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What is the time limit for filing a tax claim?
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
What applies to you ?
The claim period varies according to the type of tax:
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Income tax
The complaint must be made before December 31 of the 2e year following the year of assessment the tax (indicated on the tax notice).
Example :
The deadline ends on 31 December 2028 for the income tax assessed in 2026.
Local taxes
The claim must be made before December 31 of the year following the year in which the tax indicated on the tax notice is collected.
Example :
The deadline ends on 31 December 2027 for the property tax collected in 2026.
Tax on real estate wealth
The complaint must be made before December 31 of the 2e the year following the year in which the tax was assessed, as indicated on the tax notice.
Example :
The deadline ends on 31 December 2028 for the income tax assessed in 2026.
Specific deadlines apply in certain specific cases:
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New tax notice
In the event of sending a new tax notice (tax notice corrected following shipping errors), you can submit a claim.
The claim is possible until December 31 of the year following the year in which you received the new tax notice.
Example :
You receive a new tax notice in 2026, and you have until December 31, 2027 to file a claim.
Wrongly assessed tax
In the event of a wrongly assessed or duplicative tax assessment, you may file a claim.
The claim is possible until December 31 of the year following the year in which you became aware of the existence of the unduly imposed contribution.
Example :
In March 2026, you became aware of a wrongly assessed tax, and you have until December 31, 2027, to file a claim.
Procedure for taking over or rectification
If you are the subject of a rectification procedure, you can submit a complaint until December 31 of thee year following the year in which the proposed correction took place.
Example :
If you are subject to a rectification procedure in 2026, you have until 31 December 2029 to submit a complaint.
Withholding tax and direct debits
In case of withholding tax and direct debit (e.g. for some movable income), you can submit a claim until December 31 of the year following the year in which the deductions were made.
Example :
For a direct debit made in 2026, you have until December 31, 2027 to submit a claim.
Who can help me?
Find who can answer your questions in your region
By phone:
0809,401,401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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- Tax department (treasury, tax department...)
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