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Tax and social security calendar 2026-2027: all due dates
Updated on
Next due dates: on Monday 12 October 2026, advance payment No. 3; on Thursday 15 October 2026, last day of Biztax for corporate income tax, and due date for withholding tax (bedrijfsvoorheffing / précompte professionnel); on Tuesday 20 October 2026, monthly VAT for September 2026; on Sunday 25 October 2026, VAT for Q3 2026.
This page brings together all the tax and social security due dates for 2026 and 2027: VAT, advance tax payments, tax returns, withholding tax, National Social Security Office (NSSO), self-employed contributions, supplementary pension for the self-employed (PLCI/VAPZ). Filter them by profile and add them to your calendar: each reminder contains a link to its source. 10 dates for 2027 have not been published yet: they are marked ‘to be confirmed’.
My calendar: the due dates for my profile
Tick your profile: employee, self-employed, company, employer. Indexo shows your due dates and creates an .ics file for your calendar, with your personal reminders if you wish.
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The next three months
| Date | Deadline | For whom |
|---|---|---|
| Monday 12 October 2026 | Advance payment No. 3 (2026 income) | Self-employed, Companies |
| Thursday 15 October 2026 | Biztax: last day accepted for 2026 corporate income tax | Companies |
| Thursday 15 October 2026 | Withholding tax: pay for September 2026 | Employers (monthly withholding tax) |
| Thursday 15 October 2026 | Withholding tax: Q3 2026 | Employers (quarterly withholding tax) |
| Friday 16 October 2026 | 2026 tax return online, complex return (2025 income) | Self-employed |
| Tuesday 20 October 2026 | VAT: return and payment for September 2026 | Self-employed, Companies (monthly VAT) |
| Sunday 25 October 2026 | VAT: return and payment for Q3 2026 | Self-employed, Companies (quarterly VAT) |
| Saturday 31 October 2026 | NSSO: DmfA and balance of contributions for Q3 2026 | Employers |
| Saturday 31 October 2026 | Extension: personal income tax returns with specific income (2025 income) | Self-employed |
| Sunday 15 November 2026 | Withholding tax: pay for October 2026 | Employers (monthly withholding tax) |
| Friday 20 November 2026 | VAT: return and payment for October 2026 | Self-employed, Companies (monthly VAT) |
| Tuesday 1 December 2026 | 2026 year-end bonus | Employees (reminder) |
| Tuesday 15 December 2026 | Withholding tax: pay for November 2026 | Employers (monthly withholding tax) |
| Monday 21 December 2026 | VAT: return and payment for November 2026 | Self-employed, Companies (monthly VAT) |
| Monday 21 December 2026 | Advance payment No. 4 (2026 income) | Self-employed, Companies |
| Thursday 31 December 2026 | Self-employed social security contributions for Q4 2026 | Self-employed |
| Thursday 31 December 2026 | PLCI: last day for a premium that counts towards your 2026 income | Self-employed |
| Friday 1 January 2027 | JC 200 wage indexation: 4.32% expected | Employees (reminder) |
Each due date, its rule and its source
Each due date has its own address on this page (for example indexo.be/en/tax-calendar/#versements-anticipes) and is updated every year. Dates that depend on an annual decision by the tax authorities are never guessed: until they are published, they are marked ‘to be confirmed’.
VAT: monthly return
Monthly filers file their return and pay the VAT by the 20th of the following month. When the 20th falls on a weekend or public holiday, the due date moves to the next working day (permanent tolerance).
2026: 20 January 2026 (December 2025), 20 February 2026 (January 2026), 20 March 2026 (February 2026), 20 April 2026 (March 2026), 20 May 2026 (April 2026), 22 June 2026 (May 2026), 20 July 2026 (June 2026), 20 August 2026 (July 2026), 21 September 2026 (August 2026), 20 October 2026 (September 2026), 20 November 2026 (October 2026), 21 December 2026 (November 2026).
2027: 20 January 2027 (December 2026), 22 February 2027 (January 2027), 22 March 2027 (February 2027), 20 April 2027 (March 2027), 20 May 2027 (April 2027), 21 June 2027 (May 2027), 20 July 2027 (June 2027), 20 August 2027 (July 2027), 20 September 2027 (August 2027), 20 October 2027 (September 2027), 22 November 2027 (October 2027), 20 December 2027 (November 2027).
Sources: FPS Finance; Baker Tilly (secondary source); RSM Belgium (secondary source).
VAT: quarterly return
Quarterly filers file and pay by the 25th of the month following the quarter (since 2025). This deadline is not postponed when the 25th falls on a weekend or public holiday (the tolerance ended on 30 September 2025): 25 October 2026 is a Sunday, so the payment must have arrived that day. The summer tolerance has been abolished; for 2026 only, the tax authorities did not fine Q2 returns filed up to 10 August.
2026: 25 January 2026 (Q4 2025), 25 April 2026 (Q1 2026), 25 July 2026 (Q2 2026), 25 October 2026 (Q3 2026).
2027: 25 January 2027 (Q4 2026), 25 April 2027 (Q1 2027), 25 July 2027 (Q2 2027), 25 October 2027 (Q3 2027).
Sources: FPS Finance; Baker Tilly (secondary source); Accountable (secondary source).
Intra-Community listing
The listing of supplies of goods and services to VAT-registered customers in other EU countries is filed on the same date as the VAT return for the period, monthly or quarterly.
Same dates as monthly or quarterly VAT.
Source: RSM Belgium (secondary source).
Annual customer listing
The list of Belgian VAT-registered customers is filed by 31 March of the following year, on Intervat. For 2025 transactions, the deadline was exceptionally postponed to 30 April 2026. Small businesses under the exemption scheme also file it, even if it is empty.
2026: 30 April 2026 (2025 transactions).
2027: 31 March 2027 (2026 transactions).
Source: Forum for the Future (secondary source).
Advance tax payments
Advance tax payments on 2026 income are due by 10 April, 10 July, 12 October and 21 December 2026. Since the Act of 15 July 2026 reforming personal income tax, self-employed people trading in their own name no longer face a tax increase on their 2026 profits, but a payment earns them an advance payment bonus (bonificatie / bonification); a fifth period runs from 21 December 2026 to 20 February 2027 inclusive. 20 February 2027 falls on a Saturday: FPS Finance has not yet published the practical deadline. Company directors remain subject to a tax increase of 4.5% on 2026 income, and companies to their own.
2026: 10 April 2026 (No. 1), 10 July 2026 (No. 2), 12 October 2026 (No. 3), 21 December 2026 (No. 4).
2027: 20 February 2027 (5th period, 2026 income, practical deadline to be confirmed), April 2027 (to be confirmed) (No. 1), July 2027 (to be confirmed) (No. 2), October 2027 (to be confirmed) (No. 3), December 2027 (to be confirmed) (No. 4).
Sources: Securex (secondary source); OECCBB (secondary source); Partena Professional (secondary source); Deg & Partners (secondary source).
Personal income tax return
2026 return (2025 income): 30 June 2026 on paper, 15 July 2026 online for a simple return, 16 October 2026 for a complex return (self-employed, directors, foreign income), extended to 31 October 2026. The 2027 dates have not been published yet.
2026: 30 June 2026 (paper), 15 July 2026 (online), 16 October 2026 (complex return, initial deadline), 31 October 2026 (extension).
2027: June 2027 (to be confirmed) (on paper), July 2027 (to be confirmed) (online, simple return), October 2027 (to be confirmed) (online, complex return).
Sources: Securex (secondary source); Forum for the Future (secondary source).
Corporate income tax
Tax year 2026: 30 September 2026 for a year-end between 31 December 2025 and 28 February 2026 (Biztax accepted until 15 October 2026); for any other year-end, the last day of the 7th month after the year-end.
2026: 30 September 2026 (year ending 31 December 2025, initial deadline), 15 October 2026 (Biztax, extended deadline).
2027: September 2027 (to be confirmed) (year ending 31 December 2026).
Sources: Forum for the Future (secondary source); Forum for the Future (secondary source).
Annual accounts
Annual accounts are filed with the National Bank of Belgium no later than 7 months after the end of the financial year: by 31 July for a year ending on 31 December.
2026: 31 July 2026 (year ending 31 December 2025).
2027: 31 July 2027 (year ending 31 December 2026).
Source: PwC Belgium, via Lexgo (secondary source).
Tax forms (Belcotax)
Tax forms (fiches) for 2025 income: 281.10 (employees) and 281.20 (directors) by 28 February 2026; 281.50 (fees, commissions) by 29 June 2026, on Belcotax-on-web. The dates for 2026 income have not been published yet.
2026: 28 February 2026 (281.10 and 281.20), 29 June 2026 (281.50).
2027: February 2027 (to be confirmed) (281.10 and 281.20), June 2027 (to be confirmed) (281.50).
Sources: Securex (secondary source); PwC Belgium, via Lexgo (secondary source).
Withholding tax
Withholding tax deducted from pay is declared and paid by the 15th of the following month. Small employers, whose withholding tax for the previous year stays below an indexed threshold, do so within 15 days of the end of each quarter. Indexo shows the legal date: when it falls on a weekend, check for any postponement in MyMinfin or with your social secretariat (payroll provider).
2026: 15 January 2026 (December 2025), 15 January 2026 (Q4 2025, quarterly), 15 February 2026 (January 2026), 15 March 2026 (February 2026), 15 April 2026 (March 2026), 15 April 2026 (Q1 2026, quarterly), 15 May 2026 (April 2026), 15 June 2026 (May 2026), 15 July 2026 (June 2026), 15 July 2026 (Q2 2026, quarterly), 15 August 2026 (July 2026), 15 September 2026 (August 2026), 15 October 2026 (September 2026), 15 October 2026 (Q3 2026, quarterly), 15 November 2026 (October 2026), 15 December 2026 (November 2026).
2027: 15 January 2027 (December 2026), 15 January 2027 (Q4 2026, quarterly), 15 February 2027 (January 2027), 15 March 2027 (February 2027), 15 April 2027 (March 2027), 15 April 2027 (Q1 2027, quarterly), 15 May 2027 (April 2027), 15 June 2027 (May 2027), 15 July 2027 (June 2027), 15 July 2027 (Q2 2027, quarterly), 15 August 2027 (July 2027), 15 September 2027 (August 2027), 15 October 2027 (September 2027), 15 October 2027 (Q3 2027, quarterly), 15 November 2027 (October 2027), 15 December 2027 (November 2027).
Source: Securex (secondary source).
NSSO declaration (DmfA) and contributions
The quarter’s multifunctional declaration (DmfA) and the balance of contributions are due by the last day of the month following the quarter. Monthly provisional payments are due on the date of the NSSO invoice. Indexo shows the legal date: when it falls on a weekend, check for any postponement on the social security portal or with your social secretariat.
2026: 31 January 2026 (Q4 2025), 30 April 2026 (Q1 2026), 31 July 2026 (Q2 2026), 31 October 2026 (Q3 2026).
2027: 31 January 2027 (Q4 2026), 30 April 2027 (Q1 2027), 31 July 2027 (Q2 2027), 31 October 2027 (Q3 2027).
Sources: Securex (secondary source); UCM (secondary source).
Social contributions for the self-employed
Each quarter’s provisional contributions are paid before the end of the quarter: 31 March, 30 June, 30 September and 31 December. Your social insurance fund often advises paying around the 21st of the last month, so that the payment arrives on time.
2026: 31 March 2026 (Q1), 30 June 2026 (Q2), 30 September 2026 (Q3), 31 December 2026 (Q4).
2027: 31 March 2027 (Q1), 30 June 2027 (Q2), 30 September 2027 (Q3), 31 December 2027 (Q4).
Source: Partena Professional (secondary source).
Supplementary pension for the self-employed (PLCI/VAPZ)
The PLCI premium counts for the year in which it is paid: pay it by 31 December, and check that your social security contributions for the year have been paid.
2026: 31 December 2026.
2027: 31 December 2027.
Source: Xerius (secondary source).
Employee’s personal calendar
Useful reminders for an employee: holiday pay (May or June), the year-end bonus (December in JC 200), the January indexation and the tax assessment notice (aanslagbiljet / avertissement-extrait de rôle), which the tax authorities must send by 30 June of the year following the tax year if the return was filed on time.
2026: 1 January 2026 (JC 200 indexation), 1 May 2026 (holiday pay, May or June), 30 June 2026 (tax assessment notice, 2024 income), 1 December 2026 (year-end bonus, December).
2027: 1 January 2027 (JC 200 indexation, forecast), 1 May 2027 (holiday pay, May or June), 30 June 2027 (tax assessment notice, 2025 income), 1 December 2027 (year-end bonus, December).
Sources: ONVA/RJV; Securex (secondary source); FPS Employment; Acerta, via L’Avenir (secondary source); Securex (secondary source).
The full calendar, month by month
October 2026
| Date | Deadline | For whom |
|---|---|---|
| Monday 12 October 2026 | Advance payment No. 3 (2026 income) | Self-employed, Companies |
| Thursday 15 October 2026 | Biztax: last day accepted for 2026 corporate income tax | Companies |
| Thursday 15 October 2026 | Withholding tax: pay for September 2026 | Employers (monthly withholding tax) |
| Thursday 15 October 2026 | Withholding tax: Q3 2026 | Employers (quarterly withholding tax) |
| Friday 16 October 2026 | 2026 tax return online, complex return (2025 income) | Self-employed |
| Tuesday 20 October 2026 | VAT: return and payment for September 2026 | Self-employed, Companies (monthly VAT) |
| Sunday 25 October 2026 | VAT: return and payment for Q3 2026 | Self-employed, Companies (quarterly VAT) |
| Saturday 31 October 2026 | NSSO: DmfA and balance of contributions for Q3 2026 | Employers |
| Saturday 31 October 2026 | Extension: personal income tax returns with specific income (2025 income) | Self-employed |
November 2026
| Date | Deadline | For whom |
|---|---|---|
| Sunday 15 November 2026 | Withholding tax: pay for October 2026 | Employers (monthly withholding tax) |
| Friday 20 November 2026 | VAT: return and payment for October 2026 | Self-employed, Companies (monthly VAT) |
December 2026
| Date | Deadline | For whom |
|---|---|---|
| Tuesday 1 December 2026 | 2026 year-end bonus | Employees (reminder) |
| Tuesday 15 December 2026 | Withholding tax: pay for November 2026 | Employers (monthly withholding tax) |
| Monday 21 December 2026 | VAT: return and payment for November 2026 | Self-employed, Companies (monthly VAT) |
| Monday 21 December 2026 | Advance payment No. 4 (2026 income) | Self-employed, Companies |
| Thursday 31 December 2026 | Self-employed social security contributions for Q4 2026 | Self-employed |
| Thursday 31 December 2026 | PLCI: last day for a premium that counts towards your 2026 income | Self-employed |
January 2027
| Date | Deadline | For whom |
|---|---|---|
| Friday 1 January 2027 | JC 200 wage indexation: 4.32% expected | Employees (reminder) |
| Friday 15 January 2027 | Withholding tax: pay for December 2026 | Employers (monthly withholding tax) |
| Friday 15 January 2027 | Withholding tax: Q4 2026 | Employers (quarterly withholding tax) |
| Wednesday 20 January 2027 | VAT: return and payment for December 2026 | Self-employed, Companies (monthly VAT) |
| Monday 25 January 2027 | VAT: return and payment for Q4 2026 | Self-employed, Companies (quarterly VAT) |
| Sunday 31 January 2027 | NSSO: DmfA and balance of contributions for Q4 2026 | Employers |
February 2027
| Date | Deadline | For whom |
|---|---|---|
| Monday 15 February 2027 | Withholding tax: pay for January 2027 | Employers (monthly withholding tax) |
| Saturday 20 February 2027 | End of the 5th advance payment period (2026 income) | Self-employed |
| Monday 22 February 2027 | VAT: return and payment for January 2027 | Self-employed, Companies (monthly VAT) |
| February 2027, date to be confirmed | Tax forms 281.10 and 281.20 for 2026 income | Employers |
March 2027
| Date | Deadline | For whom |
|---|---|---|
| Monday 15 March 2027 | Withholding tax: pay for February 2027 | Employers (monthly withholding tax) |
| Monday 22 March 2027 | VAT: return and payment for February 2027 | Self-employed, Companies (monthly VAT) |
| Wednesday 31 March 2027 | Self-employed social security contributions for Q1 2027 | Self-employed |
| Wednesday 31 March 2027 | Annual customer listing (2026 transactions) | Self-employed, Companies |
April 2027
| Date | Deadline | For whom |
|---|---|---|
| Thursday 15 April 2027 | Withholding tax: pay for March 2027 | Employers (monthly withholding tax) |
| Thursday 15 April 2027 | Withholding tax: Q1 2027 | Employers (quarterly withholding tax) |
| Tuesday 20 April 2027 | VAT: return and payment for March 2027 | Self-employed, Companies (monthly VAT) |
| Sunday 25 April 2027 | VAT: return and payment for Q1 2027 | Self-employed, Companies (quarterly VAT) |
| Friday 30 April 2027 | NSSO: DmfA and balance of contributions for Q1 2027 | Employers |
| April 2027, date to be confirmed | Advance payment No. 1 (2027 income) | Self-employed, Companies |
May 2027
| Date | Deadline | For whom |
|---|---|---|
| Saturday 1 May 2027 | 2027 holiday pay | Employees (reminder) |
| Saturday 15 May 2027 | Withholding tax: pay for April 2027 | Employers (monthly withholding tax) |
| Thursday 20 May 2027 | VAT: return and payment for April 2027 | Self-employed, Companies (monthly VAT) |
June 2027
| Date | Deadline | For whom |
|---|---|---|
| Tuesday 15 June 2027 | Withholding tax: pay for May 2027 | Employers (monthly withholding tax) |
| Monday 21 June 2027 | VAT: return and payment for May 2027 | Self-employed, Companies (monthly VAT) |
| Wednesday 30 June 2027 | Self-employed social security contributions for Q2 2027 | Self-employed |
| Wednesday 30 June 2027 | Last day for the tax assessment notice on your 2025 income | Employees, Self-employed (reminder) |
| June 2027, date to be confirmed | Tax forms 281.50 for 2026 payments | Self-employed, Companies |
| June 2027, date to be confirmed | 2027 tax return on paper (2026 income) | Employees, Self-employed |
July 2027
| Date | Deadline | For whom |
|---|---|---|
| Thursday 15 July 2027 | Withholding tax: pay for June 2027 | Employers (monthly withholding tax) |
| Thursday 15 July 2027 | Withholding tax: Q2 2027 | Employers (quarterly withholding tax) |
| Tuesday 20 July 2027 | VAT: return and payment for June 2027 | Self-employed, Companies (monthly VAT) |
| Sunday 25 July 2027 | VAT: return and payment for Q2 2027 | Self-employed, Companies (quarterly VAT) |
| Saturday 31 July 2027 | Filing of annual accounts with the National Bank of Belgium (year ending 31 December 2026) | Companies |
| Saturday 31 July 2027 | NSSO: DmfA and balance of contributions for Q2 2027 | Employers |
| July 2027, date to be confirmed | 2027 tax return online, simple return (2026 income) | Employees |
| July 2027, date to be confirmed | Advance payment No. 2 (2027 income) | Self-employed, Companies |
August 2027
| Date | Deadline | For whom |
|---|---|---|
| Sunday 15 August 2027 | Withholding tax: pay for July 2027 | Employers (monthly withholding tax) |
| Friday 20 August 2027 | VAT: return and payment for July 2027 | Self-employed, Companies (monthly VAT) |
September 2027
| Date | Deadline | For whom |
|---|---|---|
| Wednesday 15 September 2027 | Withholding tax: pay for August 2027 | Employers (monthly withholding tax) |
| Monday 20 September 2027 | VAT: return and payment for August 2027 | Self-employed, Companies (monthly VAT) |
| Thursday 30 September 2027 | Self-employed social security contributions for Q3 2027 | Self-employed |
| September 2027, date to be confirmed | 2027 corporate income tax return (year ending 31 December 2026) | Companies |
October 2027
| Date | Deadline | For whom |
|---|---|---|
| Friday 15 October 2027 | Withholding tax: pay for September 2027 | Employers (monthly withholding tax) |
| Friday 15 October 2027 | Withholding tax: Q3 2027 | Employers (quarterly withholding tax) |
| Wednesday 20 October 2027 | VAT: return and payment for September 2027 | Self-employed, Companies (monthly VAT) |
| Monday 25 October 2027 | VAT: return and payment for Q3 2027 | Self-employed, Companies (quarterly VAT) |
| Sunday 31 October 2027 | NSSO: DmfA and balance of contributions for Q3 2027 | Employers |
| October 2027, date to be confirmed | 2027 tax return online, complex return (2026 income) | Self-employed |
| October 2027, date to be confirmed | Advance payment No. 3 (2027 income) | Self-employed, Companies |
November 2027
| Date | Deadline | For whom |
|---|---|---|
| Monday 15 November 2027 | Withholding tax: pay for October 2027 | Employers (monthly withholding tax) |
| Monday 22 November 2027 | VAT: return and payment for October 2027 | Self-employed, Companies (monthly VAT) |
December 2027
| Date | Deadline | For whom |
|---|---|---|
| Wednesday 1 December 2027 | 2027 year-end bonus | Employees (reminder) |
| Wednesday 15 December 2027 | Withholding tax: pay for November 2027 | Employers (monthly withholding tax) |
| Monday 20 December 2027 | VAT: return and payment for November 2027 | Self-employed, Companies (monthly VAT) |
| Friday 31 December 2027 | Self-employed social security contributions for Q4 2027 | Self-employed |
| Friday 31 December 2027 | PLCI: last day for a premium that counts towards your 2027 income | Self-employed |
| December 2027, date to be confirmed | Advance payment No. 4 (2027 income) | Self-employed, Companies |
Due dates already past in 2026 (42)
| Date | Deadline | For whom |
|---|---|---|
| Thursday 1 January 2026 | JC 200 wage indexation: 2.21% | Employees (reminder) |
| Thursday 15 January 2026 | Withholding tax: pay for December 2025 | Employers (monthly withholding tax) |
| Thursday 15 January 2026 | Withholding tax: Q4 2025 | Employers (quarterly withholding tax) |
| Tuesday 20 January 2026 | VAT: return and payment for December 2025 | Self-employed, Companies (monthly VAT) |
| Sunday 25 January 2026 | VAT: return and payment for Q4 2025 | Self-employed, Companies (quarterly VAT) |
| Saturday 31 January 2026 | NSSO: DmfA and balance of contributions for Q4 2025 | Employers |
| Sunday 15 February 2026 | Withholding tax: pay for January 2026 | Employers (monthly withholding tax) |
| Friday 20 February 2026 | VAT: return and payment for January 2026 | Self-employed, Companies (monthly VAT) |
| Saturday 28 February 2026 | Tax forms 281.10 and 281.20 for 2025 income (Belcotax-on-web) | Employers |
| Sunday 15 March 2026 | Withholding tax: pay for February 2026 | Employers (monthly withholding tax) |
| Friday 20 March 2026 | VAT: return and payment for February 2026 | Self-employed, Companies (monthly VAT) |
| Tuesday 31 March 2026 | Self-employed social security contributions for Q1 2026 | Self-employed |
| Friday 10 April 2026 | Advance payment No. 1 (2026 income) | Self-employed, Companies |
| Wednesday 15 April 2026 | Withholding tax: pay for March 2026 | Employers (monthly withholding tax) |
| Wednesday 15 April 2026 | Withholding tax: Q1 2026 | Employers (quarterly withholding tax) |
| Monday 20 April 2026 | VAT: return and payment for March 2026 | Self-employed, Companies (monthly VAT) |
| Saturday 25 April 2026 | VAT: return and payment for Q1 2026 | Self-employed, Companies (quarterly VAT) |
| Thursday 30 April 2026 | NSSO: DmfA and balance of contributions for Q1 2026 | Employers |
| Thursday 30 April 2026 | Annual customer listing (2025 transactions) | Self-employed, Companies |
| Friday 1 May 2026 | 2026 holiday pay | Employees (reminder) |
| Friday 15 May 2026 | Withholding tax: pay for April 2026 | Employers (monthly withholding tax) |
| Wednesday 20 May 2026 | VAT: return and payment for April 2026 | Self-employed, Companies (monthly VAT) |
| Monday 15 June 2026 | Withholding tax: pay for May 2026 | Employers (monthly withholding tax) |
| Monday 22 June 2026 | VAT: return and payment for May 2026 | Self-employed, Companies (monthly VAT) |
| Monday 29 June 2026 | Tax forms 281.50 for 2025 payments (fees, commissions) | Self-employed, Companies |
| Tuesday 30 June 2026 | Self-employed social security contributions for Q2 2026 | Self-employed |
| Tuesday 30 June 2026 | 2026 tax return on paper (2025 income) | Employees, Self-employed |
| Tuesday 30 June 2026 | Last day for the tax assessment notice on your 2024 income | Employees, Self-employed (reminder) |
| Friday 10 July 2026 | Advance payment No. 2 (2026 income) | Self-employed, Companies |
| Wednesday 15 July 2026 | 2026 tax return online, simple return (2025 income) | Employees |
| Wednesday 15 July 2026 | Withholding tax: pay for June 2026 | Employers (monthly withholding tax) |
| Wednesday 15 July 2026 | Withholding tax: Q2 2026 | Employers (quarterly withholding tax) |
| Monday 20 July 2026 | VAT: return and payment for June 2026 | Self-employed, Companies (monthly VAT) |
| Saturday 25 July 2026 | VAT: return and payment for Q2 2026 | Self-employed, Companies (quarterly VAT) |
| Friday 31 July 2026 | Filing of annual accounts with the National Bank of Belgium (year ending 31 December 2025) | Companies |
| Friday 31 July 2026 | NSSO: DmfA and balance of contributions for Q2 2026 | Employers |
| Saturday 15 August 2026 | Withholding tax: pay for July 2026 | Employers (monthly withholding tax) |
| Thursday 20 August 2026 | VAT: return and payment for July 2026 | Self-employed, Companies (monthly VAT) |
| Tuesday 15 September 2026 | Withholding tax: pay for August 2026 | Employers (monthly withholding tax) |
| Monday 21 September 2026 | VAT: return and payment for August 2026 | Self-employed, Companies (monthly VAT) |
| Wednesday 30 September 2026 | Self-employed social security contributions for Q3 2026 | Self-employed |
| Wednesday 30 September 2026 | 2026 corporate income tax return (year ending 31 December 2025) | Companies |
Prepare for these due dates with Indexo
- How much to set asideThe amounts to set aside for tax and contributions, and the advance payment schedule.
- Social contributions for the self-employedThe amount of your quarterly contributions.
- Prepare my VAT returnThe boxes for the period, from your invoices.
- Year-end tax checklistWhat is left to do before 31 December to reduce your tax.
- Bonuses and holiday payThe net amount of your holiday pay and year-end bonus.
Frequently asked questions
When must the quarterly VAT return be filed?
By the 25th of the month following the quarter: 25 October 2026 for Q3 2026, 25 January 2027 for Q4. Since 1 October 2025, this deadline is no longer postponed when the 25th falls on a weekend or public holiday.
What are the 2026 advance payment dates?
10 April, 10 July, 12 October and 21 December 2026. For self-employed people trading in their own name, a fifth period runs from 21 December 2026 to 20 February 2027 inclusive (a Saturday: the practical deadline is still to be confirmed by FPS Finance). The dates for payments on 2027 income have not been published yet.
What is the deadline for the 2026 tax return?
30 June 2026 on paper and 15 July 2026 online for a simple return. For a complex return (self-employed or director’s income), 16 October 2026, extended to 31 October 2026.
How do I add these due dates to my calendar?
Tick your profile in the tool, then ‘Add to my calendar’: an .ics file is created in your browser and opens in Google Calendar, Outlook or your phone’s calendar. Each reminder contains a link to its source on Indexo. Nothing is sent.
Are the 2027 dates known?
Those that follow from a fixed legal rule (VAT, withholding tax, DmfA, social security contributions, PLCI) are. Those the tax authorities set each year (tax returns, corporate income tax, tax forms, advance payments) will be added as soon as they are published.
What next?
- Accountant’s toolboxThe seven everyday calculations: VAT, interest, payment reference, IBAN, CBE, deadlines, depreciation.
- Working days and deadlinesCount a deadline with Belgian public holidays.
- How much to set asideThe amounts to set aside for tax and contributions.
- Year-end tax checklistWhat is left to do before 31 December.
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.
- La nouvelle chaîne TVA (31 January 2025): the 25th of the following month for quarterly filers, with no postponement; postponement to the next working day for monthly filers, FPS Finance.
- Chaîne TVA : nouvelles obligations à partir de 2025, clarifications (30 January 2025, updated on 19 August 2025), Baker Tilly (secondary source).
- Changements en matière de TVA belge à partir du 1er janvier 2025 : la chaîne TVA (9 January 2025), RSM Belgium (secondary source).
- Changements en matière de TVA: the 20th of the following month (monthly filers), the 25th of the month following the quarter (quarterly filers) (24 August 2026), Accountable (secondary source).
- Liste annuelle des clients: filing postponed to 30 April 2026, even an empty list (‘néant’) for businesses under the exemption scheme (1 April 2026), Forum for the Future (secondary 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). Cross-checked with: Accountable (13 April 2026); Securex, third quarter (9 September 2026).
- La réforme de l’impôt des personnes physiques votée à la Chambre: end of the tax increase, fifth period from 21 December to 20 February (10 July 2026), OECCBB (secondary source).
- Réforme fiscale 2026 : plus de majoration pour les indépendants en personne physique, cinquième période du 21 décembre 2026 au 20 février 2027 inclus (27 July 2026), Partena Professional (secondary source).
- Versements anticipés 2026 : que faire avant le 10 avril ? (3 April 2026), Deg & Partners (secondary source).
- Ouverture de Tax-on-web: paper return by 30 June, online by 15 July, complex return by 16 October 2026 (30 April 2026), Securex (secondary source). Cross-checked with: Forum for the Future (23 April 2026).
- Biztax jusqu’au 15 octobre, déclarations IPP avec revenus spécifiques jusqu’au 31 octobre 2026 (25 September 2026), Forum for the Future (secondary source).
- Biztax est opérationnel pour l’exercice d’imposition 2026: 30 September 2026 for year-ends from 31 December 2025 to 28 February 2026 (2 May 2026), Forum for the Future (secondary source).
- 2026 Belgian statutory and tax compliance deadlines: 281.50 forms by 29 June 2026, annual accounts by 31 July 2026 (12 June 2026), PwC Belgium, via Lexgo (secondary source).
- Fiches fiscales des revenus 2025 : Belcotax est ouvert: 281.10 and 281.20 by 28 February 2026 (10 February 2026), Securex (secondary source).
- À quel moment calculer et verser le précompte professionnel : le 15 du mois qui suit, ou dans les 15 jours après le trimestre, Securex (secondary source).
- Formalités obligatoires à l’égard de l’ONSS : DmfA dans le mois qui suit le trimestre, cotisations au plus tard le dernier jour de ce mois, Securex (secondary source). Cross-checked with: UCM, NSSO provisional payments (reference amount of €4,000).
- Qu’est-ce qu’une provision ONSS ? (provisional payments on the invoice date, balance on the last day of the month following the quarter), UCM (secondary source).
- Quand payer mes cotisations sociales ? By the end of the current quarter, Partena Professional (secondary source).
- Document d’information PLCI au 1er janvier 2026, Xerius (secondary source).
- Délais de prescription au fisc : délai d’imposition jusqu’au 30 juin de l’année qui suit l’exercice, paiement dans les deux mois, Securex (secondary source).
- Le pécule de vacances : quand est-il payé ?, ONVA/RJV.
- Quand le pécule de vacances est-il payé ?, Securex (secondary source).
- CP 200 : convention collective du 6 juillet 2023 concernant la prime de fin d’année, FPS Employment.
- Les salaires augmentent en octobre dans neuf secteurs (29 September 2026); JC 200: 4.32% expected in January 2027, Acerta, via L’Avenir (secondary source). Cross-checked with: La DH, 7 October 2026.