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When do you have to pay an income tax supplement?

Verified 01 janvier 2022 - Legal and Administrative Information Directorate (Prime Minister)

Income tax is levied at source. The tax return is used to calculate the final amount of tax owing. If it does not match the tax paid, you must either pay a supplement or be reimbursed for overpayments.

Your tax return (made in the spring) allows you to calculate the final amount of tax owing on your previous year's income. For example, your return in the spring of 2022 allows you to calculate the tax due for the year 2021.

If the tax calculated from the return matches the source levies made the previous year, your tax is paid. You have no steps to take.

Video - Source Pick: why do i have a balance to pay?

If the tax calculated from your return is higher than the total levies made the previous year, you still have to pay additional tax.

Example :

In 2021, you paid €150 per month of direct debit, i.e. an annual total of €1,800.

The tax calculated from your return in spring 2022 is €2,100.

You will have to pay a tax supplement €300 (2,100 - 1,800).

There are several reasons for this discrepancy, including:

The tax supplement (balance) to be paid is shown on your tax notice.

The tax supplement is charged to your bank account in one of the following ways:

  • Up to €300 : 1 time in September
  • More than €300 : 4 times from September to December

In addition to the tax supplement, you continue to pay your withholding tax for the current year.

For example, you pay the tax supplement due for 2021 and the withholding tax due for your 2022 income.

If you have difficulty paying the tax supplement, you can request payment deadline.

If the tax calculated from your return is less than the total levies made the previous year, you paid too much income tax. Tax services must refund the overpayment.

Example :

In 2021, you paid €150 per month of direct debit, i.e. an annual total of €1,800.

The tax calculated from your return in spring 2022 is €1,600.

You are entitled to a refund of €200 (1,800 - 1,600).

There are several reasons for this discrepancy, including:

The overpayment to be refunded is shown on your tax notice.

The refund is transferred to your bank account during the summer. For example, if you paid too much tax for 2021, the overpayment is returned to you in the summer of 2022.