{"id":15941,"date":"2024-10-03T11:56:38","date_gmt":"2024-10-03T09:56:38","guid":{"rendered":"https:\/\/www.accountable.eu\/?p=15941"},"modified":"2024-10-03T11:56:39","modified_gmt":"2024-10-03T09:56:39","slug":"tax-pre-payment-companies","status":"publish","type":"post","link":"https:\/\/www.accountable.eu\/en-be\/blog\/tax-pre-payment-companies\/","title":{"rendered":"Corporate tax pre-payments"},"content":{"rendered":"\n<p><strong>Are you going to have to make your first advance payment of corporate tax soon? Getting the right information is crucial, because paying a tax surcharge can be expensive. In this article, we talk about the deadlines, how to calculate your corporate tax pre-payments, and what happens if you pay too little up front.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Who has to make advance payments of corporate tax?<\/strong><\/h2>\n\n\n\n<p>Pre-payments, or advance payments, are&nbsp;<strong>mandatory for almost all Belgian companies subject to corporate tax.<\/strong><\/p>\n\n\n\n<p>This is also the case for foreign companies that are subject to\u00a0<strong>non-resident tax<\/strong>\u00a0(<a href=\"https:\/\/www.belgium.be\/fr\/impots\/impot_sur_les_revenus\/societes\/international\">page available in French<\/a>\/<a href=\"https:\/\/www.belgium.be\/nl\/belastingen\/inkomstenbelastingen\/vennootschappen\/internationaal\">Dutch<\/a>). Of course, these pre-payments are only based on income generated or obtained in Belgium.<\/p>\n\n\n\n<p><strong>Small<\/strong>\u00a0<strong>businesses<\/strong>, as defined in\u00a0<strong><a href=\"https:\/\/www.ejustice.just.fgov.be\/cgi_loi\/article.pl?language=fr&amp;lg_txt=f&amp;type=&amp;sort=&amp;numac_search=&amp;cn_search=2019032309&amp;caller=SUM&amp;&amp;view_numac=2019032309n\">Article 1.24 of the Companies Code<\/a>\u00a0<\/strong>(page available in French\/Dutch\/German), <strong>do\u00a0not have to pay advance payments<\/strong>\u00a0for the\u00a0<strong>first three years<\/strong>\u00a0after they are founded. To be considered a small business in 2024, the company can only exceed one of the following three criteria:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>An annual average of maximum<strong>\u00a050 employees<\/strong><\/li>\n\n\n\n<li>A\u00a0<strong>maximum annual turnover of \u20ac11,250,000<\/strong>\u00a0(excluding VAT)<\/li>\n\n\n\n<li>A\u00a0<strong>total balance sheet<\/strong>\u00a0of maximum\u00a0<strong>\u20ac6,000,000<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Why make corporate tax pre-payments?<\/strong><\/h2>\n\n\n\n<p>Pre-paying corporate tax allows you to&nbsp;<strong>spread the tax burden over the year.<\/strong> By paying a portion of corporate tax each quarter, you avoid high taxes at the end of the accounting year.&nbsp;<\/p>\n\n\n\n<p><strong>In reality, you are almost forced to make advance payments.&nbsp;<\/strong>Because if you don&#8217;t, you will incur a&nbsp;<strong>tax surcharge.<\/strong><\/p>\n\n\n\n<p>And how much is this surcharge?&nbsp;<strong>9% of your total taxable income<\/strong>&nbsp;for the 2024 financial year. Suffice to say that this penalty could have serious financial consequences for your company.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How do corporate tax pre-payments work?<\/strong><\/h2>\n\n\n\n<p>As we\u2019ve said, the idea of paying corporate tax in advance is to avoid a <strong>surcharge at the end of the financial year.<\/strong><\/p>\n\n\n\n<p>The system works as follows: for&nbsp;<strong>each&nbsp;quarter,<\/strong> a \u2018neutralisation rate\u2019 compensates for the&nbsp;<strong>surcharge.<\/strong> As the year progresses, this rate decreases while the surcharge increases. For the 2025 tax year (2024 income year), the figures are as follows:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Quarter<\/strong><\/td><td><strong>Due date<\/strong><\/td><td><strong>Neutralisation rate<\/strong><\/td><td><strong>Advance payment<\/strong><\/td><\/tr><tr><td>1st&nbsp;quarter<sup>\u200b<\/sup><\/td><td>April 10<\/td><td>12%<\/td><td>75%<\/td><\/tr><tr><td>2nd&nbsp;quarter<sup>\u200b<\/sup><\/td><td>July 10<\/td><td>10%<\/td><td>90%<\/td><\/tr><tr><td>3rd&nbsp;quarter<sup>\u200b<\/sup><\/td><td>October 10<\/td><td>8%<\/td><td>112.5%<\/td><\/tr><tr><td>4th&nbsp;quarter<sup>\u200b<\/sup><\/td><td>December 20&nbsp;<\/td><td>6%<\/td><td>150%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ideally, you should pay\u00a0<strong>75% of your estimated taxes<\/strong>\u00a0for the year in the first quarter. If you do this, you won&#8217;t have to make any pre-payments for the rest of the year.<\/li>\n\n\n\n<li>If you don\u2019t make a pre-payment in the first quarter, you already need to\u00a0<strong>pay 90% of your total taxes in the second quarter<\/strong>\u00a0to avoid a surcharge.<\/li>\n\n\n\n<li>As of the 3rd\u00a0quarter, you need to\u00a0<strong>pay more than the estimated tax<\/strong>\u00a0to avoid a surcharge.\u00a0<\/li>\n\n\n\n<li>You can also choose to\u00a0<strong>spread the pre-payments over all four quarters<\/strong>, thereby avoiding the tax surcharge. We\u2019ll give you a concrete example later on.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Is it worth paying 100% of the advance payments in the first or second quarter?<\/strong><\/h3>\n\n\n\n<p>No. <a href=\"https:\/\/www.accountable.eu\/en-be\/blog\/advance-payment-on-your-taxes-your-strategic-move-as-a-freelancer\/\">Unlike\u00a0<strong>individuals<\/strong>, companies are\u00a0<strong>not entitled to a<\/strong>\u00a0<strong>tax reduction<\/strong><\/a><strong> <\/strong>(\u2018bonification\u2019 or \u2018bonificatie\u2019). In other words, there\u2019s no advantage in paying too much tax. You obviously avoid the surcharge, but that&#8217;s all.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Example of advance payment of corporate tax<\/strong><\/h3>\n\n\n\n<p>Let&#8217;s say you estimate the&nbsp;<strong>taxable profits<\/strong>&nbsp;of your young company to be&nbsp;<strong>\u20ac50,000.<\/strong>&nbsp;In this example, we assume that you benefit from the reduced corporate tax rate of&nbsp;<strong>20%.<\/strong>&nbsp;The corporate tax then amounts to&nbsp;<strong>\u20ac10,000.<\/strong>&nbsp;<\/p>\n\n\n\n<p>Imagine you make the following advance payments:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Annual profit<\/strong><\/td><td><strong>\u20ac50,000<\/strong><\/td><\/tr><tr><td><em>Corporate taxes<\/em><\/td><td><em>20%<\/em><\/td><\/tr><tr><td><em>Total tax<\/em><\/td><td><em>\u20ac10,000<\/em><\/td><\/tr><tr><td>Advance payment 1st&nbsp;quarter<\/td><td>\u20ac3,500&nbsp;<\/td><\/tr><tr><td>Advance payment 2nd&nbsp;quarter<\/td><td>\u20ac2,500&nbsp;<\/td><\/tr><tr><td>Advance payment&nbsp;3rd&nbsp;quarter<\/td><td>\u20ac2,000&nbsp;<\/td><\/tr><tr><td>Advance payment&nbsp;4th&nbsp;quarter<\/td><td>\u20ac1,000&nbsp;<\/td><\/tr><tr><td><strong>Surcharge<\/strong>&nbsp;<em>(taxable profit x 9%)<\/em><\/td><td>\u20ac900<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>In the example above, the advance payments are spread over the four quarters. The main pre-payments are made in the first two quarters, because&nbsp;<strong>this is when the neutralisation rate is highest.<\/strong><\/p>\n\n\n\n<p>To put things more simply: the 9% tax surcharge still applies, but&nbsp;<strong>by making pre-payments, you offset this surcharge.<\/strong>&nbsp;Let&#8217;s look at the numbers together:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Neutralisation rate per quarter<\/strong><\/td><td><strong>Benefit in \u20ac<\/strong><\/td><\/tr><tr><td>Pre-payment Q1 x 12%<\/td><td>\u20ac420<\/td><\/tr><tr><td>Pre-payment Q2 x 10%<\/td><td>\u20ac250<\/td><\/tr><tr><td>Pre-payment Q3 x 8%<\/td><td>\u20ac160<\/td><\/tr><tr><td>Pre-payment Q4 x 6%<\/td><td>\u20ac60<\/td><\/tr><tr><td><strong>Surcharge to be applied&nbsp;<\/strong><em>(9% increase \u2013 neutralisation rates)<\/em><\/td><td>\u20ac900 \u2013 \u20ac890 = \u20ac10<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>In this example, by making your pre-payments \u2013 and by making a higher payment in the first quarter \u2013 you have offset&nbsp;<strong>the \u20ac900 tax increase<\/strong>&nbsp;(9% of your taxable profit) leaving only a surcharge of \u20ac10.<\/p>\n\n\n\n<p>Want to drop the surcharge to 0 in one go? Pay&nbsp;<strong>75% of your estimated tax in the first quarter.<\/strong>&nbsp;In this example, this is an advance payment of \u20ac7,500.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Neutralisation rate per quarter<\/strong><\/td><td><strong>Benefit in \u20ac<\/strong><\/td><\/tr><tr><td>Pre-payment Q1 x 12%<\/td><td>\u20ac900<\/td><\/tr><tr><td><strong>Increase to be applied&nbsp;<\/strong><em>(9% increase \u2013 the neutralisation percentages)<\/em><\/td><td>\u20ac0<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How do you calculate corporate tax?<\/strong><\/h2>\n\n\n\n<p>Knowing all this, how do you calculate the amount of corporate tax you\u2019ll have to pay at the end of your financial year? This is an important question, because it\u2019s only by having a good estimate of the tax to be paid that you\u2019ll be able to determine the right advance payments.<\/p>\n\n\n\n<p>Start by estimating\u00a0<strong>your company&#8217;s total revenue<\/strong>\u00a0as accurately as possible and then subtract all of\u00a0<strong>your costs<\/strong>\u00a0to calculate your gross profit. Your costs include\u00a0<strong><a href=\"https:\/\/www.deductibles.be\/\">business expenses<\/a><\/strong>,\u00a0<strong>payroll costs<\/strong>, and\u00a0<strong>amortisations.<\/strong> What you&#8217;re left with is your taxable profit.<\/p>\n\n\n\n<p>You\u2019ll owe <strong>corporate tax of 25% (or the&nbsp;reduced rate of 20%) on this profit.<\/strong>&nbsp;However, it\u2019s better to add a small safety margin when making your calculations.&nbsp;<\/p>\n\n\n\n<p><strong>Not sure about the total? Your accountant will help you make this estimate and plan your pre-payments.<\/strong><\/p>\n\n\n\n<p>\ud83d\udca1<strong>Accountable tip<\/strong>: in the Accountable app, you can specify how you want to make your pre-payments. The app will then calculate the exact amount of your pre-payment for you and remind you when it&#8217;s due.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What if you haven&#8217;t made enough pre-payments?<\/strong><\/h2>\n\n\n\n<p>If you haven\u2019t made enough advance payments, you\u2019ll face a&nbsp;<strong>tax surcharge.<\/strong> The amount of the surcharge depends on how much you\u2019ve already paid in pre-payments, and on the quarter in which the pre-payments were made.<\/p>\n\n\n\n<p><strong>Example:<\/strong>&nbsp;Let&#8217;s say you have to pay \u20ac10,000 in corporate tax and you pay \u20ac5,000 in the second quarter. This gives you a 10% benefit, or \u20ac500. The 9% tax surcharge is therefore reduced to \u20ac400 (\u20ac900 \u2013 \u20ac500).<\/p>\n\n\n\n<p>The surcharge of \u20ac400 is then added to the remaining tax amount to be paid. So in the end, you\u2019ll have to pay \u20ac5,400 in taxes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How to make corporate tax pre-payments?<\/strong><\/h2>\n\n\n\n<p>There are three ways to make advance payments of corporate tax:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Online<\/strong>\u00a0via\u00a0<a href=\"https:\/\/www.minfin.fgov.be\/myminfin-web\/pages\/public\"><strong>MyMinfin<\/strong><\/a> (platform available in French\/Dutch\/German)<\/li>\n\n\n\n<li>By\u00a0<strong>bank transfer<\/strong>\u00a0to the account BE61 6792 0022 911 of the Federal Public Service (FPS) Finance<\/li>\n\n\n\n<li><strong>Via a third party<\/strong>\u00a0who pays for you<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udca1<strong>Accountable tip<\/strong>: have you forgotten the correct structured communication to mention on your bank transfer? <a href=\"https:\/\/finances.belgium.be\/fr\/communication-structuree\">You can work it out using\u00a0<strong>this tool<\/strong><\/a><strong> <\/strong>(page available in French\/Dutch), based on your company number.\u00a0\u00a0<\/p>\n\n\n\n<p>Remember that there\u2019s a deadline for each quarter and that it can take several days for your payment to arrive in the tax authorities\u2019 account. So don&#8217;t wait until the last day to make your pre-payment.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Quarter<\/strong><\/td><td><strong>Due date<\/strong><\/td><\/tr><tr><td>1st&nbsp;quarter<sup>\u200b<\/sup><\/td><td>April 10&nbsp;<\/td><\/tr><tr><td>2nd&nbsp;quarter<sup>\u200b<\/sup><\/td><td>July 10<\/td><\/tr><tr><td>3rd&nbsp;quarter<sup>\u200b<\/sup><\/td><td>October 10<\/td><\/tr><tr><td>4th&nbsp;quarter<sup>\u200b<\/sup><\/td><td>December 20<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Accountable is also for companies \ud83d\udc9c<\/strong><\/h2>\n\n\n\n<p><strong>Do you want to know at any moment how much you have to pay in corporate tax and how much you\u2019ve actually earned net?&nbsp;You can count on Accountable for that.<\/strong><\/p>\n\n\n\n<p><strong>With Accountable, you save up to 6 hours of admin work per quarter and you pay less in accounting fees.<\/strong><\/p>\n\n\n\n<p><strong>If you have a company, you can still use Accountable, but in collaboration with a trusted accountant. Because Accountable doesn\u2019t support the preparation of balance sheets and corporate tax returns.<\/strong><\/p>\n\n\n\n<p><strong><a href=\"https:\/\/web.accountable.eu\/signup\">Test Accountable for free for 14 days with your accountant<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Are you going to have to make your first advance payment of corporate tax soon? Getting the right information is crucial, because paying a tax surcharge can be expensive. In this article, we talk about the deadlines, how to calculate your corporate tax pre-payments, and what happens if you pay too little up front. Who [&hellip;]<\/p>\n","protected":false},"author":24,"featured_media":14310,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[272,277],"tags":[255,261],"class_list":["post-15941","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxes","category-company","tag-limited-company","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>Corporate tax pre-payments - Accountable<\/title>\n<meta name=\"description\" content=\"How do corporate tax pre-payments work in Belgium? 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