Tax schedule
On this page you will find the filing deadlines for major tax returns and payment deadlines.
Income tax
Payment of instalments
The advance payment is equal to one third of the tax charged to the person liable for the previous year.
15/03 Payment of 1st instalment
15/06 Payment of 2nd instalment
Filing of the declaration
31/05 Deadline for filing the declaration
Right to lease
31/12 Deadline for filing the declaration and payment
Property tax
15/09 Deadline for payment of tax
Licence and patent fees
30/06 Deadline for filing the payment declaration
30/11 Date of payment of balance of assessed contributions
Hard tax on companies
Payment of instalments
The deposit statement must be deposited and paid no later than the 15th of March, June, September and December following the closing dates of the exercises (see table):
| Year-end date | 1st deposit | 2nd instalment | Third instalment | 4th instalment |
|---|---|---|---|---|
| February 20 to May 19 | 15 June N-1 | 15 September N-1 | 15 December N-1 | 15 March N |
| From 20 May to 19 August N | 15 September N-1 | 15 December N-1 | 15 March N | 15 June N |
| August 20 to November 19 N | 15 December N-1 | 15 March N | 15 June N | 15 September N |
| November 20 to February 19 N+1 | 15 March N | 15 June N | 15 September N | 15 December N |
Payment of balance
The statement of balance must be deposited and paid no later than the 15th of the 4th month following the end of the financial year or, if the financial year is ended on 31 December, at the latest. December, 15 May of the following year (see table):
| The financial year shall be ended during the month of | The deadline for payment of the balance |
|---|---|
| January | 15 May |
| February | 15 June |
| March | 15 July |
| April | 15 August |
| May | 15 September |
| June | 15 October |
| July | 15 November |
| Aug. | 15 December |
| September | 15 January |
| October | 15 February |
| November | 15 March |
| December | 15 May |
Deposit balance
The balance sheet must be deposited at the latest by the end of the third month following the end of the financial year or, on the second day following 1 May, on the following day: the following year if the financial year is ended on 31 December.