Skip to content
EN
Indexo Pro

Understand · Payroll glossary

What are advance tax payments?

Updated on

Advance tax payments are tax prepayments that self-employed people and company directors make themselves during the year, since no withholding tax is deducted by an employer. In 2026: 10 April, 10 July, 12 October, 21 December (deadlines for advance tax payments on 2026 income (VA1 to VA4)). In Dutch: voorafbetalingen.

Definition of advance tax payments

They are paid in four instalments (April, July, October, December); for 2026 income, a fifth period opens for self-employed people trading in their own name, from 21 December 2026 to 20 February 2027. The earlier the payment, the higher the tax bonus.

Since the reform, self-employed people trading in their own name no longer face a tax increase if they make no advance payments; company directors still do.

The key figure in 2026

10 April, 10 July, 12 October, 21 DecemberDeadlines for advance tax payments on 2026 income (VA1 to VA4)

Source: Pensez à vos versements anticipés pour le premier trimestre : 10 avril, 10 juillet, 12 octobre et 21 décembre 2026, majoration de 4,50 % (5 March 2026), Securex (secondary source). 2027 amount: not yet published. This entry will be updated as soon as it is.

Worked example

A self-employed person pays €4,000 by 10 April 2026: a bonus of 3%, i.e. €120.00 off their tax. Paid on 21 December, the same €4,000 earns only €60.00 (1.5%).

In Dutch: voorafbetalingen

On a Dutch-language tax return, tax assessment notice (aanslagbiljet) or letter from the tax authorities, advance tax payments are called ‘voorafbetalingen’; on French-language ones, ‘versements anticipés’. On Indexo’s English pages: advance tax payments.

Dutch term taken from: FPS Finance.

Not to be confused with…

  • Withholding tax (bedrijfsvoorheffing / précompte professionnel): an advance on your tax, deducted from your salary every month by your employer and paid to FPS Finance.

Calculate it for your situation

Of every euro you receive, the share to set aside for VAT, contributions and tax, with your advance tax payments.

How much to set aside?

Related terms

Sources

Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.