Advance payments (AV) are not compulsory, but if your company fails to make them, a tax surcharge will be applied. For tax year 2026 (corresponding to accounting year 2025), this surcharge amounts to 6.75% of the tax due, compared with 9% the previous year.
You can avoid this surcharge by making VA payments. The earlier you pay, the less you will have to pay. The table below shows the percentages of estimated tax to be paid in a single instalment or in instalments to avoid the surcharge and regularize your situation:
📅 Payment dates and applicable rates
- April 10, 2025 (VA1): 75% of estimated tax to avoid surcharge, 100% to settle tax.
- July 10, 2025 (VA2): 90% to avoid the surcharge, 100% to pay the tax.
- October 10, 2025 (VA3): 112.50% to avoid the surcharge, 100.71% to pay the tax.
- December 22, 2025 (VA4): 150% to avoid the surcharge, 102.15% to settle the tax.
- Divided into 4 payments: 4 x 25%.
⚠️ Please note:
- If your company makes no VA in the first two quarters, it will have to pay more than the estimated tax at VA3 or VA4 to avoid the penalty. The excess will only be recovered at the time of the tax statement.
- If your company is in its first three years of business, it is exempt from the surcharge.