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Prepayments (2018)

A. Tax increases in absence of prepayments (companies)

Per quarter Ass. year 2017 2018 2019 (*)
  April 10 1,50% 3% 9%
  July 10 1,25% 2,5% 7,5%
  Oct. 10 1% 2% 6%
  Dec. 20 0,75% 1,5% 4,5%
  Average 1,125% 2,25% 6,75%

B. Rebates

Per quarter April 10 0,75% 1,5% 1,5%
  July 10 0,63% 1,25% 1,25%
  Oct.10 0,50% 1% 1%
  Dec. 20 0,38% 0,75% 0,75%
  Average 0,5625% 1,125% 1,125%

(*) Dates applicable for payments in 2018 (assessment year 2019) for calendar-year taxpayers

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Jos Goubert
Director

Tax Knowledge Dept.
Brussels

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