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Prepayments (2019)

A. Tax increases in absence of prepayments (companies)

Per quarter Ass. year 2018 2019 2020 (*)
  April 10 3% 9% 9%
  July 10 2,5% 7,5% 7,5%
  Oct. 10 2% 6% 6%
  Dec. 20 1,5% 4,5% 4,5%
  Average 2,25% 6,75% 6,75%

B. Rebates

Per quarter April 10 1,5% 1,5% 1,5%
  July 10 1,25% 1,25% 1,25%
  Oct.10 1% 1% 1%
  Dec. 20 0,75% 0,75% 0,75%
  Average

1,125%

1,125% 1,125%

(*) Dates applicable for payments in 2019 (assessment year 2020) for calendar-year taxpayers

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Jos Goubert
Director

Tax Knowledge Dept.
Brussels

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