id=\"advance-tax-payments-2026\" class=\"wp-block-heading font-degular scroll-mt-32\">Advance tax payments 2026<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">In essence, the <a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/finance.belgium.be\/en\/enterprises\/corporation-tax\/advance-payments\">Federal Public Service Finance<\/a> nearly always implements a tax surcharge, acting as a form of interest on your taxes. This is because without these advance payments, self-employed individuals would end up paying their taxes the following year, while employees have tax deducted from their pay each month.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>Viewed as a prepayment on your total tax bill, these advance payments are calculated based on your estimated professional income for the year,<\/strong> similar to the system used for employees.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>If you don\u2019t make advance payments, the surcharge will be 4.5% (in 2026)<\/strong>. Fortunately, you can &#8216;neutralise&#8217; this tax surcharge by making advance payments, with a payment in the first quarter having the most significant effect.<\/p>\n\n\n\n<figure class=\"wp-block-table acct-table overflow-x-auto md:overflow-x-visible mt-14 pt-8\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Advance tax payments<\/strong><br><strong>(income year 2026, tax year 2027)<\/strong><\/td><td><strong>Tax benefit<\/strong><\/td><\/tr><tr><td>Advance tax payment Q1<\/td><td>6 %<\/td><\/tr><tr><td>Advance tax payment Q2<\/td><td>5 %<\/td><\/tr><tr><td>Advance tax payment Q3<\/td><td>4 %<\/td><\/tr><tr><td>Advance tax payment Q4<\/td><td>3 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"who-needs-to-make-advance-tax-payments\" class=\"wp-block-heading font-degular scroll-mt-32\">Who needs to make advance tax payments?<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Advance tax payments are not strictly mandatory, but those who don\u2019t make them will face a tax surcharge.<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\"><strong>All self-employed (both sole traders and company directors), liberal professionals, and collaborating spouses who have been self-employed for more than three years <\/strong>and do not make advance payments risk a tax increase.<br><\/li>\n\n\n\n<li class=\"font-inter text-base text-black\"><strong>Self-employed for less than three years? In that case, no tax surcharge will be applied<\/strong>, but you may receive a bonus (tax reduction) if you do make advance payments.<\/li>\n<\/ul>\n\n\n    <!-- wp:acf\/blog-annotation -->\n    <div class=\"wp-block-acf-blog-annotation flex items-start gap-4 bg-light-purple py-6 px-4 rounded-lg mb-3 mt-3\">\n                    <img decoding=\"async\" class=\"flex-shrink-0\" src=\"https:\/\/www.accountable.eu\/wp-content\/themes\/accountable\/assets\/rebranding-images\/icons\/blog\/widgets\/exclamation.svg\" alt=\"exclamation\">\n        \n        <div class=\"blog-annotation__text\">\n            <p class=\"font-inter text-lg text-purple m-0\">You must explicitly indicate on your tax return if you have not made any advance payments because you have been active for less than 3 years; otherwise, <strong class=\"font-bold\">the tax surcharge may still be applied<\/strong>.<\/p>\n        <\/div>\n    <\/div>\n    <!-- \/wp:acf\/blog-annotation -->\n\n\n\n<h2 id=\"how-do-advance-tax-payments-work\" class=\"wp-block-heading font-degular scroll-mt-32\">How do advance tax payments work? <\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>You can make quarterly advance payments, but as you can see from the table above, prepayment in the first quarter has the most impact.<\/strong><\/p>\n\n\n\n<h3 id=\"calculation-of-tax-surcharge\" class=\"wp-block-heading font-degular scroll-mt-32\">Calculation of tax surcharge<\/h3>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Let\u2019s say you are a self-employed sole trader, and based on your estimated income, you would owe a total of <strong>\u20ac10,000 <\/strong>in taxes.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">The Federal Public Service (FOD) applies a tax surcharge of <strong>4.5%<\/strong>. This means that if you do not make advance tax payments, you would have to pay an additional <strong>\u20ac477<\/strong> in taxes.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><span style=\"text-decoration: underline\">Calculation of the surcharge:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">The calculation base for the surcharge is <strong>106%<\/strong> of the tax amount you owe on your income. In this example: <strong>\u20ac10,000 \u00d7 106% = \u20ac10,600<\/strong>.<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">The tax surcharge of <strong>4.5%<\/strong> is then applied: <strong>\u20ac10,600 \u00d7 4.5% = \u20ac477<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"example-largest-advance-payment-in-q1\" class=\"wp-block-heading font-degular scroll-mt-32\">Example: largest advance payment in Q1<\/h3>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">It is recommended to make the <strong>largest advance payment in the first quarter<\/strong>. This is because a payment in <strong>Q1 provides a tax benefit of 6%<\/strong>, whereas a payment in the last quarter only yields <strong>3%<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-table acct-table overflow-x-auto md:overflow-x-visible mt-14 pt-8\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Quarter<\/strong><\/td><td><strong>Advance payment<\/strong><\/td><td><strong>Tax benefit<\/strong><\/td><\/tr><tr><td>Q1<\/td><td>\u20ac7,500 (75%)<\/td><td>\u20ac450 (6%)<\/td><\/tr><tr><td>Q2<\/td><td>\u20ac2,500 (25%)<\/td><td>\u20ac125 (5%)<\/td><\/tr><tr><td>Q3<\/td><td><em>no advance payment<\/em><\/td><td><em>no benefit<\/em><\/td><\/tr><tr><td>Q4<\/td><td><em>no advance payment<\/em><\/td><td><em>no benefit<\/em><\/td><\/tr><tr><td><strong>Total<\/strong><\/td><td><strong>\u20ac10,000<\/strong><\/td><td><strong>\u20ac575<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Thanks to the large advance payment in Q1, the additional tax of \u20ac477 has already been reduced to \u20ac0, because if the final surcharge is <strong>less than \u20ac100 or 0.5% of the tax base<\/strong>, it <strong>will not be applied<\/strong>\u2014effectively bringing the surcharge to <strong>\u20ac0<\/strong>.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>So, in principle, you do not need to make further advance tax payments in the following quarters.<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">\u26a0\ufe0f <strong>Note:<\/strong> The \u201cother\u201d tax benefit in this example of \u20ac98 (\u20ac575 \u2212 \u20ac477) is <strong>not applied as a tax discount<\/strong>. You can only neutralise the additional tax.<\/p>\n\n\n    <!-- wp:acf\/blog-annotation -->\n    <div class=\"wp-block-acf-blog-annotation flex items-start gap-4 bg-light-purple py-6 px-4 rounded-lg mb-3 mt-3\">\n                    <img decoding=\"async\" class=\"flex-shrink-0\" src=\"https:\/\/www.accountable.eu\/wp-content\/themes\/accountable\/assets\/rebranding-images\/icons\/blog\/widgets\/bulb.svg\" alt=\"bulb\">\n        \n        <div class=\"blog-annotation__text\">\n            <p class=\"font-inter text-lg text-purple m-0\">During the current financial year, you don\u2019t yet know how much tax you\u2019ll ultimately need to pay. Therefore, try to make as accurate an estimate as possible and make a <strong class=\"font-bold\">substantial advance payment in the first quarter<\/strong>, but don\u2019t overdo it. Of course, you will receive a refund if you overpay your taxes in advance.<\/p>\n        <\/div>\n    <\/div>\n    <!-- \/wp:acf\/blog-annotation -->\n\n\n\n<h3 id=\"example-spread-out-advance-tax-payments\" class=\"wp-block-heading font-degular scroll-mt-32\">Example: spread-out advance tax payments<\/h3>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">It&#8217;s quite normal for self-employed individuals not to be able to make a 75% advance payment in the first quarter. However, be aware that the tax reduction decreases each quarter, so <strong>it is always beneficial to make the largest advance payment in Q1.<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table acct-table overflow-x-auto md:overflow-x-visible mt-14 pt-8\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Quarter<\/strong><\/td><td><strong>Advance payment<\/strong><\/td><td><strong><strong>Tax benefit<\/strong><\/strong><\/td><\/tr><tr><td>Q1<\/td><td>\u20ac2,500 (25%)<\/td><td>\u20ac150 (6%)<\/td><\/tr><tr><td>Q2<\/td><td>\u20ac2,500 (25%)<\/td><td>\u20ac125 (5%)<\/td><\/tr><tr><td>Q3<\/td><td>\u20ac2,500 (25%)<\/td><td>\u20ac100 (4%)<\/td><\/tr><tr><td>Q4<\/td><td>\u20ac2,500 (25%)<\/td><td>\u20ac75 (3%)<\/td><\/tr><tr><td><strong>Total<\/strong><\/td><td><strong>\u20ac10,000<\/strong><\/td><td><strong>\u20ac450<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">In this example, the remaining additional tax of \u20ac27 (\u20ac477 \u2212 \u20ac450) is <strong>not applied<\/strong>, because if the amount of the additional tax is less than \u20ac100 or 0.5% of the tax on which the tax surcharge was calculated, the FPS Finance does not apply it.<\/p>\n\n\n\n<h2 id=\"tax-reduction-bonification-for-advance-tax-payments\" class=\"wp-block-heading font-degular scroll-mt-32\">Tax reduction (bonification) for advance tax payments<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">The <strong>bonification<\/strong> is a tax reduction granted to:<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">All self-employed individuals who settle their tax debt faster than required.<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">All self-employed individuals whose advance payments exceed what is necessary to avoid the <strong>tax surcharge<\/strong>.<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">All self-employed individuals who are <strong>first-time main occupation entrepreneurs<\/strong> in 2024, 2025, or 2026.<\/li>\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">\u26a0\ufe0f <strong>Note: to be eligible for this bonification, you must have paid 106% of the amount of your final owed taxes in advance.<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table acct-table overflow-x-auto md:overflow-x-visible mt-14 pt-8\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Advance tax payments<\/strong><br><strong>(income year 2026, tax year 2027)<\/strong><\/td><td><strong>Bonification<\/strong><\/td><\/tr><tr><td>Advance payment Q1<\/td><td>3%<\/td><\/tr><tr><td>Advance payment Q2<\/td><td>2.5%<\/td><\/tr><tr><td>Advance payment Q3<\/td><td>2%<\/td><\/tr><tr><td>Advance payment Q4<\/td><td>1%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"example-of-tax-reduction-bonification-for-advance-payments\" class=\"wp-block-heading font-degular scroll-mt-32\">Example of tax reduction (bonification) for advance payments<\/h3>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">Total taxes owed: <strong>\u20ac10,000<\/strong>.<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">To be eligible for the <strong>bonification<\/strong>, you must have paid <strong>\u20ac10,600<\/strong> in advance (106% of the amount of your final owed taxes).<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table acct-table overflow-x-auto md:overflow-x-visible mt-14 pt-8\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Quarter<\/strong><\/td><td><strong>Prepayment<\/strong><\/td><td><strong>Bonification<\/strong><\/td><\/tr><tr><td>Q1<\/td><td>\u20ac6,000<\/td><td>\u20ac180 (3%)<\/td><\/tr><tr><td>Q2<\/td><td>\u20ac3,000<\/td><td>\u20ac 75 (2.5%)<\/td><\/tr><tr><td>Q3<\/td><td>\u20ac1,000<\/td><td>\u20ac20 (2%)<\/td><\/tr><tr><td>Q4<\/td><td>\u20ac1,000<\/td><td>\u20ac10 (1%)<\/td><\/tr><tr><td><strong>Total<\/strong><\/td><td><strong>\u20ac11,000<\/strong><\/td><td><strong>\u20ac285<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">\ud83d\udca1By making advance payments, you have eliminated the tax surcharge, and in this example, you will pay <strong>\u20ac285 less in taxes<\/strong>.<\/p>\n\n\n\n<h2 id=\"practical-aspects-of-advance-payments\" class=\"wp-block-heading font-degular scroll-mt-32\">Practical aspects of advance payments<\/h2>\n\n\n\n<h3 id=\"when-should-you-make-advance-payments-in-2026\" class=\"wp-block-heading font-degular scroll-mt-32\">When should you make advance payments in 2026?<\/h3>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Here are the final payment dates for each quarter:<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">Quarter 1: by 10\/04<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">Quarter 2: by 10\/07<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">Quarter 3: by 12\/10<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">Quarter 4: by 21\/12<\/li>\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">The funds must be in the government\u2019s account by these dates. Make sure to execute your payment in time, considering weekends and public holidays. Payments made after these dates will count for the next quarter and will have less impact due to the lower reduction percentage.<\/p>\n\n\n\n<h3 id=\"how-do-you-make-an-advance-payment\" class=\"wp-block-heading font-degular scroll-mt-32\">How do you make an advance payment?<\/h3>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">You have several options for making the payment:<\/p>\n\n\n\n<ol class=\"wp-block-list list-decimal list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">You can pay online via <a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/idp.iamfas.belgium.be\/fas\/XUI\/?spEntityID=fediam.minfin.fgov.be&amp;service=fas&amp;goto=https:\/\/idp.iamfas.belgium.be:443\/am\/saml2\/continue\/metaAlias\/fas2\/idp?secondVisitUrl%3D\/am\/SSORedirect\/metaAlias\/fas2\/idp?ReqID%253Ds2a990e976fefce971f5dbd1bb9c61f3078530dfaa&amp;AMAuthCookie=\">MyMinFin<\/a>. If the amount is too high, you might encounter payment limits, but these can be increased through your bank.<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">Alternatively, you can use a bank transfer, preferably from an account in your own name. Be sure to use the structured communication code for your business, which you can find on MyMinFin.<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\"><a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/web.accountable.eu\/\">Make your advance payment with <strong>Accountable<\/strong><\/a>.<\/li>\n<\/ol>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Bank details:<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">Account number: BE61 6792 0022 9117 (BIC: PCHQ BEBB)<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">Payable to: \u2018Inningscentrum \u2013 Dienst voorafbetalingen\u2019<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">Address: Koning Albert II-laan 33, 1030 Brussel.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"exceptions-to-the-tax-increase\" class=\"wp-block-heading font-degular scroll-mt-32\">Exceptions to the tax increase<\/h3>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">In some cases, you won&#8217;t face a tax increase even if you don&#8217;t make advance payments. <\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">This applies, for instance, to <strong>newly established self-employed individuals and small companies that have been operating for less than three years<\/strong>. <\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">Additionally, if the increase is less than \u20ac100, it is not applied.<\/li>\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">If you&#8217;re unsure about your situation, contact our <strong><a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/tax-coaches\/\">Tax Coaches<\/a><\/strong>; they are ready to assist you.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">However, <strong>if you have already made a significant profit in these first three years, it might still be beneficial to make advance payments.<\/strong> This way, you won\u2019t have to pay a large sum of taxes all at once the following year. While this provides peace of mind, unfortunately, it does not yield a tax benefit.<\/p>\n\n\n    <!-- wp:acf\/blog-annotation -->\n    <div class=\"wp-block-acf-blog-annotation flex items-start gap-4 bg-light-purple py-6 px-4 rounded-lg mb-3 mt-3\">\n                    <img decoding=\"async\" class=\"flex-shrink-0\" src=\"https:\/\/www.accountable.eu\/wp-content\/themes\/accountable\/assets\/rebranding-images\/icons\/blog\/widgets\/bulb.svg\" alt=\"bulb\">\n        \n        <div class=\"blog-annotation__text\">\n            <p class=\"font-inter text-lg text-purple m-0\">If you have a creative profession and part of your revenue comes from <a class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-blue-600 hover:underline\" class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-blue-600 hover:underline\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/copyrights-revenue-for-belgian-freelancers\/\">copyright royalties<\/a>, you won\u2019t have to pay taxes on that portion.<\/p>\n        <\/div>\n    <\/div>\n    <!-- \/wp:acf\/blog-annotation -->\n\n\n\n<h2 id=\"never-overpay-on-taxes-with-accountable\" class=\"wp-block-heading font-degular scroll-mt-32\">Never overpay on taxes with Accountable<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">The calculations from the examples above are based on the total tax amount, which you only know after the final settlement. However, you can still accurately estimate how much tax you will need to pay during the fiscal year. If you keep track of your income and expenses in Accountable, the app automatically calculates this for you. Convenient, right?<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Accountable is the perfect partner for planning your advance tax payments. The app sends you notifications when advance payment deadlines are approaching, provides payment instructions, and suggests an appropriate amount. It also takes into account your start date, as you don\u2019t need to make advance payments in the first three years.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">To use this feature, simply go to the \u2018Taxes\u2019 tab and navigate to the \u2018Advance Personal Tax Payments\u2019 section, and enter a few details, including:<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">Your <strong>estimated profit <\/strong>for this year (or you can enter a standard amount)<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">Your <strong>preference for advance payments<\/strong>: none, gradually throughout the year, or as much as possible at the start of the year (choose the latter if it is financially feasible).<\/li>\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">This way, you can easily avoid a tax increase and never pay more taxes than necessary.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">What may seem complex, Accountable makes easy for you. This is true for advance payments as well as for your entire accounting. With Accountable, you always have a perfect view of your finances, and you can optimally plan your advance payments. This ensures you never overpay taxes, neither in advance nor afterwards.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong><a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/web.accountable.eu\/signup?\">Try Accountable now for free.<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Paying taxes in advance? Admittedly, it&#8217;s not the most appealing concept. Technically, these advance payments aren&#8217;t mandatory, but failing to make them results in a substantial tax surcharge. In 2026, this surcharge is set at 4.5%, applicable whether you&#8217;re a sole trader, a company director, or a supporting spouse. By making advance payments, you can [&hellip;]<\/p>\n","protected":false},"author":24,"featured_media":1066,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[272,276],"tags":[250,251,261],"class_list":["post-15595","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxes","category-tax-optimisations","tag-freelancer-2","tag-independent","tag-taxes"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Advance tax payments for self-employed in Belgium - Accountable<\/title>\n<meta name=\"description\" content=\"Advance payments are not mandatory, but they are recommended if you want to avoid a tax increase. 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