Belgian investor tax calendar

The dates that shape a Belgian investor's year, for 2026 and 2027. The TOB deadlines are computed by the same engine as the rest of the site: the last working day of the second following month, weekends and Belgian public holidays walked back over.

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2026 deadlines

  1. TOB payment — 11/2025 transactions

    Deadline passed
    30 January 2026Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 11/2025 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  2. TOB payment — 12/2025 transactions

    Deadline passed
    27 February 2026Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 12/2025 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  3. TOB payment — 01/2026 transactions

    Deadline passed
    31 March 2026Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 01/2026 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  4. TOB payment — 02/2026 transactions

    Deadline passed
    30 April 2026Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 02/2026 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  5. TOB payment — 03/2026 transactions

    Deadline passed
    29 May 2026Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 03/2026 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  6. TOB payment — 04/2026 transactions

    Deadline passed
    30 June 2026Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 04/2026 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  7. Personal income tax return — paper

    Deadline passedDate to be confirmed
    30 June 2026Date based on previous years' practice · To be confirmed

    The usual filing date for the paper return covering 2025 income.

    This date follows recent years' practice; FPS Finance announces the exact one each year. We have not yet checked it against a primary source for this year.

    Why this date

    This is the return that carries taxable capital gains, the annual exemption, accounts held abroad, and the reclaimable band of dividend withholding tax.

    Read the filing guides
  8. Tax-on-web return

    Deadline passedDate to be confirmed
    15 July 2026Date based on previous years' practice · To be confirmed

    The usual filing date for the online return covering 2025 income.

    This date follows recent years' practice; FPS Finance announces the exact one each year. We have not yet checked it against a primary source for this year.

    Why this date

    The electronic route generally gets a few weeks longer than the paper one. It carries the same boxes, pre-filled with whatever the administration already knows.

    Read the filing guides
  9. TOB payment — 05/2026 transactions

    Deadline passed
    31 July 2026Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 05/2026 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  10. TOB payment — 06/2026 transactions

    Deadline passed
    31 August 2026Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 06/2026 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  11. TOB payment — 07/2026 transactions

    Next deadline
    30 September 2026Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 07/2026 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  12. TOB payment — 08/2026 transactions

    30 October 2026Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 08/2026 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  13. TOB payment — 09/2026 transactions

    30 November 2026Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 09/2026 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  14. TOB payment — 10/2026 transactions

    31 December 2026Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 10/2026 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  15. End of the 2026 tax year

    31 December 2026Date derived from the applicable rule · Confirmed

    Last day a realized gain counts towards the 2026 annual exemption.

    Why this date

    The €10,000 exemption is per taxpayer per calendar year and is claimed through that year's return. A disposal on 1 January therefore draws on a different allowance than one on 31 December.

    Simulate a capital gain
  16. W-8BEN form expires

    Date to be confirmed
    31 December 2026Date based on previous years' practice · To be confirmed

    A W-8BEN signed in 2023 stops having effect on this date.

    This date follows recent years' practice; FPS Finance announces the exact one each year. We have not yet checked it against a primary source for this year.

    Why this date

    The form stays valid until 31 December of the third year following signature. After that, US withholding on dividends returns to the full rate until a new form reaches the broker.

    Read the dividend guides

2027 deadlines

  1. TOB payment — 11/2026 transactions

    29 January 2027Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 11/2026 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  2. TOB payment — 12/2026 transactions

    26 February 2027Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 12/2026 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  3. TOB payment — 01/2027 transactions

    31 March 2027Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 01/2027 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  4. TOB payment — 02/2027 transactions

    30 April 2027Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 02/2027 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  5. TOB payment — 03/2027 transactions

    31 May 2027Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 03/2027 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  6. TOB payment — 04/2027 transactions

    30 June 2027Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 04/2027 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  7. Personal income tax return — paper

    Date to be confirmed
    30 June 2027Date based on previous years' practice · To be confirmed

    The usual filing date for the paper return covering 2026 income.

    This date follows recent years' practice; FPS Finance announces the exact one each year. We have not yet checked it against a primary source for this year.

    Why this date

    This is the return that carries taxable capital gains, the annual exemption, accounts held abroad, and the reclaimable band of dividend withholding tax.

    Read the filing guides
  8. Tax-on-web return

    Date to be confirmed
    15 July 2027Date based on previous years' practice · To be confirmed

    The usual filing date for the online return covering 2026 income.

    This date follows recent years' practice; FPS Finance announces the exact one each year. We have not yet checked it against a primary source for this year.

    Why this date

    The electronic route generally gets a few weeks longer than the paper one. It carries the same boxes, pre-filled with whatever the administration already knows.

    Read the filing guides
  9. TOB payment — 05/2027 transactions

    30 July 2027Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 05/2027 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  10. TOB payment — 06/2027 transactions

    31 August 2027Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 06/2027 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  11. TOB payment — 07/2027 transactions

    30 September 2027Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 07/2027 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  12. TOB payment — 08/2027 transactions

    29 October 2027Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 08/2027 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  13. TOB payment — 09/2027 transactions

    30 November 2027Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 09/2027 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  14. TOB payment — 10/2027 transactions

    31 December 2027Date derived from the applicable rule · Confirmed

    Last day to file the TOB return for 10/2027 transactions and pay the amount.

    Why this date

    Applies to investors whose broker does not withhold the tax at source (IBKR, Trade Republic, Revolut). Filing goes through MyMinfin → My return → Miscellaneous taxes → DivTax, one return per month. Filing late costs €50 per started week, capped at €2,600, plus 7% interest a year.

    Work out the TOB on an order
  15. End of the 2027 tax year

    31 December 2027Date derived from the applicable rule · Confirmed

    Last day a realized gain counts towards the 2027 annual exemption.

    Why this date

    The €10,000 exemption is per taxpayer per calendar year and is claimed through that year's return. A disposal on 1 January therefore draws on a different allowance than one on 31 December.

    Simulate a capital gain
  16. W-8BEN form expires

    Date to be confirmed
    31 December 2027Date based on previous years' practice · To be confirmed

    A W-8BEN signed in 2024 stops having effect on this date.

    This date follows recent years' practice; FPS Finance announces the exact one each year. We have not yet checked it against a primary source for this year.

    Why this date

    The form stays valid until 31 December of the third year following signature. After that, US withholding on dividends returns to the full rate until a new form reaches the broker.

    Read the dividend guides

Get an email reminder

We write to you before each TOB payment deadline. A confirmation link goes out first: nothing is sent until you have followed it.