Individual Income Tax Return
Belgian annual personal income tax return. Paper deadline end of June; online filing extended to mid-July.
Filing deadline
June 30, 2026 (paper) / mid-July (online)
- Country
- Belgium
- Tax year
- 2025
- Official
- Tax authority
What is this deadline?
Belgian annual income tax return. Paper deadline typically end of June; online (Tax-on-web) deadline typically mid-July.
How to file
- MyMinfin / Tax-on-web via itsme or eID
- Through a comptable / boekhouder
What people miss
- Indépendants register with a caisse d'assurances sociales and pay quarterly social contributions on top of income tax
- Professional expenses can be deducted either with a flat rate or actual expenses
- Regional differences (Flanders / Wallonia / Brussels) affect some deductions and credits
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.
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 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 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.
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.