The second quarter payment for your advance payments must be made no later than 10 July 2026. Since a few working days can pass between ordering the payment and its execution, it is best not to wait until the last day to make the payment.
If you do not make advance payments, you run the risk of having to pay a tax increase.
Starting self-employed persons, however, can even receive a tax reduction (bonus) when they make advance payments.
Read more:'Remember your advance payments for the first quarter'
Abolition of the increase for self-employed natural persons
A bill to reform personal income tax provides that self-employed persons from income year 2026 will no longer be required to make advance payments (and thus no longer risk a tax increase), but can still receive a bonus. For company managers, the obligation remains, with an additional (fifth) period for the advance payments.
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