On 9 July 2026, the Belgian Chamber of Representatives approved the law reforming personal income tax.
The tax surcharge for self-employed individuals is abolished from the 2026 tax year onwards. This structural change will transform the cash flow management of thousands of Belgian self-employed workers — and requires you to adapt your tax strategy.
What this means for you in practice
Until now, a self-employed individual who did not pay sufficient tax during the year faced a surcharge of 4.50% for natural persons/self-employed workers (rate for the 2027 assessment year, 2026 income).
From now on (from 2026 onwards): no advance payments = no penalty. Advance payments = reduction bonus (tax reduction).
A fifth advance payment period will be introduced for self-employed individuals earning business profits. It runs from 21 December of the income year to 20 February of the following assessment year.
This new deadline also qualifies for a 1% reduction bonus.
Important note: for company directors' remuneration, the personal income tax surcharge remains in place. Companies are also still subject to the corporate tax regime. Sufficient and timely advance payments therefore remain crucial for them.
Reduction bonuses: your new optimisation tool
For self-employed individuals, these now directly constitute a tax reduction, since there is no longer any surcharge to offset from 2026 onwards.
For the 2027 assessment year (2026 income), this tax reduction equals the sum of the following four amounts: first advance payment (AP1) amount × 6%, second advance payment (AP2) amount × 5%, third advance payment (AP3) amount × 4%, fourth advance payment (AP4) amount × 3%.
The earlier you pay, the higher the tax benefit. With the new AP5 on 20 February, you have an additional window to adjust after closing your financial year.
To qualify for this reduction bonus, you must pay 106% of the final tax in advance. For example, if your final tax is €10,000, you must pay €10,600 (106% of the final tax) in advance.
Impact on your cash flow management
Without a surcharge, you are no longer obliged to make urgent provisions. However, be warned: not making payments also means forfeiting a reduction bonus that can reach 3% on your first-quarter payments.
The real question becomes: is it worth tying up your cash flow for several months for a 3% reduction bonus (i.e. 1.5% per annum on AP1)? It depends on your situation:
- You have available cash: paying at AP1 remains worthwhile to smooth your tax burden and reduce your tax.
- You prefer to invest in your business: you can now defer your payments without risking a penalty. The reduction bonus becomes an optional "bonus".
- You want to optimise: use the new AP5 (20 February) to fine-tune after closing, with a 1% reduction bonus.
The 2026-2027 deadlines for the 2027 assessment year
For the 2027 assessment year (2026 income), the deadlines are: AP3 falls on 12 October (the 10th is a Saturday) and AP4 on 21 December. AP1 and AP2 fall on 10 April and 10 July 2026 respectively.
Payments made between 21 December and 20 February of the following year are still allocated to the previous year and qualify for a 1% reduction bonus.
Our recommendations at AgiFid
Take advantage of this reform to rethink your strategy:
- Estimate your final tax with your accountant from the second quarter onwards — not at the last minute.
- Use AP5 to adjust after closing if your situation changes during the year.
- Make decisions based on your cash flow: the reduction bonus remains attractive, but it is no longer an obligation. If you need cash to invest or hire, you can now defer without penalty.
- Remain vigilant if you are a company director: the surcharge still applies to your director's remuneration, even if you are also self-employed on a secondary basis.
With Odoo and AgiFid, you monitor your cash flow in real time and anticipate your tax obligations without surprises. Let's discuss this during a discovery call if you want to structure everything properly.