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. Paying enough avoids the belastingvermeerdering, which for assessment year 2027 (income year 2026) is 4.5% for individuals and 6.75% for companies on the insufficiently prepaid portion. Every instalment earns a voordeel that is deducted from that surcharge: for individuals in assessment year 2027 that is 6% on VA1 (10 April), 5% on VA2 (10 July), 4% on VA3 (10 October) and 3% on VA4 (20 December). Their average is exactly the 4.5% surcharge, so four equal instalments cancel it out. If one of those dates falls on a Saturday or Sunday, the deadline moves to the next working day. Starters in hoofdberoep are exempt from the vermeerdering during their first three years.

  • Voordeel, individuals, assessment year 2027: VA1 (10 April) 6%, VA2 (10 July) 5%, VA3 (10 October) 4%, VA4 (20 December) 3%. A deadline that falls on a Saturday or Sunday moves to the next working day.
  • Voordeel, companies, assessment year 2027: 9% / 7.5% / 6% / 4.5%.
  • Vermeerdering: 4.5% for individuals, 6.75% for companies (assessment year 2027, income year 2026).
  • Rule of thumb: about 25% of expected income tax per instalment.
  • Bonificatie is something else: a bonus for prepaying more than you owe, at roughly half the voordeel rates. Companies are never entitled to one.
  • Starters in hoofdberoep: exempt from the vermeerdering during the first three years.

Voorafbetalingen are voluntary income-tax prepayments for Belgian self-employed and companies. Their main purpose is to avoid the belastingvermeerdering, the surcharge for under-prepayment. Each instalment earns a voordeel that is deducted from that surcharge, and the earlier you pay, the higher the voordeel.

The four prepayment dates

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

  • VA1: 10 April - voordeel 6% of the amount paid (personenbelasting)
  • VA2: 10 July - voordeel 5%
  • VA3: 10 October - voordeel 4%
  • VA4: 20 December - voordeel 3%

Companies have their own set for the same assessment year: 9%, 7.5%, 6% and 4.5%.

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 installment if you split evenly. Because the four voordeel rates average out to the surcharge rate, an even split across all four cancels the vermeerdering exactly.

Belastingvermeerdering

If your total voorafbetalingen fall short of your final tax, the FOD Financiën adds a vermeerdering of 4.5% (individuals, assessment year 2027 / 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.

Bonificatie: a different mechanism

The bonificatie is not the same thing as the voordeel. It is a bonus for prepaying more than you eventually owe, at roughly half the voordeel rates: 3%, 2.5%, 2% and 1.5% for individuals in assessment year 2027. A company is never entitled to a bonificatie. If your goal is to avoid the surcharge, the voordeel is the number that matters.

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. 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.