Belgium tax calendar 2026: return and payment dates
In Belgium the tax year runs from 1 January to 31 December. As of 25 October 2026 the current tax year ends on 31 December 2026; the next tax return is expected by 30 June 2027 (tax year 2026; provisional, not yet confirmed by the tax authority), and the tax payment is due after the tax assessment, not on a fixed day.
For a private investor who is tax resident in Belgium and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 25 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 67 days).
- 30 June 2027Tax return expected — for tax year 2026 (in 248 days). Provisional: the tax authority has not confirmed this date yet.
- No fixed dayTax payment due — for tax year 2026: due after the tax assessment (see the details below).
Return deadline, in full
End of June of the following year for paper returns; electronic Tax-on-web filing usually has an extended deadline around mid-July (Deloitte Belgium Highlights 2026). Exact dates for income 2026 (assessment year 2027) are set annually by the FPS Finance and were not verified on the official site.Payment deadline, in full
Payable after the assessment notice (aanslagbiljet/avertissement-extrait de role) is issued; the payment term was not verified on the official site in this check.
Where to file and pay
Returns and payments go through the tax authority. Its own website: FPS Finance (MyMinfin) — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Belgium runs from 1 January to 31 December. The current one ends on 31 December 2026.
The expected tax return date for Belgium is 30 June 2027 (tax year 2026). It is provisional: the tax authority has not confirmed it yet. A date that falls on a weekend or a public holiday may move to the next working day; check it with the tax authority of Belgium.
Tax payment in Belgium falls due after the tax assessment, not on a fixed day; the rule is quoted in full on this page. Returns and payments go through the tax authority: FPS Finance (MyMinfin), www.minfin.fgov.be. Allocaria files and pays nothing for you.
Who must file
A Belgian bank/broker withholds the 10% (final) from 1 June 2026 unless the client opts out; then nothing needs to be declared unless the investor wants to claim the annual exemption, a higher historical cost or losses. With a FOREIGN broker no Belgian withholding applies, so realised gains on financial assets must be reported in the annual personal income tax return (explanatory memorandum, DOC 56 1244/001); gains below the annual exemption create no tax but the exemption is claimed via the return. Foreign dividends and interest must also be declared, and foreign accounts must be reported every year in the return.
Forms the tax authority names
- Personal income tax return (aangifte personenbelasting / declaration a l'impot des personnes physiques) via Tax-on-web/MyMinfin
- Declaration of foreign accounts in the annual tax return + one-time report to the National Bank of Belgium Central Point of Contact (CAP/PCC)
- Stock exchange tax (TOB) declaration and payment, if the foreign broker does not pay it
- Annual tax on securities accounts declaration, if average value > EUR 1 million
Sources
Confidence in these sources: medium (secondary sources). Each line is a public page; open it to check the wording yourself.
- Belgian Chamber - DOC 56 1244/008: text adopted in second reading (identical to the text adopted in plenary, DOC 56 1244/010)
Official source · read 14 October 2026
- Belgian Chamber - DOC 56 1244/010: text adopted by the plenary and submitted for royal assent
Official source · read 14 October 2026
- Belgian Chamber - DOC 56 1244/001: bill and explanatory memorandum (EUR 10,000 indexed exemption, foreign intermediaries -> tax return)
Official source · read 14 October 2026
- Deloitte - Belgium Highlights 2026 (updated April 2026): capital gains tax enacted April 2026, filing deadlines, TOB range, securities account tax, foreign tax relief
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries - Belgium, Individual: Significant developments (last reviewed 10 September 2026)
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries - Belgium, Individual: Other taxes (stock exchange tax, securities account tax)
Professional-services guide · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Belgium: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Belgium. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.