Last updated: September 2026
This calendar lists a selection of the main general deadlines. Applicable deadlines may vary depending on your situation, your tax regime, your financial year-end or the nature of your obligations.
Upcoming tax deadlines
See the next important tax and administrative deadlines at a glance.
- Next deadline
Monthly VAT return
Return for October 2026
View details Monthly VAT return
Return for November 2026
View detailsAdvance tax payments
VA4
View detailsPayroll withholding tax – quarterly filers
Q4 2026
View details
01 · Obligation
VAT – quarterly returns
Date / frequency
25th day of the month following the quarter
- Q4 2025
- 26 January 2026
- Q1 2026
- 27 April 2026
- Q2 2026
- 25 July 2026
- Q3 2026
- 25 October 2026
- Q4 2026
- 25 January 2027
Since the new VAT chain, the deadline for quarterly filers is in principle the 25th day of the month following the quarter, with postponement rules applying when the deadline falls on a weekend or public holiday.
02 · Obligation
VAT – monthly returns
Date / frequency
Upcoming 2026 deadlines
- August 2026
- 21 September 2026
- September 2026
- 20 October 2026
- October 2026
- 20 November 2026
- November 2026
- 21 December 2026
- December 2026
- 20 January 2027
03 · Obligation
Annual listing of VAT-registered customers
Date / frequency
2025 listing: before 31 March 2026
The annual listing of VAT-registered customers for the previous year must in principle be filed before 31 March of the following year. Specific rules or deadlines may apply in certain situations.
04 · Obligation
Corporate tax (ISoc) / legal entities tax (IPM) – Biztax
Date / frequency
Depends on the financial year-end
The deadline depends on the financial year-end. As a general rule, the return must be filed no later than the last day of the seventh month following the month in which the financial year closed.
For assessment year 2026, legal entities whose accounts closed between 31 December 2025 and 28 February 2026 inclusive have a deadline of 30 September 2026.
05 · Obligation
Advance tax payments – 2026 income
Date / frequency
4 quarterly deadlines
- VA1
- 10 April 2026
- VA2
- 10 July 2026
- VA3
- 12 October 2026
- VA4
- 21 December 2026
Advance payments mainly concern self-employed people and companies. The exact rules depend on each taxpayer's situation.
06 · Obligation
Payroll withholding tax
Date / frequency
Monthly or quarterly – quarterly filers:
- Q4 2025
- 15 January 2026
- Q1 2026
- 15 April 2026
- Q2 2026
- 15 July 2026
- Q3 2026
- 15 October 2026
- Q4 2026
- 15 January 2027
07 · Obligation
281.xx tax forms
Date / frequency
Depends on the form type
Filing deadlines for 281.xx tax forms depend on the type of form. The official deadlines are published each year in Belcotax-on-web.
08 · Obligation
UBO register
Date / frequency
No single fixed date
Companies, non-profits, foundations and other entities concerned must register their beneficial owners in the UBO register, keep this information up to date whenever it changes and confirm its accuracy at least once a year. Applicable deadlines are set out on the official FPS Finance page.
General information
The information on this page is provided for general purposes based on the legislation and administrative information available at the date of the last update. It does not constitute personalised tax or accounting advice. Each taxpayer's situation must be examined individually.
BL Gestion – Accounting and tax expertise