#Tax & Legal
#Business & International Tax
#Corporate Income Tax
Advance payments of corporate income tax in 2026
Companies are expected to make advance payments during the year towards the corporate income tax ultimately due. If a company makes no or insufficient advance payments, the tax authorities will apply a tax increase. It is therefore crucial to closely monitor the deadlines.
What is the cost of insufficient advance payments?
If a company has not made sufficient advance payments, a tax increase will be applied. For assessment year 2027, this increase amounts to 6.75% (for assessment year 2026, this was also 6.75%).
Example: suppose a company’s taxable profit for the 2026 financial year is estimated at 100,000 euros. With a corporate income tax rate of 25%, this results in a tax amount of 25,000 euros. If the company makes no advance payments, an increase of 1,687.50 euros will be applied (25,000 euros x 6.75%).
Newly established small companies benefit from an exemption from advance payments during the first three financial years. As a result, they also avoid the tax increase.
When to make advance payments in 2026?
Advance payments reduce the tax increase depending on when they are made. Although a company can wait until 21 December, the tax reduction decreases the later the payment is made during the year. If the financial year coincides with the calendar year 2026, the following deadlines apply:
|
Advance payment |
Deadline |
Tax reduction |
|---|---|---|
|
Advance payment 1 |
No later than 10 April 2026 |
9% |
|
Advance payment 2 |
No later than 10 July 2026 |
7,5% |
|
Advance payment 3 |
Uiterlijk 12 October 2026 |
6% |
|
Advance payment 4 |
Uiterlijk 21 December 2026 |
4,5% |
How much to pay each time?
From a tax perspective, it is most advantageous to pay 75% of the estimated tax before 10 April 2026. In the example above, this amounts to a payment of 18,750 euros (25,000 euros x 75%). This payment entitles the company to a tax reduction of 1,687.50 euros (18,750 euros x 9%) and thus fully eliminates the tax increase.
Waiting until the last quarter means that 150% of the estimated tax must be paid to avoid the increase.
|
Advance payment |
Deadline |
One-time advance payment |
|---|---|---|
|
Advance payment 1 |
No later than 10 April 2026 |
75% x the estimated tax |
|
Advance payment 2 |
No later than 10 July 2026 |
90% x the estimated tax |
|
Advance payment 3 |
Uiterlijk 12 October 2026 |
112,50% x the estimated tax |
|
Advance payment 4 |
Uiterlijk 21 December 2026 |
150% x the estimated tax |
As an alternative, the company may opt for staggered payments. However, there is no point in paying more in advance than necessary. Bonuses on overpaid amounts are only granted to individuals under personal income tax and not to companies subject to corporate income tax and non-resident tax.
Do you have questions about your advance payments? Our experts are ready to support you in optimizing your advance payments.
