Tax prepayments : surcharge increased to 9% !

The surcharge due in the event of insufficient or no tax prepayments has been increased from 6.75% to 9% for financial years beginning on or after January 1, 2024.

As a reminder, companies have the option of making prepayments during the taxable period to avoid an increase in the tax due.

Early prepayments entitle the company to a bonus that reduces the automatic increase.

For companies closing on December 31, the deadlines and bonus rates are as follows:
– April 10 : 12%
– July 10 : 10%
– October 10 : 8%
– December 20 : 6%

To avoid the tax surcharge, it is essential to make sufficient prepayments in good time.