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News 14th of March 2022 By Sophie Degroote

Want to avoid a tax increase? Pay in advance!

Want to avoid a tax increase? Pay in advance!

Advance payments for companies

Tax increase rate

  • +Income gained or received in 2022 or by companies that use the calendar year as their financial year 
  • +Income from a financial year that ended before 31 December 2023, for companies that use a different accounting period than the calendar year

Small enterprises

  • +Annual average of 50 employees 
  • +Annual turnover of EUR 9 million, excluding value-added tax 
  • +Balance sheet total: EUR 4.5 million

When to make advance payments? 

  • +Amount of 1st prepayment x 9.00% 
  • +Amount of 2nd prepayment x 7.50% 
  • +Amount of 3rd prepayment x 6.00% 
  • +Amount of 4th prepayment x 4.50% 

Advance payments for the self-employed 

Charles expects to owe EUR 20,000 in taxes for earnings from self-employment in the 2022 tax year (2023 assessment year). If he does not make any advance payments, his expected tax increase will be: EUR 20,000 x 106% x 2.25% x 90% = EUR 429.30. 

When to make advance payments?

  • +Amount of 1st prepayment x 3%
  • +Amount of 2nd prepayment x 2.50%
  • +Amount of 3rd prepayment x 2%
  • +Amount of 4th prepayment x 1.50% 

No advance payment required for self-employed start-ups

  • +Amount of 1st prepayment x 1.50%
  • +Amount of 2nd prepayment x 1.25%
  • +Amount of 3rd prepayment x 1.0%
  • +Amount of 4th prepayment x 0.75% 
Do you have any questions?
Should you have any questions regarding this subject, please do not hesitate to contact one of our specialists.
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We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Sophie Degroote