When should you pay your taxes?

Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)

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Income tax

Withholding tax

Income tax is levied directly at source.

You report your 2023 income to tax services in spring 2024.

From 1er september 2024, you will be taken according to rate calculated on your 2023 revenues.

Monthly or quarterly direct debits

For some income (support payments, self-employed income, property income, etc.), you must pay your tax by debiting your bank account.

You can choose a monthly or quarterly direct debit.

Monthly Direct Debits

The maturities for the year 2024 are:

Tableau - Monthly Income Tax Deduction Dates

Maturity

Payment or transaction to be made

January 15, 2024

1er monthly levy

February 15, 2024

2e monthly levy

March 15, 2024

3e monthly levy

April 15, 2024

4e monthly levy

May 15, 2024

5e monthly levy

June 17, 2024

6e monthly levy

July 15, 2024

7e monthly levy

August 16, 2024

8e monthly levy

September 16, 2024

9e monthly levy

October 15, 2024

10e monthly levy

November 15, 2024

11e monthly levy

December 16, 2024

12e monthly levy

Quarterly direct debits

The maturities for the year 2024 are:

Tableau - Quarterly income tax collection dates

Maturity

Payment or transaction to be made

February 15, 2024

1er quarterly levy

May 15, 2024

2e quarterly levy

August 16, 2024

3e quarterly levy

November 15, 2024

4e quarterly levy

In the absence of samples

If your income tax is not automatically collected and you do not make a payment online, you must meet the following payment deadlines:

Tableau - Deadlines for income tax

Maturity

Taxpayers concerned

September 16, 2024

Taxpayers who do not use a dematerialized means of payment

September 21, 2024

Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly)

Additional tax payable

Tax services determine the amount of your income tax based on your annual return.

For example, the 2024 return determines the amount of tax owing for your 2023 income.

If the outstanding amount is less than or equal to €300, it shall be drawn down in a single installment on September 26, 2024.

If the outstanding amount is greater than €300, it is paid in 4 installments.

For 2024, these deadlines are:

Tableau - Withdrawals of additional tax payable

Maturity

Payment or transaction to be made

September 26, 2024

1er quarterly levy

October 25, 2024

2e quarterly levy

November 25, 2024

3e quarterly levy

December 27, 2024

4e quarterly levy

Property tax and residential tax on second homes

You're monthly

If you are monthly, the maturities for the year 2024 are:

Tableau - Main tax maturities

Maturity

Payment or transaction to be made

January 15, 2024

1er monthly levy

February 15, 2024

2e monthly levy

March 15, 2024

3e monthly levy

April 15, 2024

4e monthly levy

May 15, 2024

5e monthly levy

June 17, 2024

6e monthly levy

July 15, 2024

7e monthly levy

August 16, 2024

8e monthly levy

September 16, 2024

9e monthly levy

October 15, 2024

10e monthly levy

November 15, 2024

Levy if your tax increased in 2024

December 16, 2024

Levy if your tax increased in 2024

You're not monthly

If you are not monthly, you must respect the payment deadlines.

For the property tax, the deadlines are:

Tableau - Deadlines for property tax

Maturity

Taxpayers concerned

October 15, 2024

Taxpayers who do not use a dematerialized means of payment

October 20, 2024

Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly)

For the residential tax on second homes, the deadlines are:

Tableau - Deadlines for second home tax

Maturity

Taxpayers concerned

December 16, 2024

Taxpayers who do not use a dematerialized means of payment

December 21, 2024

Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly)

Vacant housing tax and vacant housing tax

You must respect the payment deadlines.

Tableau - Deadlines for property tax

Maturity

Taxpayers concerned

December 16, 2024

Taxpayers who do not use a dematerialized means of payment

December 21, 2024

Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly)

IFI (Real estate wealth tax)

The payment deadlines for the year 2024 are:

Tableau - Deadlines for IFI payments

Maturity

Taxpayers concerned

September 16, 2024

Taxpayers who do not use a dematerialized means of payment

September 21, 2024

Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly)

November 15, 2024

Taxpayers who do not use a dematerialized payment method and who received their notification in October

November 20, 2024

Taxpayers who use a dematerialized payment method (online payment via internet, smartphone or tablet, direct debit on time or monthly) and who received their notification during October

For more information on your deadlines and picking list details, see the tax administration calendar.

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