# Deadlines inkomstenbelasting

## Deadlines voorafbetalingen

De deadlines van de voorafbetalingen worden hieronder weergegeven op basis van de afsluitdatum van het boekjaar. 

<table data-full-width="false"><thead><tr><th width="179">Voorafbetaling</th><th>31/12 &#x26; EZ</th><th width="133">31/03</th><th>30/06</th><th>30/09</th></tr></thead><tbody><tr><td>VA 1</td><td>10/04</td><td>10/07</td><td>10/10</td><td>10/01</td></tr><tr><td>VA 2</td><td>10/07</td><td>10/10</td><td>10/01</td><td>10/04</td></tr><tr><td>VA 3</td><td>10/10</td><td>10/01</td><td>10/04</td><td>10/07</td></tr><tr><td>VA 4</td><td>20/12</td><td>20/03</td><td>20/06</td><td>20/09</td></tr></tbody></table>

## Deadline aangifte personenbelasting

De belangrijkste  deadlines voor de aangifte personenbelasting zijn:

<table><thead><tr><th width="514">Type</th><th>Deadline</th></tr></thead><tbody><tr><td>Normale (particulliere) aangiftes</td><td>15/07</td></tr><tr><td>Complexe aangiftes (bv. eenmanszaken, bedrijfsleiders, enz.)</td><td>16/10</td></tr></tbody></table>

<details>

<summary>Deadlines per inkomstenjaar</summary>

**Inkomstenjaar 2024 - Aanslagjaar 2025**

| Type aagifte                                | Deadline                                                                                                         |
| ------------------------------------------- | ---------------------------------------------------------------------------------------------------------------- |
| Papieren aangifte                           | 30/06/2025                                                                                                       |
| Elektronische aangifte (algemeen)           | 15/07/2025                                                                                                       |
| Elektronische aangifte (speciale inkomsten) | <ul><li>Oorspronkelijk: 16/10/2025</li><li>Uitstel 1 tot: 31/10/2025</li><li>Uitstel 2 tot: 07/11/2025</li></ul> |
| Aangifte BNI                                | 21/11/2025                                                                                                       |

</details>

## Deadline aangifte vennootschapsbelasting

| Datum afsluiting boekjaar | Deadline |
| ------------------------- | -------- |
| 31/12                     | 30/09    |
| 31/03                     | 31/10    |
| 30/06                     | 31/01    |
| 30/09                     | 30/04    |

## Deadline neerlegging jaarrekening <a href="#annual-report-deadlines" id="annual-report-deadlines"></a>

| Datum afsluiting boekjaar | Deadline |
| ------------------------- | -------- |
| 31/12                     | 31/08    |
| 31/03                     | 31/10    |
| 30/06                     | 31/01    |
| 30/09                     | 30/04    |

***

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