Voorafbetalingen Guide for Belgian Self-Employed

Published: · 7 min read · By Taxmo

Quick Answer

Voorafbetalingen are voluntary income-tax prepayments for Belgian self-employed and companies. Since the law of 15 July 2026, a self-employed person no longer owes a belastingvermeerdering for underpaying (assessment year 2027, income year 2026, and onward); only company directors and companies still owe one (6.75% for companies). Every instalment earns a self-employed person a bonificatie instead: 3% on VA1 (10 April), 2.5% on VA2 (10 July), 2% on VA3 (10 October) and 1.5% on VA4 (20 December), calculated on payments up to 106% of the final tax after withholdings. A payment made between 21 December and 20 February still earns 1%. If one of those dates falls on a Saturday or Sunday, the deadline moves to the next working day.

  • Bonificatie, individuals, assessment year 2027: VA1 (10 April) 3%, VA2 (10 July) 2.5%, VA3 (10 October) 2%, VA4 (20 December) 1.5%. A deadline that falls on a Saturday or Sunday moves to the next working day: for 2026 FOD Financiën publishes 12 October and 21 December.
  • Voordelen, companies, assessment year 2027: 9% / 7.5% / 6% / 4.5%, offsetting a 6.75% surcharge.
  • Vermeerdering: none for individuals since assessment year 2027; 6.75% for companies (and for company directors on their remuneration).
  • Rule of thumb: about 25% of expected income tax per instalment to earn the full bonificatie.
  • Companies never get a bonificatie: it exists only for natural persons.

Voorafbetalingen are voluntary income-tax prepayments for Belgian self-employed and companies. For a self-employed person their purpose since assessment year 2027 is to earn the bonificatie tax reduction; for a company they still avoid the belastingvermeerdering, the surcharge for under-prepayment.

The four prepayment dates

Bonificatie rates for individuals, assessment year 2027 (income year 2026):

  • VA1: 10 April - bonificatie 3% of the amount paid (personenbelasting)
  • VA2: 10 July - bonificatie 2.5%
  • VA3: 10 October (12 October in 2026) - bonificatie 2%
  • VA4: 20 December (21 December in 2026) - bonificatie 1.5%

A payment made between 21 December and 20 February still earns 1%. Companies have their own set of voordelen for the same assessment year: 9%, 7.5%, 6% and 4.5%, offsetting their 6.75% surcharge.

If one of these dates falls on a Saturday or Sunday, the deadline moves to the next working day. Taxmo always shows the actual date for the current income year. Rates are fixed per assessment year, so check them on the FPS Finance (FOD Financiën) page for your own year.

The required amount is roughly 25% of your expected income tax per instalment if you split evenly, which earns the maximum bonificatie. Amounts paid beyond what you finally owe earn nothing extra and are refunded when you file.

Belastingvermeerdering

Since the law of 15 July 2026, a self-employed person no longer owes a belastingvermeerdering for insufficient voorafbetalingen (assessment year 2027, income year 2026, and onward). Only company directors, on their remuneration, and companies still owe one: 6.75% for companies on the insufficiently prepaid portion.

Bonificatie: the reduction a self-employed person earns

The bonificatie is a tax reduction for every voorafbetaling, at 3%, 2.5%, 2% and 1.5% for individuals in assessment year 2027, calculated on payments up to 106% of the final tax after withholdings. A company is never entitled to a bonificatie; that mechanism exists only for natural persons.

How much should you pay?

If you expect EUR 20,000 in income tax, prepaying ~EUR 5,000 per quarter (total EUR 20,000) earns the maximum bonificatie. Our voorafbetalingen planner derives the optimal amounts from your live bookkeeping.

Payment mechanics

Pay to the account of the Inningscentrum - Dienst Voorafbetalingen of the FOD Financiën with the structured communication that ties the payment to your fiscal year. Taxmo generates a SEPA pain.001 file pre-filled with the correct account and structured communication.