The rate of increase in corporate tax in the event of insufficient advance payments will reach 9% from the 2025 tax year.
This is a significant increase, since the last rate in application was 6.75%.
In practice, this means that companies which do not pay their annual contribution early are subject to a fine equivalent to 9% of the tax.
Let's take a simple example: your company generates a pre-tax profit of EUR 1,000,000. The normal ISOC rate in Belgium being 25%, the estimated annual tax would be EUR 250,000.
If the company waits for the fiscal year closing before paying this amount, the amount will be increased by a “fine” of EUR 22,500.
Fortunately, it is possible to neutralize this increase by making advance payments. The earlier you pay, the more you benefit from a high bonus rate: 12% in the 1st quarter, 10% in the second, 8% in the third and only 6% in the last quarter.
Our advice is therefore, whenever possible, to favor the first deadline.
The bonus rate being higher than that of the increase (12% vs 9%), it is possible to completely neutralize the increase by paying in the first quarter an amount corresponding to 75% of the annual tax.
Companies that find themselves with an increase at the end of the financial year have every interest in carrying out a Tax Shelter to reduce the amount of this fine.