Income tax - Can you pay by installments?

Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)

Since the introduction of the withholding tax, the advance relates only to the revenue received directly by users. We'll tell you what you need to know.

Advance payments shall be made directly by the tax authorities from revenue you receive directly.

Examples include:

  • Land income
  • Maintenance payments
  • Life annuities for consideration
  • Incomes of the self-employed

Deposits are taken every month.

You can also opt for a quarterly levy.

Deposits are taken directly on your bank account from one of the following dates:

  • January 15 if you have chosen the direct debit monthly
  • February 15 if you have chosen the direct debit quarterly

Deposits are taken from the bank account that you have communicated to the tax authority.

Please note

You have to keep doing it your tax return every year.

The calculation of deposits depends on your situation:

General case

Deposits are calculated by taxes automatically according to the last situation known by their tax services.


You chose taxation on the three-year average

The advance payment is one twelfth of the average of the last 3 financial years.


Deposits are calculated automatically by the tax authorities, according to the latest situation they are aware of.

If your situation changes, you can ask manage your direct debit on your personal area of the site

Taxes: access your Special Space

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