Good to know: as a sole proprietor or company, you can make advance payments on your taxes every quarter. Just launching your business? Then you won’t incur an increase for the first few years. Read more about this in ‘Starting out? Here’s how to get tax advantages from advance payments’. If you’ve been self-employed for several years, you need to be careful, as you could be liable to a hefty tax penalty.
Important: As of tax year 2027 (revenue 2026), the government plans to scrap tax increases for self-employed people and their assisting spouses if they make no or too few advance payments. However, to date this bill has not yet been passed.
For tax year 2027, the rate of increase is 6.75% (for companies) and 4.50% (for self-employed and liberal professions).
"}},{"componentType":"highlight","richBody":{"value":"The tax authorities calculate the tax increase differently for companies than for self-employed and liberal professions:
> less than 0.5% of the calculated tax
or
> no more than €100
This is subject to change if the bill to scrap tax increases is passed.
"},"title":"Good to know:"},{"componentType":"sectionTitle","title":"Choose how to prepay"},{"componentType":"paragraph","richBody":{"value":"You have 3 options:
1. Pay via MyMinfin
Arrange your prepayment via your profile on MyMinfin.be (link not in English).
2. Transfer the amount yourself
Transfer the amount to the Collection Center – Prepayment Service on account BE61 6792 0022 9117 (BIC: GEBABEBB). Use the structured communication from MyMinfin or look it up using this FPC Finances tool (link not in English).
3. Let ING take care of it with a financing contract
With an ING financing contract we transfer your prepayments to the FPS Finance at the most appropriate time. That way you avoid a tax increase.
"}},{"componentType":"sectionTitle","title":"How does a financing contract help?"},{"componentType":"paragraph","richBody":{"value":"If you’re temporarily short of funds due to investments, or have a lower cash flow, a financing contract will keep you on track. Plus the interest rate on the loan is lower than the tax increase rates.
You win on several levels:
If you paid more than necessary to avoid a tax increase, you’ll get back the difference. Receiving a refund may take some time.
Are you expecting a weaker financial year ahead? Then you can have the overpayment refunded under certain conditions.
Are you expecting a better year? Then pay as much as possible in the first period. That's how you get the most benefit.
"}},{"componentType":"sectionTitle","title":"Plan your prepayments on time"},{"componentType":"paragraph","richBody":{"value":"Essentially, you prepay 4 times a year. If your fiscal year is the same as the calendar year, the deadlines in 2026 are:
Note: the government has the intention to introduce a fifth period for the self-employed, from 22 December to 20 February. For 2026, payments in that period would still count for income year 2026. This is not yet definite.
Don’t wait until 21 December
You can wait until the last deadline, but paying in the first quarter offers the greatest benefit, (subject to the bill in the House to scrap tax increases.) The later you pay, the lower the benefit rate (for companies):
The percentages for the self-employed and liberal professions are as follows:
That's why it's best to pay as early as possible. This is because the tax authority first calculates the tax increase and then deducts the benefits as indicated above.
In theory, you neutralise 100% of the possible increase if you already prepay 75% in the first quarter (79.50% for the self-employed). Of course, in practice this amount can only be determined when calculating the tax due the following year. That's why it's possible to adjust the amount of your advance payments in subsequent instalments.
Good to know: if your financial year isn’t the same as the calendar year you usually pay at the latest on the 10th day of the 4th, 7th and 10th months and on the 20th day of the last month of your financial year.
"}},{"componentType":"sectionTitle","title":"Let ING finance your prepayment taxes"},{"componentType":"paragraph","richBody":{"value":""},"textLinks":[{"text":"Discover ING Tax Prepayment Facility","url":"/en/business/financing/recurring-expenses-tax-prepayment-facility"}]}]},"hasMacro":false,"id":"167db745-8558-4b14-af01-4256d786d60e","legalZone":{"flexComponents":[{"componentType":"paragraph","richBody":{"value":"This article is for informative purposes only and the information set out herein may change with time. We therefore recommend that you always reference specific regulations and requirements with the competent authorities for the latest information. Additionally, we advise that you seek professional advice on a case-by-case basis before making any decisions. Please note that ING Belgium SA/NV cannot be held liable for any decision taken on the basis of the information provided.
"},"title":"Disclaimer"}]},"localeString":"en-GB","mainHeaderZone":{"backLink":{"textLink":{"text":"Financing: leasing & credit","url":"/en/business/financing"}},"componentType":"editorialHeader","coreHeader":{"body":"As a business owner, do you sometimes miss a tax prepayment or pay too little? Then the tax authorities may charge you a tax increase. With a financing contract you avoid that risk and spread the payment.","headerImage":{"extension":"jpg","original":"https://assets.ing.com/m/7c382591c714d8d9/original/Artikel-financieringscontract-4.JPG","transformBaseUrl":"https://assets.ing.com/transform/2e94f07c-0aec-4d96-96c0-785f5c1e5a3f/Artikel-financieringscontract-4","type":"image","width":5700},"title":"Financing your tax prepayments: what you need to know"},"date":"2026-03-16","readingTime":5},"publishDate":"2026-03-16T10:48:42.480+01:00"}}