Advance Corporate Tax Payments
Advance instalments of corporate income tax during the year for companies that need to make them, due on the 10th of April, July, October and December.
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Who this applies to
- Companies whose tax position and prior-year liability call for advance payments
What to file
No separate return. The company pays the advance instalments in the calendar year to reduce the balance due after assessment.
How to file
Payment to FPS Finance. Check with FPS Finance or your accountant whether advance payments apply to your company. AccountsOS does not make the payment.
Payment due
By the 10th of the month in the four months listed.
Penalties for missing this deadline
Not making advance payments when required can increase the tax due. Confirm the consequences with FPS Finance or your accountant.
Filing checklist
- Ask your accountant whether advance payments apply
- Estimate the year's tax
- Pay by the 10th of the month
- Record the payment in the books
Documents you'll need
- Estimate of taxable profit for the year
- Prior-year tax assessment
Common mistakes to avoid
- Assuming advance payments are optional for every company
- Forgetting the payment dates fall on the 10th, not the end of the month
- Paying without checking the estimate against current profit
Never miss a Belgium deadline
AccountsOS tracks every FPS Finance (SPF Finances / FOD Financiën) and Crossroads Bank for Enterprises (BCE/KBO) deadline and reminds you weeks ahead.
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