Tax deadlines for a one-person company in Belgium

The dates a Belgium freelancer actually has to hit, with the source behind each one. Where an authority has not published a date yet, it says so rather than guessing.

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26 January 2026VAT
VAT return and payment, Q4 2025
Quarterly filers submit and pay the fourth quarter of 2025. Late filing carries a fixed fine; late payment accrues interest per month started.
Source: Dexxter tax calendar 2026 · relates to 2025
30 March 2026Annual listing
Annual customer listing
The yearly list of Belgian VAT-registered customers you invoiced in 2025. It is filed even if the list is empty.
Source: Dexxter tax calendar 2026 · relates to 2025
10 April 2026Advance payment
First advance tax payment (estimated date)
Paying tax ahead avoids the surcharge on the balance, and the earliest quarter carries the largest credit. The tax authorities had not published official 2026 dates when this was recorded.
Date not yet published by the authorities — this is the best available reading.
Source: Dexxter tax calendar 2026 · relates to 2026
Corporate tax
25 April 2026VAT
VAT return and payment, Q1 2026
Quarterly filers submit and pay the first quarter of 2026.
Source: Dexxter tax calendar 2026 · relates to 2026
30 June 2026Income tax
Personal income tax return, paper
The paper return for income year 2025 is due well before the online one. Filing online buys you weeks, and months if you have self-employed income.
Source: Taxpatria; GrensInfoPunt · relates to 2025
Net director’s pay Social contributions
10 July 2026Advance payment
Second advance tax payment (estimated date)
The second of four. Its credit is smaller than the first quarter’s and larger than the third’s.
Date not yet published by the authorities — this is the best available reading.
Source: Dexxter tax calendar 2026 · relates to 2026
Corporate tax
15 July 2026Income tax
Personal income tax return via Tax-on-Web
For returns with no foreign income and no self-employed business income. If you have either, your deadline is the October one instead.
Source: Taxpatria; GrensInfoPunt · relates to 2025
Net director’s pay
25 July 2026VAT
VAT return and payment, Q2 2026
Quarterly filers submit and pay the second quarter of 2026.
Source: Dexxter tax calendar 2026 · relates to 2026
31 July 2026Annual accounts· company only
File the annual accounts (financial year ending 31 December 2025)
Within 30 days of approval by the general meeting and in any case no later than seven months after the financial year ends. Late filing costs a tariff that climbs with the delay.
Source: PwC Belgium, 2026 statutory and tax compliance deadlines · relates to 2025
28 August 2026Corporate tax· company only
File the corporate return by today for priority refund treatment
Not a deadline you can miss, but a date worth hitting: returns filed by now are processed first where a refund is due. The hard deadline is 30 September.
Source: PwC Belgium, 2026 statutory and tax compliance deadlines · relates to 2025
Corporate tax
30 September 2026Corporate tax· company only
Corporate income tax return (balance sheet date 31 Dec 2025 – 28 Feb 2026)
The hard filing deadline for a company closing its books at the end of 2025. Anything you wanted to decide for that financial year — a liquidation reserve, a dividend — had to happen before the books closed, not now.
Source: PwC Belgium, 2026 statutory and tax compliance deadlines · relates to 2025
Corporate tax Liquidation reserve
10 October 2026Advance payment
Third advance tax payment (estimated date)
The third of four, and the credit keeps shrinking as the year runs out.
Date not yet published by the authorities — this is the best available reading.
Source: Dexxter tax calendar 2026 · relates to 2026
Corporate tax
16 October 2026Income tax
Personal income tax return with self-employed or foreign income
The later deadline, via MyMinfin, for returns that include business income as a self-employed person or income from abroad. This is the one that applies to most company directors.
Source: Taxpatria; GrensInfoPunt; Dexxter · relates to 2025
Social contributions Net director’s pay
25 October 2026VAT
VAT return and payment, Q3 2026
Quarterly filers submit and pay the third quarter of 2026.
Source: Dexxter tax calendar 2026 · relates to 2026
20 December 2026Advance payment
Fourth advance tax payment (estimated date)
The last chance to prepay for 2026 and the smallest credit of the four. Nothing after this reduces the surcharge.
Date not yet published by the authorities — this is the best available reading.
Source: Dexxter tax calendar 2026 · relates to 2026
Corporate tax

Rules verified 2026-07-20; these dates were sourced and recorded on 2026-08-05.

General information for a BV/SRL, not tax advice. Deadlines can shift and extensions have conditions — confirm anything you are planning around with your accountant.

Put these in your calendar

VAT return and payment, Q4 2025

Annual customer listing

First advance tax payment (estimated date)

VAT return and payment, Q1 2026

Personal income tax return, paper

Second advance tax payment (estimated date)

Personal income tax return via Tax-on-Web

VAT return and payment, Q2 2026

File the annual accounts (financial year ending 31 December 2025)

File the corporate return by today for priority refund treatment

Corporate income tax return (balance sheet date 31 Dec 2025 – 28 Feb 2026)

Third advance tax payment (estimated date)

Personal income tax return with self-employed or foreign income

VAT return and payment, Q3 2026

Fourth advance tax payment (estimated date)