Belgium MOF Announces Filing Deadlines for 2026 Corporate Income Tax Returns

May 5, 2026, 5:00 AM UTC

The Belgian Federal Public Service-Finance April 30 announced filing deadlines for 2026 resident and nonresident corporate income tax returns, and tax returns for legal entities. The announcement includes that: 1) Sept. 30, 2026, is the filing deadline for returns with a balance sheet date from Dec. 31, 2025, to Feb. 28, 2026, inclusive; 2) for returns filed by Aug. 28, most refunds will be paid by Dec. 31, and taxpayer payments of tax due will be processed from Oct. 1; and 3) taxpayers that file the return in August aren’t required to pay any earlier than if they file it ...

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