Belgium tax deadlines 2026.
Every individual and self-employed income tax deadline for Belgium in 2026. Plus recurring VAT / GST / sales tax filings. Each deadline links to notes on how to file, what people miss, and matching open tax rules.
Annual deadlines
1 this yearOpen tax rules for Belgium
Prepare this return with open-source skills
These skills are in the OpenAccountants repo. Add them to your AI agent and they handle the computation.
Redirect — consolidated into belgium-vat-return.md in this directory.
Belgium capital gains: generally exempt for private investors on shares; TOB stock exchange tax on transactions; real property gains taxed. Trigger on: "Belgium CGT", "capital gains Belgium", "Belgium shares exempt", "TOB Belgium", "Belgium tax on shares", "Belgium no capital gains tax", "beurs van transactie", "Belgium property gain tax".
Use this skill whenever asked about Belgian income tax (Personenbelasting / Impot des personnes physiques) for self-employed individuals. Trigger on phrases like "personenbelasting", "IPP", "belastingaangifte", "belastingvrij minimum", "gemeentebelasting", "beroepskosten", "sociale bijdragen", "VAPZ", "PLCI", "Belgian income tax", "self-employed tax Belgium", "Tax-on-web", or any question about computing or filing income tax for a self-employed person in Belgium. This skill covers progressive brackets (25--50%), belastingvrij minimum, gemeentebelasting, beroepskosten (actual vs forfaitaire), sociale bijdragen deductibility, VAPZ/PLCI pension deduction, and Tax-on-web filing. ALWAYS read this skill before touching any Belgian income tax work.
Use this skill when preparing, reviewing, or advising on annual financial statements (jaarrekening / comptes annuels) for a Belgian company. Trigger on phrases like "jaarrekening", "comptes annuels Belgique", "NBB deposit", "Nationale Bank", "Banque Nationale de Belgique", "BNB", "Belgian GAAP", "Code des sociétés et associations", "WVV", "audit Belgium", "commissaris", "verkort schema", "volledig schema", or any question about preparing and filing statutory accounts under Belgian company law. Covers Belgian GAAP frameworks, size thresholds, required statements, formats, notes, filing deadlines, and audit requirements.
Use this skill whenever asked about Belgium cryptocurrency or digital asset taxation. Trigger on phrases like "crypto tax Belgium", "Bitcoin Belgium", "cryptocurrency gains Belgium", "crypto income Belgium", "staking Belgium", "mining income Belgium", "NFT tax Belgium", "goede huisvader crypto", "bon père de famille crypto", "speculative income Belgium", "miscellaneous income Belgium", "divers inkomen crypto", "revenus divers crypto", "professional income crypto Belgium", "Ruling Commission crypto", "Service des Décisions Anticipées crypto", "SDA crypto", "Belgian crypto audit", or any question about the income tax, capital gains, or reporting treatment of cryptocurrency, tokens, or digital assets for Belgian tax residents. Covers the three-tier classification system (normal management / speculative / professional), SDA ruling criteria, the 25% wealth threshold, and the upcoming 2026 capital gains regime. ALWAYS read this skill before touching any Belgium crypto work.
Use this skill whenever asked about Belgian self-employed social contributions (sociale bijdragen / cotisations sociales). Trigger on phrases like "sociale bijdragen", "Belgian social contributions", "RSVZ", "INASTI", "self-employed Belgium", "zelfstandige bijdragen", "VAPZ", "PLCI", or any question about social contribution obligations for a self-employed client in Belgium. Covers the 20.5% / 14.16% tiered rates, quarterly payments, management company interaction, and VAPZ supplementary pension. ALWAYS read this skill before touching any Belgium social contributions work.
Use this skill whenever asked about Belgian payroll processing, employee salary calculations, précompte professionnel (professional withholding tax), ONSS/RSZ social security contributions, employer cost calculations, net-to-gross or gross-to-net conversions, Belgian payslip structure, DmfA declarations, or any question about computing wages, deductions, or employer obligations in Belgium. Trigger on phrases like "Belgian payroll", "ONSS contributions", "RSZ bijdragen", "précompte professionnel", "bedrijfsvoorheffing", "net salary Belgium", "employer cost Belgium", "DmfA filing", "social security Belgium", "Belgian payslip", "13th month Belgium", "double holiday pay", "meal vouchers Belgium", or "eco-cheques".
Use this skill whenever asked to prepare, review, or classify transactions for a Belgian VAT return (déclaration périodique TVA / periodieke BTW-aangifte) for a self-employed individual or small business in Belgium. Trigger on phrases like "prepare Belgian VAT return", "Belgian BTW", "déclaration TVA Belgique", "BTW-aangifte", "classify transactions for Belgian VAT", or any request involving Belgium VAT filing. This skill covers Belgium only, standard regime (normal/normal simplifié). Régime forfaitaire, partial exemption, margin scheme, and VAT units are in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later AND eu-vat-directive v0.1 or later. ALWAYS read this skill before touching any Belgian VAT work.
Prepare a Belgium review pack with open skills
These skills can help your AI agent draft computations, organize schedules, and prepare a review package. They do not replace a tax preparer or determine your final filing position. The OpenAccountants repo has open skills, accountant-reviewed where available — run them with your AI agent, then have an accountant review.