Tax · 2026 income, to do before 31 December
Year-end tax checklist 2026: what to do before 31 December?
Updated on
Since 1 November 2026, withholding tax on pay has been calculated differently (Royal Decree of 27 September 2026). The calculations on this page still follow the previous rules: for pay received from 1 November, withholding tax and net pay may differ. Update in progress.
Before 31 December 2026, four kinds of spending can still reduce the tax on your 2026 income: pension savings (€315 for €1,050 paid in, or €337.50 for €1,350), donations (30%), childcare expenses (45%, up to €17.30 a day) and, in Wallonia, service vouchers (€0.90 per voucher). Municipal tax adds a few per cent to each reduction. Anything paid after 31 December counts for 2027.
Indexo calculates what each action brings you with your profile, and what you still have to do. Have an old mortgage loan? Nothing to do before the end of the year: keep the certificate your bank will send you at the start of 2027.
Your personal checklist
Enter your profile and what you have already done in 2026: Indexo calculates what each action brings you and what is still possible before 31 December. Add the reminders to your calendar. Nothing is sent: everything is calculated in your browser.
The tool could not be displayed. Reload the page (Cmd + Shift + R on a Mac, Ctrl + F5 on a PC).
The actions that count for your 2026 income
These expenses do not change your net salary: they reduce the final tax, calculated the following year. That is why they increase your refund or reduce the tax you have to pay.
| Action | Ceiling | Reduction | Maximum | What counts |
|---|---|---|---|---|
| Pension savings | €1,050, or €1,350 on request | 30%, or 25% on the whole amount | €315 or €337.50 | The payment date |
| Long-term savings (life insurance) | €2,450 | 30% | €735 | The premiums paid during the year |
| Donations to an approved institution | From €40, up to 10% of net income | 30% | Depends on the amount | The date of the donation |
| Childcare for children under 14 | €17.30 per day per child | 45% | Depends on the number of days | The costs paid during the year |
| Service vouchers, Wallonia | 150 vouchers per person | €0.90 per voucher | €135 | The vouchers bought during the year |
| Service vouchers, Brussels and Flanders | — | — | €0 | No longer any benefit |
Pension savings: €1,050 or €1,350?
Up to €1,050 paid in, the reduction is 30%, i.e. €315 at most. If you ask your bank or insurer for the €1,350 ceiling, the reduction drops to 25%, but on the whole amount: €337.50 at most. Between €1,050 and €1,260, this second ceiling brings in less than stopping at €1,050. Neither ceiling is indexed for 2026: they are the same as in 2025.
Donations
A donation of at least €40 a year to an approved institution gives you back 30% of the amount, up to 10% of your net income. The rate fell from 45% to 30% for donations made since 1 January 2025. The institution sends you a certificate.
Childcare
The costs of a nursery, after-school care or a holiday camp for a child under 14 (21 for a child with a severe disability) give a reduction of 45%, up to €17.30 per day per child for 2026 income. What counts is the costs paid during the year. A higher rate exists for low-income single parents.
Service vouchers: only in Wallonia
In Wallonia, each service voucher bought during the year reduces tax by €0.90, on the first 150 vouchers per person: €135 at most. In Brussels, vouchers bought since 1 January 2026 no longer give any benefit. In Flanders, the benefit ended on 1 January 2025. The Region that counts is the one where you live on 1 January 2027.
Self-employed: the supplementary pension (PLCI/VAPZ)
A PLCI premium paid before 31 December reduces both your social security contributions and your tax. Ceilings and calculation: ‘Supplementary pension for the self-employed’ page.
Old mortgage loan: keep the certificate
A mortgage loan signed before 2025 for your home can still reduce your tax, depending on your Region and the year it was signed. There is nothing to pay in before the end of the year: what counts is the interest, capital and mortgage protection insurance paid in 2026. Your bank sends you a certificate at the start of 2027: its amounts go into your tax return. A new loan signed since 1 January 2025 no longer gives any tax benefit, in any Region.
| Region, year signed | Benefit | Expense ceiling | Rate | Maximum reduction |
|---|---|---|---|---|
| Brussels, 2005 to 2014 | Housing bonus | €3,090 | Marginal rate | €927 to €1,545 |
| Brussels, 2015 and 2016 | Housing bonus | €3,090 | 45% | €1,390.50 |
| Brussels, since 2017 | None | — | — | €0 |
| Flanders, 2005 to 2014 | Woonbonus | €2,280 | Marginal rate | €684 to €1,140 |
| Flanders, 2015 and 2016 | Woonbonus, integrated woonbonus | €1,520 | 40% | €608 |
| Flanders, 2017 to 2019 | Integrated woonbonus (geïntegreerde woonbonus) | €2,280, €2,360 with three children | 40% | €912 or €944 |
| Flanders, since 2020 | None | — | — | €0 |
| Wallonia, 2005 to 2014 | Housing bonus | €2,290 | Marginal rate | €687 to €1,145 |
| Wallonia, 2015 | Housing bonus | €2,290 | 40% | €916 |
| Wallonia, 2016 | Chèque habitat, halved from the 11th year | — | — | €760, plus €62.50 per child |
| Wallonia, 2017 to 2024 | Chèque habitat | — | — | €1,520, plus €125 per child |
| Wallonia, since 2025 | None, except refinancing of a loan from 2016 to 2024 | — | — | €0 |
Calculate your exact benefit, with your income, in the Tax refund or tax to pay tool.
Amounts for 2027 income: not yet published. This page will include them as soon as they are published.
Frequently asked questions
Until when can I pay into my pension savings for 2026?
Until 31 December 2026: the payment date is what counts. An order placed on the last day may arrive too late: check how long your bank or insurer takes to process it.
Is it better to pay in €1,050 or €1,350?
€1,050 brings in €315 (30%). €1,350 brings in €337.50 (25% on the whole amount), provided you ask your bank or insurer for that ceiling. In between, up to €1,260, you gain less than at €1,050.
Do service vouchers still give a tax reduction?
In Wallonia, yes: €0.90 per voucher, on 150 vouchers per person per year. In Brussels, no longer for vouchers bought since 1 January 2026. In Flanders, no longer since 1 January 2025.
Do my December donations count for 2026?
Yes, if they are paid by 31 December 2026 at the latest. You must give at least €40 a year to the same approved institution. The reduction has been 30% since 2025.
I have a mortgage loan: do I need to do anything before 31 December?
No. The amounts paid during the year count automatically. Keep your bank’s annual certificate for your tax return. A loan signed since 1 January 2025 no longer gives any tax benefit.
What next?
- Tax refund or tax to pay?What you will get back on your 2026 income, reductions and credit included.
- Actual expenses or lump sum?Are your proven professional expenses worth more than the 30% lump sum?
- Supplementary pension for the self-employedWhat a PLCI premium paid before 31 December really costs.
- Household tax simulatorThe couple’s full tax, all income included.
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.
- Épargne-pension 2026 : 2 200 contribuables piégés par le double plafond, OECCBB (secondary source).
- Récapitulatif des principaux plafonds fiscaux, exercice d’imposition 2027 – revenus 2026 (23 December 2025), Wolters Kluwer (secondary source).
- Réduction pour l’épargne à long terme (updated on 8 January 2026), Wikifin (FSMA) (secondary source).
- Libéralités : la réduction d’impôt ramenée à 30 % (16 February 2026), Deg & Partners (secondary source).
- Frais pour garde d’enfants (updated on 13 February 2026), Wikifin (FSMA) (secondary source).
- Quel est le montant déductible fiscalement ?, Wallonia, service vouchers.
- Prijs en maximaal aantal te bestellen dienstencheques, Flemish authorities.
- Suppression de la réduction d’impôt pour les chèques ALE et les titres-services par la Région de Bruxelles-Capitale, FPS Finance, circular 2026/C/34 (as reproduced by Forum for the Future) (secondary source).
- Dienstencheques en PWA-cheques (updated on 21 May 2026), Wikifin (FSMA) (secondary source).
- Bonus logement : quel est le régime applicable ? (updated on 23 January 2026), Wikifin (FSMA) (secondary source).
- Geïntegreerde woonbonus, Flemish authorities.
- Bénéficier du chèque habitat (updated on 23 July 2026), Wallonia.
- Le bonus logement, Bruxelles Fiscalité.