Tax deadlines

Until 31 Dec 2025

Taxes: view year-end deadlines

Publié le 01 décembre 2025 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

The tax schedule for the end of 2025 has been updated on the tax website. If you are an individual, Public Service reminds you of the 3 deadlines to remember by the end of december.

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December 15, 2025

  • Housing tax on second homes
    The payment deadline is December 15 if you do not use a dematerialized payment method.
  • Vacant Housing Tax and Vacant Housing Tax
    The payment deadline is December 15 if you do not use a dematerialized payment method.
  • Monthly levy
    If you have chosen monthly payment for your local taxes (housing tax on your second home, property tax, real estate wealth tax...), you continue to be charged in case of an increase in your tax in 2025. You can consult the updated schedule on your review.
  • Monthly withholding of the income tax deposit
    12e withholding tax for the year as part of the withholding tax for those who receive non-wage income (self-employed workers, farmers, craftsmen…). The same applies to recipients of maintenance or life annuities.

December 20, 2025

  • Vacant Housing Tax and Vacant Housing Tax (payment by internet, smartphone or tablet)
    You have until 20 December midnight to pay these taxes in case of online payment. The direct debit will be made on your account from December 29.
  • Housing tax on second homes (payment by internet, smartphone or tablet)
    You have until December 20 at midnight to pay your residential tax on second homes. The direct debit will be made on your account from December 29.

Please note

When registering your payment order, you are informed of the date on which the direct debit will be made to your bank account.

December 29, 2025

  • Income tax and social security contributions
    In September, if the amount outstanding from your income tax was more than €300, the amount due had to be debited in 4 installments spread from September 25 to December 29. The 4e sampling takes place on 29 December.

FYI  

The 2025 budget law created a Differential contribution on high incomes (CDHR). This measure introduces a minimum tax of 20 per cent for households with the highest incomes. Where the average tax rate of the households concerned is below that threshold, that differential contribution shall be applied to reach that level of taxation.

If you are liable to the CDHR, between 1er and 15 December 2025 you must pay a deposit of 95% of the estimated contribution amount.

Find all the information about this new contribution on the dedicated file from Public Service.

Reminder

For any request concerning your taxes (except the calculation of the property tax), you can contact 0809 401 401 (free service + cost of the call) from Monday to Friday from 8:30 am to 7 pm.

Additional topics

Agenda

See all due dates