Advance tax paymentsExpert

5 questions

Why make advance tax payments?

A self-employed person pays no withholding tax on their profit. If they do not pay part of the year's tax in advance, the SPF Finances applies a surcharge (4.50 % for 2026 income). Advance payments avoid this surcharge, and a payment made early in the year earns more than a late one.

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How does Ledgerly estimate my tax?

Ledgerly starts from your profit (turnover excluding VAT minus deductible expenses and depreciation), projects it over the whole year, deducts the estimated INASTI contributions, applies the official tax scale and the year's tax-free allowance, then adds your municipal tax. It is an estimate for a single person with no other income or tax reduction: if your situation is different, enter your annual profit yourself.

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How much should I pay, and when?

The SPF Finances recommends paying 106 % of the estimated tax, in four parts. For 2026 income, the deadlines are 10 April, 10 July, 12 October and 21 December 2026; a payment that arrives late counts for the next quarter. Ledgerly calculates the amounts, shows the next payment on your dashboard and sends you an e-mail reminder one week before each deadline.

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How do I make an advance payment?

Online in MyMinfin, or by transfer to account BE61 6792 0022 9117 (BIC GEBABEBB) of the Centre de Perception - Service des versements anticipés, with your personal structured reference found in MyMinfin. Copy it once into Ledgerly to get a ready-to-scan transfer QR code. Note: this is not the VAT account.

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I am just starting out as self-employed, does this apply to me?

If you first set up as a full-time self-employed person in 2024, 2025 or 2026, you pay no surcharge on your 2026 income. Your advance payments do, however, entitle you to a tax reduction of 3 %, 2.5 %, 2 % or 1.5 % of the amount paid, depending on the quarter. Tick the « starter » option in Ledgerly to see this reduction.

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