Voorafbetalingen Guide for Belgian Self-Employed

Published: March 10, 2026 · 7 min read · By Taxmo

Quick Answer

Voorafbetalingen are voluntary income-tax prepayments for Belgian self-employed and companies. Paying enough avoids the belastingvermeerdering of 4.5% for individuals (6.75% for companies, income year 2026) on the insufficiently prepaid portion, and the earliest instalments earn bonificaties: 3% on VA1 (10 April), 2.5% on VA2 (10 July), 2% on VA3 (10 October, 12 October in 2026) and 1.5% on VA4 (20 December, 21 December in 2026). Roughly 25% of your expected income tax per instalment covers you if you split evenly; front-loading VA1 maximises bonifications. Starters in hoofdberoep are exempt from the vermeerdering during their first three years.

VA1 (10 April): bonification 3%. VA2 (10 July): 2.5%.
VA3 (10 October, 12 October in 2026): 2%. VA4 (20 December, 21 December in 2026): 1.5%.
Vermeerdering: 4.5% for individuals, 6.75% for companies (income year 2026).
Rule of thumb: about 25% of expected income tax per instalment.
Starters in hoofdberoep: exempt from the vermeerdering during the first three years.

Voorafbetalingen are voluntary income-tax prepayments for Belgian self-employed and companies. They serve two purposes: avoid the belastingvermeerdering (tax surcharge for under-prepayment) and earn bonificaties on the earliest installments.

The four prepayment dates

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

The required amount is roughly 25% of your expected income tax per installment if you split evenly. Front-loading to VA1 maximises bonifications.

Belastingvermeerdering

If your total voorafbetalingen fall short of your final tax, the FOD Financiën adds a vermeerdering of 4.5% (individuals, income year 2026; 6.75% for companies) on the insufficiently prepaid portion. Starters in hoofdberoep are exempt from the vermeerdering during their first three years.

How much should you pay?

If you expect EUR 20,000 in income tax, prepaying ~EUR 5,000 per quarter (total EUR 20,000) avoids the surcharge entirely and earns bonifications on the earliest installments. 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.