Income tax return deadline in Belgium: dates for the self-employed
The income tax return deadline in Belgium for 2026 (income of 2025) depends on how you file: according to the federal tax administration (FOD Financiën / SPF Finances), it is 30 June on paper, 19 July through Tax-on-web and 31 October online if you declare self-employed income. An accountant has no date of their own.
When is the income tax return due?
For tax year 2026 the FOD Financiën sets three dates: 30 June 2026 on paper, 19 July 2026 on MyMinfin (Tax-on-web) and 31 October 2026 on MyMinfin if your return contains specific income (specifieke inkomsten / revenus spécifiques), which includes self-employed income. The FOD’s page Belastingaangifte 2026 (Tax return 2026) lists them together, and what counts as specific income is on the page Aangifte met specifieke inkomsten (Return with specific income).
Tax year 2026 (income of 2025), read on 12 October 2026:
| How you file | What the return contains | Deadline |
|---|---|---|
| On paper | any return | 30 June 2026 (received) |
| Through MyMinfin (Tax-on-web) | no specific income | 19 July 2026 |
| Through MyMinfin (Tax-on-web) | specific income | 31 October 2026 (online only) |
According to the FOD, taxpayers with a flat-rate return and farmers, on paper or online, have until 15 January 2027. The date of 19 July replaced 15 July: the FOD extended the online deadline in a notice of 13 July after technical problems with Tax-on-web.
The filing dates are one of the dates of the year. The VAT return has a calendar of its own, which you will find in the VAT calendar.
The 2026 dates moved during the season: the online deadline went from 15 to 19 July. Other pages, among them an older FOD news item and the Wikifin page, still give 16 October for specific income, a date the FOD’s current pages no longer carry.
Which deadline applies to you as a self-employed person?
A self-employed person has until 31 October 2026 if they file online, because the FOD counts self-employed income, profits and professional income (winsten en baten), as specific income. On paper the date stays 30 June.
According to the FOD, these are specific income:
- profits and/or professional income;
- pay of company directors;
- pay of helping spouses (legally cohabiting partners);
- professional income from abroad.
Anyone who declares a property abroad, a loan abroad or a legal construction for the first time this year also falls under the later date.
The later date is granted automatically. MyMinfin may still show 30 June or 15 July, but in the last step before sending you tick the relevant box and add attachments if needed. The FOD writes that you do not have to ask for a postponement.
Do you get more time if your accountant files the return?
No: the FOD applies the same deadlines to citizens and to authorised representatives (mandatarissen), the accountants who file for them, so there is no separate date for an accountant. That is on the FOD’s page Indieningstermijnen aangiften (Filing deadlines for returns).
According to the FOD, your accountant files through a mandate that they create in the FOD’s secure application and that you sign. You can end the mandate at any time. According to the FOD, Tax-on-web opened for authorised representatives on 28 April 2026.
The later date, 31 October 2026, follows from what the return contains, as above, and applies just as much to a citizen filing alone as to an accountant.
What is the deadline for the paper return?
The FOD must receive the paper return by 30 June 2026 at the latest, and there is no later date on paper, not even with specific income. Received means that posting it on 30 June is too late.
Wikifin advises sending your return at least three working days before the deadline. That is advice, not a rule. Anyone who files online gets more time, as the dates above show.
What if you are late, and can you ask for a postponement?
A postponement is possible in cases of force majeure or serious reasons; according to the FOD, anyone who files late or not at all risks a fine and/or a tax increase, and the FOD says it takes the circumstances of each case into account. The FOD can also use the aanslag van ambtswege (ex officio assessment) procedure: it then sets the amount of your tax on the basis of its own information, and you have to prove the exact amount of your taxable income. According to Wikifin, the authorities can go back up to three years to check your return, four years for a late or unfiled return.
The FOD’s page names the sanctions and gives no amount, so this article gives none either.
A postponement is possible in cases of force majeure or serious reasons, such as a serious illness or documents lost after a theft or fire. For that you use the online form or contact the FOD, as the page Belastingaangifte 2026 says.
Your request must arrive before the normal deadline, because after that deadline the FOD allows no further postponement, and you must give your reasons, because a request without sufficient grounds is refused. If you get no postponement, the FOD asks you to file the return as soon as possible anyway.
When are the dates for next year known?
Not yet: on 12 October 2026 the FOD has published no dates for tax year 2027, and this article does not predict them. According to the FOD, the 2026 campaign opened on 28 April 2026, and this article gets its new table as soon as the FOD announces the dates of the next year.
Frequently asked questions
When is the income tax return due?
For tax year 2026 (income of 2025) the FOD Financiën sets three dates: 30 June 2026 on paper, 19 July 2026 through MyMinfin (Tax-on-web), and 31 October 2026 through MyMinfin if you declare specific income, such as self-employed income. The dates for the next tax year are not known yet.
Until when can a self-employed person file their return?
A self-employed person can file their return until 31 October 2026, provided they file online through MyMinfin. The FOD Financiën counts self-employed income as specific income and grants that deadline automatically. Anyone filing on paper must have the return received by 30 June 2026 at the latest.
Do you get more time if your accountant files the return?
No, an accountant has no date of their own. The FOD Financiën applies the same deadlines to citizens and to their authorised representatives, so also to the accountant who files for you. The later date, 31 October 2026, depends on what you declare, namely specific income, and not on who files the return.
What is the deadline for the paper return?
The FOD Financiën must receive a paper return by 30 June 2026 at the latest, for tax year 2026. Posting it on that day is therefore not enough. Wikifin advises sending it at least three working days before the date. There is no later deadline for paper, not even with specific income.
What happens if you file your tax return late?
According to the FOD Financiën, anyone who files late or not at all risks a fine and/or a tax increase, and the FOD can set the tax itself on the basis of its own information. A postponement is possible in cases of force majeure or serious reasons, and the request must arrive before the normal deadline.
Knowing which date applies to you is most of the work. After that, filing is a matter of choosing and clicking.
💜💙 Your BravoLisa Team
This article is for general information purposes only and does not constitute professional tax, legal, or accounting advice. Every situation is different — consult a qualified professional (tax adviser, accountant, or lawyer) for advice specific to your circumstances. BravoLisa does not accept liability for decisions made based on this information.
Sources (5)
- FOD Financiën — Belastingaangifte 2026
- FOD Financiën — Aangifte met specifieke inkomsten
- FOD Financiën — Verlenging van de indieningstermijn voor de online aangifte tot en met 19 juli 2026 (personenbelasting)
- FOD Financiën — Indieningstermijnen aangiften
- Wikifin — Tips voor het invullen van je belastingaangifte