BelgiHome
Practical tax guide

Belgian taxes 2026

Calendar of deadlines, main deductions and links to official tools. Updated for the 2026 declaration (2025 income).

File your declaration online

Tax-on-Web (MyMinFin) — login via itsme or eID. Automatically pre-filled with employer and bank data.

Open Tax-on-Web

Calendar 2026

Important dates not to miss. A late declaration automatically triggers a surcharge.

Upcoming deadlines
  • Paper declaration — deadline

    If you file on paper (yellow form received by mail), this is the deadline.

    30 June 2026
  • Advance payment Q2 (self-employed)

    Second advance payment. Reduced bonus.

    10 July 2026
  • Tax-on-Web declaration — deadline

    Usual deadline for the online declaration via Tax-on-Web (may be extended to mid-October some years).

    15 July 2026
DateDeadlineConcerns
1 January 2026
2025 withholding tax due
If you received more than 10 % withholding on foreign dividends not retained at source, you must declare them.
tous
15 April 2026
Advance payment Q1 (self-employed)
First advance payment to avoid the surcharge. Maximum bonus at this date.
independant
30 June 2026
Paper declaration — deadline
If you file on paper (yellow form received by mail), this is the deadline.
tous
10 July 2026
Advance payment Q2 (self-employed)
Second advance payment. Reduced bonus.
independant
15 July 2026
Tax-on-Web declaration — deadline
Usual deadline for the online declaration via Tax-on-Web (may be extended to mid-October some years).
tous
10 October 2026
Advance payment Q3 (self-employed)
Third advance payment.
independant
31 October 2026
Tax-on-Web declaration (proxy) — deadline
If your accountant files for you, the deadline is generally October / mid-November depending on the year.
tous
20 December 2026
Advance payment Q4 (self-employed)
Fourth and last advance payment. Minimum bonus.
independant

Main tax deductions and reductions

The tax benefits most used by Belgian households. Keep your certificates — the administration can request them up to 7 years later.

Family

Childcare costs for children under 14
Tax reduction for childcare costs (daycare, childminder, recognized homework support, approved camps).
Benefit: €16.40 / day of care / child in 2025 (2026 declaration)

Conditions

  • Child under 14 (21 if recognized disability)
  • Care provided by a recognized institution (ONE, Kind & Gezin, school)
  • Mandatory fiscal certificate from the organization

Supporting document: Fiscal certificate from the daycare / childminder

Alimony paid
80 % of alimony paid to an ex-spouse or a child no longer part of the household is deductible.
Benefit: 80 % of the amount paid is deductible

Conditions

  • Beneficiary is not part of your household
  • Regular payment (proof via bank transfers)
  • Covers only essentials (food, housing, care)

Supporting document: Bank statements + court decision or agreement

Housing

Mortgage loan interest
Depending on the region and loan date, tax benefits exist. The rules have changed considerably since 2015 (regionalization).
Benefit: Variable — see regional details

Conditions

  • Loan for the main residence (generally)
  • Significant differences depending on signing date and region
  • Regional housing bonus gradually phased out in BXL/WAL/FLA

Supporting document: Annual bank certificate

Energy & renovation

Insulation and energy renovation works
No more direct federal tax reduction since 2014, but stacking with regional grants is possible (Renolution, Mijn VerbouwPremie, Primes Habitation).
Benefit: Regional grants up to €30,000 — see Subsidies page on BelgiHome

Conditions

  • Home in your work region
  • Registered company and compliant invoice

Supporting document: Detailed invoice + contractor attestation

Savings & retirement

Pension savings (3rd pillar)
Tax reduction for the 3rd pension pillar. Two regimes: 30 % on €1,020 max or 25 % on €1,310 max — the 30 % option is usually more advantageous.
Benefit: 30 % on €1,020 → max €306 tax reduction per year

Conditions

  • Subscribed via a registered Belgian bank or insurance company
  • Payments before 31 December
  • Retirement plan (release at 60 minimum)

Supporting document: Annual certificate from your bank/insurer

Long-term savings (life insurance)
Tax reduction for individual life insurance premiums. Progressive ceiling depending on income.
Benefit: 30 % on ~€2,350 max (depending on income)

Conditions

  • Individual contract (not via employer)
  • Minimum duration 10 years
  • Beneficiary = yourself or spouse (not free third party)

Supporting document: Insurer's certificate

Donations

Donations to NGOs and approved organizations
45 % tax reduction for cash donations to approved Belgian organizations (Red Cross, MSF, universities, museums, NGOs…).
Benefit: 45 % of the donation, from €40 / year / organization

Conditions

  • Donation of at least €40 per organization per year
  • Approved organization (FPS Finance list)
  • Donation in cash (not in kind)

Supporting document: Fiscal certificate sent by the organization in March

Home help

Service vouchers (housekeeping)
Tax reduction for the purchase of service vouchers (regional limits). Varies BXL / WAL / FLA.
Benefit: 30 % in Flanders, 20 % in Wallonia, 15 % in Brussels (on ~€1,720 max / year)

Conditions

  • Annual ceiling depending on the region
  • Non-refundable reduction (no check if no tax to pay)

Supporting document: Annual certificate Sodexo / Pluxee

Health & disability

Disabled dependant
Increase of the tax-free portion of income for each disabled dependant (parent, child, spouse).
Benefit: Tax-free quota doubled for the person concerned

Conditions

  • Official recognition of disability (at least 66 % incapacity)
  • Fiscal dependant (income below the threshold)

Supporting document: FPS Social Security certificate

For complex cases

This page covers common situations (employee, freelancer, standard household). For expats with foreign income, freelancers operating through a company, executives or wealth structures, consult an accountant or tax advisor — the cost (~ €200-500 for a declaration) is usually offset by detected optimisations.
Sources officielles

Données pour la déclaration exercice 2026 (revenus 2025). Les plafonds de déduction sont indexés annuellement par AR. Pour les cas particuliers (expat, dirigeant d'entreprise, revenus étrangers), consultez un expert-comptable ou le SPF Finances.

Dernière vérification : mai 2026