Are you a self-employed person or do you run a company? Tax prepayments are not mandatory: you choose whether to make them or not. However, it may be more interesting not to wait until the end of the year (or the year after) to pay everything in one go.
In this article, we explain exactly:
It is in fact a kind of down payment on taxes you expect to pay on your income for the current year. You estimate the exact amount of each advance payment based on the profits you expect to make in the current year.
An accurate estimate is therefore very important:
It is therefore useful to get the advice of an accountant or tax adviser.
You can make a tax prepayment 5 times a year (except for companies, which can do so 4 times a year).
You benefit from the most favourable rate if you pay the highest possible advance in the first quarter.
Good to know: Have you just set up a small company? You do not need to make tax prepayments during the first three financial years because no tax surcharge is due.
However, many new entrepreneurs make tax prepayments to qualify for a tax bonus (this does not apply to companies). We explain this below.
"}},{"componentType":"highlight","richBody":{"value":"The government has abolished tax surcharges for self-employed individuals when tax prepayments are insufficient or have not been made. It also has introduced a fifth tax prepayment period, running from 21 December to 20 February of the following year, from assessment year 2027 (income 2026). This means that the first period will be shorter and will run from 21 February to 10 April. As an entrepreneur, you may still qualify for a tax bonus.
"},"title":"Impact of the personal income tax reform"},{"componentType":"sectionTitle","title":"Tax surcharge and benefits of tax prepayments for individuals"},{"componentType":"paragraph","richBody":{"value":"For assessment year 2027 (income 2026), the tax surcharge rate is 4.50% for company directors. The tax authorities apply the following steps:
For assessment year 2027 (income 2026), the amount of the benefits for company directors are the sum of:
The average of these percentages is the 4.50% tax surcharge rate. This no longer applies to self-employed individuals and liberal professions, as they are no longer subject to the surcharge.
“Have you made too many tax prepayments? Any excess will then be refunded through your tax return.”
"}},{"componentType":"sectionTitle","title":"Tax bonus: key principles"},{"componentType":"paragraph","richBody":{"value":"Starting self-employed individuals, liberal professions and company directors may qualify for a tax bonus if they make sufficient tax prepayments.
For assessment year 2027 (income 2026), the tax bonus is the sum of:
Tip: it is more advantageous to make the highest possible tax prepayment during the first quarter.
"},"title":"Tax bonus for self-employed individuals, liberal professions and company directors"},{"componentType":"sectionTitle","title":"Tax prepayments: practical tips"},{"componentType":"paragraph","richBody":{"value":"For assessment year 2027 (income 2026), the deadlines for individuals are:
The first tax prepayment period for income year 2027 (assessment year 2028) will run from 23 February 2027 to 12 April 2027.
These are the deadlines by which payments must be received by the FPS Finance. As a bank transfer may take several working days, it is best not to wait until the last day.
"}},{"componentType":"sectionTitle","title":"Tax surcharge and benefits of tax prepayments for companies"},{"componentType":"paragraph","richBody":{"value":"For assessment year 2027 (income 2026), the tax surcharge rate for companies is 6.75%.
The tax authorities proceed in two steps:
For assessment year 2027 (income 2026), the amount of the benefits for companies are the sum of:
The average of these percentages is the 6.75% tax surcharge rate.
If you have made sufficient tax prepayments at the right time, the benefits should offset the surcharge.
Have you made too many tax prepayments? Any excess will then be refunded through your tax return.
"}},{"componentType":"sectionTitle","title":"Tax prepayments: practical tips for companies"},{"componentType":"paragraph","richBody":{"value":"For assessment year 2027 (income 2026), the deadlines for companies whose financial year matches the calendar year are:
These are the deadlines by which payments must be received by the FPS Finance. As a bank transfer may take several working days, it is best not to wait until the last day.
"}},{"componentType":"paragraph","richBody":{"value":"If you pay online via MyMinfin (link in Dutch), the correct account number and structured communication are used automatically.
"},"title":"Paying via MyMinfin"},{"componentType":"paragraph","richBody":{"value":"Would you prefer to pay by bank transfer? Use:
A third party (such as a bank in the case of a financing agreement), can also make the payment on your behalf with the appropriate structured communication.
Finally, consulting an accountant or tax adviser remains the best way to spread your tax burden optimally across the quarters and avoid unpleasant surprises.
"},"title":"Paying via bank transfer"},{"componentType":"highlight","richBody":{"value":"No problem. With ING's financing agreement for advance payments, we take care of everything for you. The interest on your loan is deductible as a business expense.
"},"title":"Don't have the funds yet to make your tax prepayment?"}]},"hasMacro":false,"id":"ae01a2b8-fd7e-447d-b480-4824365eedfe","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","url":"/en/business/financing"}},"componentType":"editorialHeader","coreHeader":{"body":"Tax prepayments are an alternative way of paying personal taxes during the year. Employees pay taxes through their employer, who deduct withholding taxes from their salary each month. This is a type of prepayment (withholding tax at source).","headerImage":{"extension":"jpg","original":"https://assets.ing.com/m/703e2ef3726f0a2e/original/Artikel-voorafbetaling-belastingen-voorbeeld-2.jpg","publishedAt":"2018-03-23T16:39:10Z","transformBaseUrl":"https://assets.ing.com/transform/067b5827-8043-41b1-b02f-58ef02f82a41/Artikel-voorafbetaling-belastingen-voorbeeld-2","type":"image","updatedAt":"2026-03-04T14:25:03Z","width":5700},"subtitle":"How does it work?","title":"Tax prepayments"},"date":"2026-10-16","readingTime":5},"publishDate":"2026-10-16T11:20:11.788+02:00"}}