Advance payments by self-employed persons and companies: why and how?
3min
Advance payments allow self-employed persons and companies to avoid a potential tax increase, set at 6.75% for 2025 (tax year 2026). This article explains how the mechanism works and what you need to do to take advantage of it.
Why make advance payments?
By paying your taxes without waiting to receive your tax assessment notice, you avoid a surcharge. This is the principle of advance tax payments, which applies to self-employed individuals and companies.
Advance payment or penalty?
In essence, an advance payment is a prepayment of your taxes: you pay them in advance in the year you earn the income, rather than during the following year when the tax assessment notice is sent by the FPS Finances. The surcharge can be considered a penalty that the FPS Finance calculates and applies based on the tax normally due if no advance payments have been made or if they are insufficient.
4 payment periods
Advance payments let you offset all or part of the tax surcharge. They can be made over 4 periods of the year. You can choose to make a single payment or, depending on your available liquidity, spread your payments over these four periods. And most importantly: the sooner you make your advance payment(s), the more beneficial it will be for you, as explained below.
A tax increase rate of 6.75% for self-employed persons and companies in 2025
The tax increase is calculated on the basis of a rate that may change each year. The rate and method of calculation are specific to self-employed persons and companies. For your 2025 income (2026 tax year), the same rate applies to self-employed persons and companies: 6.75%.
Tax increase and advance payments: for everyone?
In 2025, the principle of the tax increase applies to most self-employed persons and companies, with some exceptions:
For self-employed start-ups
Self-employed persons who started their business for the first time as their main activity in 2023, 2024 and 2025 are not exempt from the tax increase. However, by making advance payments, they can still benefit from a tax credit, i.e. a reduction on the amount of tax normally due (more on this below).
For small start-up companies
Companies considered small (based on their turnover, balance sheet and number of employees) are not liable for a tax increase during their first 3 years of existence. However, unlike start-up self-employed persons, they do not qualify for a tax credit when making advance payments.
How to calculate the amount of advance payments in 2025?
The amount of your advance payments is based on the potential tax increase you may incur, which is calculated on the amount of taxes due on your current year’s income. You will therefore first have to estimate the amount of your income and then determine what you will have to pay in advance to offset the tax increase.
This calculation differs for self-employed persons or companies. To make your life easier, here is a simulator to calculate the amount of your advance payments in both cases.
Calculation for self-employed persons
The tax increase is calculated as follows:
106% of tax liabilities on professional income* x 6.75% (2025 rate). In practice, the FPS will deduct 90% of this amount from the surcharge due.
*taking into account any withholding tax already paid
Advance payments will reduce or offset this tax increase.
The advantage of advance payment is calculated based on a percentage of the amount paid, which varies depending on the payment period.
| Deadline and payment period | Benefit on the amount paid |
| Before 10 April 2025 (1st period) | 9% |
| Before 10 July 2025 (2nd period) | 7,50% |
| Before 10 October 2025 (3rd period) | 6% |
| Before 22 December 2025 (4th period) | 4,50% |
The earlier you make the payment, the greater the benefit. If you do this during the first period, for example, you will only need to pay 75% of the tax amount to completely offset the increase.
You can spread your advance payments over these four periods, which can be helpful if you lack the liquidity to make a large payment in the first period.
However, if you make your payment for the first time in the third or fourth period, you will have to choose a higher amount than the estimated tax to completely offset the increase (the excess tax will of course be refunded to you in this case).
Calculation for companies
This is how the tax increase for companies is calculated:
100% of the income tax liability for 2025* x 6.75% (2025 rate)
*taking into account any withholding tax already paid
Companies with a fiscal year closure on 31 December must comply with the same deadlines as self-employed persons (see table above).
Does the company’s financial year end on a date other than 31 December? Advance payments must be made as follows:
| Deadline and payment period | Benefit on the amount paid |
| Before the 10th day of the 4th month of the fiscal year (1st period) | 9% |
| Before the 10th day of the 7th month of the fiscal year (2nd period) | 7,50% |
| Before the 10th day of the 10th month of the fiscal year (3rd period) | 6% |
| Before the 20th day of the 12th month of the fiscal year (4th period) | 4,50% |
If you make your advance payment during the first period, you will have to pay less to fully offset the increase (75% of the tax amount).
You can spread your advance payments over these 4 periods, for example, if you lack the liquidity to make a large payment in the first period.
However, if you make your first advance payment in the third or fourth period, you will have to choose a higher amount than the estimated tax to completely offset the increase (the excess tax paid will be refunded to you in this case).
Possible credit in personal income tax
A credit is a reduction that can be granted to all natural persons who, after deduction of the withholding tax already paid, still have to pay tax on their income.
Companies never benefit from this reduction.
The credit applies to various individuals, including self-employed persons. Self-employed start-ups are not subject to the tax increase, but they can still benefit from this reduction if they make advance payments.
A solution for making your advance payments in just a few clicks
You want to make the most of the tax breaks of advance payments, but you face certain challenges:
- You lack the liquidity to make a large payment at the beginning of the year.
- You are concerned about missing the mandatory payment deadlines.
- You have little time available for the administrative management of your advance payments.
Good news: with the Bonifisc loan, your advance payments can be paid in just a few clicks at a favourable rate. This means:
- You benefit from the maximum tax break.
- You can spread your payments over the year.
- You deduct interest from your loan as business expenses.
- You don't need to do anything: we make the payment directly to the tax administration. There's no risk of forgetting to make a payment on time!
In addition, your loan is automatically renewed every year and can be easily adjusted if necessary.
More information
In just a few clicks, you can run a simulation of your tax break.
Find out more about Bonifisc, the loan for advance tax payments.