When do you have to pay additional income tax?

Your income tax return (filed in the spring) is used to calculate the final amount of tax due on your previous year's income.

For example, your spring 2024 return is used to calculate the tax owing for 2023.

If the tax calculated from the return corresponds to the withholding tax levied the previous year, your tax is paid. You don't have to take any steps.

If tax calculated from your return is higher than the total of samples taken the year before, you still have to pay additional taxes.

There are several reasons for this discrepancy, including:

• Your revenues have increased and you have not asked change your pick rate
• You hit a advance payment of tax reductions or credits too high

The additional tax payable (balance) is indicated on your tax notice.

The tax top-up is charged to your bank account in one of the following ways:

• Up to €300 : in 1 time in September
• More than €300 : in 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 2023 top-up tax due and the withholding tax due on your 2024 income.

If you have difficulty paying the top-up, you can request a payment deadline.

Video - Withholding tax: Why do I have a balance to pay?

If tax calculated from your return is less than total picks you paid too much income tax last year.

Tax authorities must refund the overpayment.

There are several reasons for this discrepancy, including:

• Your revenues have dropped and you have not asked change your pick rate
• You are entitled to more tax reductions or credits than in the previous year

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

Refund is transferred to your bank account during the summer.

For example, if you paid too much tax for 2023, the overpayment is refunded to you in the summer of 2024.