Declaration of flat-rate taxpayers - What are the final submission deadlines?

For taxpayers who are part of the lump-sum system, the submission dates for personal income tax differ from those for other taxpayers.

This AI-generated translation may contain errors and should not be considerd legal advice. For accurate info, refer to the Dutch or French version or consult your Securex Legal Advisor.

Taxpayers who are part of the lump-sum system are not taxed on their actual income. Instead, they are taxed based on a fixed amount determined for each sector.

Note: this scheme will be discontinued for retailers starting in 2028

Keep the following dates in mind

The deadline for submitting the declaration for personal income tax for lump-sum taxpayers is 15 January 2026 for both the paper version and the declaration via Tax-on-web.

There is no additional deadline for the mandataries of farmers (ordinary and special crops). They also have until 15 January 2026 to submit their declaration (on paper or electronically via Tax-on-web).