Belgian companies/branches have the possibility (but not the obligation) to make advance tax payments during the financial year.
If corporate taxpayers do not make sufficient advance tax payments, a tax surcharge of 6.75% will be applied on the amount of Belgian corporate income tax due (upon assessment) which is not covered by advance tax payments.
It is therefore strongly recommended to ensure that sufficient advance tax payments are made timely to avoid or minimise this surcharge.
Corporate taxpayers can make advance tax payments every quarter, each generating a tax credit that can be offset against the surcharge. The earlier the payment is made, the higher the credit. If the total credits equal or exceed the surcharge, no surcharge is due (any excess credit can however not be offset against the final amount of corporate income tax due, nor can it be refunded).
In case of a financial year ending 31 December 2026, the applicable deadlines and credits are:
- First quarter: payments received by 10 April 2026 → 9.00% credit
- Second quarter: payments received by 10 July 2026 → 7.50% credit
- Third quarter: payments received by 12 October 2026 → 6.00% credit
- Fourth quarter: payments received by 21 December 2026 → 4.50% credit
Given the higher credit percentages in the first quarters, making (part of) the advance tax payments as early as possible, and preferably already in the first quarter, will significantly reduce the total amount of advance tax payments required to eliminate the surcharge.
Payment practicalities
Advance tax payments must be transferred to the Belgian tax authorities using the following bank details:
- IBAN: BE61 6792 0022 9117
- BIC: GEBABEBB
Please note that the BIC to be used has changed as of December 2025 so please bear this in mind when making future payments.
To ensure correct allocation, a structured payment reference must be used. This reference can be:
- generated via MyMinFin, or
- generated via the tool available on the website of the Belgian tax authorities: https://financien.belgium.be/nl/gestructureerde-mededeling
MyMinFin also allows corporate taxpayers to:
- obtain an overview of advance tax payments per assessment year;
- request a refund or request a transfer of advance tax payments to a subsequent assessment year (both within 3 months as from the closing of the financial year.
