Belgian companies and Belgian branches have the possibility to make advance tax payments during the financial year towards their corporate income tax. Although this is not mandatory, insufficient advance tax payments may result in a tax surcharge of 6.75% on the amount of corporate income tax due that is not covered by advance payments.
It is therefore strongly recommended to make sufficient advance tax payments in time to avoid or minimise this surcharge.
Why timely advance tax payments matter
Advance tax payments can be made quarterly. Each payment generates a tax credit that can be offset against the potential surcharge. The earlier the payment is made, the higher the credit.
For a financial year ending 31 December 2026, the following deadlines and credits apply:
- 10 April 2026 – first quarter advance payment → 9.00% credit
- 10 July 2026 – second quarter advance payment → 7.50% credit
- 12 October 2026 – third quarter advance payment → 6.00% credit
- 21 December 2026 – fourth quarter advance payment → 4.50% credit
Making (part of) the advance tax payments early in the year, preferably already in the first quarter, can significantly reduce the total amount required to eliminate the surcharge.
Practical aspects
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 code has changed as of December 2025, so make sure to use the correct code when making future payments.
To ensure the payment is allocated correctly, a structured payment reference must be used. This reference can be:
- generated via MyMinFin, or
- created via the tool available on the website of the Belgian tax authorities – Gestructureerde mededeling | FOD Financiën
Through MyMinFin, corporate taxpayers can also:
- consult an overview of their advance tax payments per assessment year;
- request a refund or a transfer to a subsequent assessment year (within three months after the closing of the financial year).
If you have any questions about the appropriate amount of advance tax payments, please do not hesitate to contact your advisor.
