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Advance payments

Advance payments

  • How can I carry out an advance payment?

    You want to carry out an advance payment, but you don’t know how to do it? Do it in an easy way - online via MyMinfin. Therefore, you pay automatically on the correct bank account number and with the correct specific reference. All you need to do is to mention the amount you wish to pay and to click then on “Payer en ligne/Online payment”.

    Carry out an advance payment through

    Please note that if the amount involved is high, the transaction may be declined due to a payment limit imposed by your bank. The exact amount of this limit varies from bank to bank. To prevent this from happening, ask your bank to raise your online payment limit.

    Other means of payment

    • You can also pay with a bank transfer:
      • On the following bank account number BE61 6792 0022 9117 (BIC : PCHQ BEBB) of the “Centre de Perception - Service des versements anticipés" at the following address: Avenue Roi Albert II 33, 1030 Brussels,
      • With the following specific reference you will find in MyMinfin.
      • preferably through a bank account opened in your name.
    • You can ask a third party to pay for you (for instance, a bank as part of a finance contract). In that case, make sure that your bank also uses the specific reference you will find in MyMinfin
  • How can I make an advance payment if I am married or a legal cohabitant?

    Are you filing in a joint return with your partner because you are married or a legal cohabitant? Are you wondering whether you can make a single advance payment for both of you? 

    This is not possible: each partner must carry out the necessary advance payments for their own account in order to obtain the bonus (or to avoid a tax increase if one of them is self-employed). You must carry out two separate payments with the single specific reference of the partner for whom the payment is intended. You can find this specific reference for advance payments via your MyMinfin profile. 

  • When do I have to carry out advance payments?

    You, as a private individual, would like to carry out advance payments, but you don't know when to do so?

    You are not obliged to make an advance payment, but if you do, we must receive the advance payments within the set deadlines. You can carry out advance payments during any of the four quarters (with a different impact on the bonus each time).

    For the assessment year 2025 (income 2024), these deadlines are :

    • April 10th 2024 for the first quarter
    • July 10th 2024 for the second quarter
    • October 10th 2024 for the third quarter
    • December 20th 2024 for the fourth quarter

    These are the final dates on which your payment must be registered on our account. Do not wait till the last day to make the payment, as it can take a few days between your payment order and the time the amount is actually registered on our account. Please note that any payment that reaches the Advance Payment Department after the due date will automatically be carried over to the next quarter.

  • Which amount do I have to pay?

    You can determine this yourself, but we recommend that you pay 25% of the tax you would have to pay each quarter (Tax-Calc allows you to make an anonymous simulation). This way, you could pay 100% of the tax due for that year in advance.

  • What is a bonus? How can I obtain it?

    A bonus is a tax decrease. If you make sufficient advance payments, you benefit from a decrease in the amount of tax you pay.

    Any natural person (employee and pensioner) who still has to pay effective tax on their income despite the deduction of withholding taxes and other chargeable elements (e.g. flat-rate foreign tax, tax credits, withholding tax on movable property, etc.) can obtain a bonus.

    What can you do in order to obtain a bonus?

    To be entitled to the bonus, you must have paid the amount (or part of the amount) of the final tax due in advance. For the calculation of the bonus, payments are taken into account up to a maximum of 106% of the final tax due.

    This rate of 106% is calculated on your overall tax minus the payroll tax and other chargeable elements (e.g. tax credits, withholding tax on movable property, flat-rate foreign tax, etc.). Your payments may be higher or lower than this 106%, but you can never obtain an additional bonus for the part exceeding this 106%.

    You are self-employed or head of an enterprise?

    For the income obtained as self-employed person or head of an enterprise, you are not entitled to a bonus. On the other hand, you may be subject to a tax increase if you do not pay sufficiently in advance!

    Therefore, if you have income of both types (e.g. if you worked part of the year as an employee and part of the year as a self-employed person) your advance payments will first be used to avoid the increase. Only the advance payments that remain afterwards can be deducted from your income as an employee or pensioner and are therefore eligible for a possible bonus.

    You can find more information in our FAQ on advance payments of income for self-employed persons and heads of enterprise.

  • How is the bonus calculated?

    For the assessment year 2025 (income of 2024), the amount of the bonus is equal to the sum of the following calculation:

    • Amount of the first advance payment (VA1) x 6,00 %
    • Amount of the second advance payment (VA2) x 5,00 %
    • Amount of the third advance payment (VA3) x 4,00 %
    • Amount of the fourth advance payment (VA4) x 3,00 %
  • Can I change the destination of an advance payment already carried out?

    Yes, you can change the destination of an advance payment under certain conditions.

    Ask for a change of destination through

    Which change of destination can you ask for?

    You can ask that the total amount or part of the advance payments carried out is:

    • refunded,
    • used to refund an outstanding debt (the date of the application is the date of payment),
    • Carried over to a later assessment year.

    Have you made an advance payment on behalf of a taxpayer? You can also ask for the correction of a material error in the filing.

    What are the conditions?

    1. The advance payment cannot yet be deducted from the income tax due by the taxpayer.
    2. You must ask us for it no later than the last day of the third month following the taxable period.
  • Where can I ask a specific question about my advance payment file?

    Call us

    Every working day from 9 a.m. to 5 p.m. on 02 572 57 57 (normal rate).

    Write to us

    SPF Finances - AGPR Versements Anticipés
    Avenue du Prince de Liège 133 - boîte 292
    5100 Jambes