Personal income taxes – Calculation of the tax surcharge due to late tax filing


Based on the Belgian Income Tax Code 1992, when a taxpayer does not file a tax return or files an incomplete or incorrect tax return, a tax surcharge is applied ‘on the tax in relation to the non-declared income’. The tax surcharge can also be applied in case of late filing. The amount of the tax surcharge can range from 10% to 200%.

As from tax year 2013 (income year 2012), any tax surcharge is calculated before imputation of the withholding taxes, foreign tax credits or advance tax payments. Consequently, a tax surcharge can be applied regardless the amount of withholding tax withheld or advance payments made. In practice this has a significant impact and the tax authorities are effectively applying the tax surcharge as from income year 2012.

In addition to the above-mentioned tax surcharge, an administrative fine ranging from EUR 50 to EUR 1,250 can be imposed for each infringement (e.g. incorrect or late tax filing) of the provisions of the Belgian Income Tax Code 1992 and its executive decisions (e.g. royal decrees).