Date source: 2026-08-11

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Income Tax: Quarterly Advance Payment Published on August 12, 2026 - Entreprendre Service Public / Direction of Legal and Administrative Information (Prime Minister)

If you have opted for quarterly income tax payments, the next payment deadline is approaching.

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Businesses subject to income tax and choosing to make quarterly advance payments will be debited no later than August 17, 2026 (as August 15, 2026 is a Saturday, the deadline is moved to the next business day).

The next deadline will be November 15, 2026.

The option for quarterly payments applies to both businesses generating industrial and commercial profits (BIC) and those generating non-commercial profits (BNC).

It is possible to defer the payment to the next deadline. The deferred payment will then be double the usual amount. This deferral can be requested only once a year.

Legal Texts and References

• General Tax Code - Article 1663 C

• General Tax Code - Article 199-0

See Also

• What is the income tax bracket? Service Public

• Industrial and Commercial Profits (BIC): Real Tax Regime

• Non-Commercial Profits (BNC): Real Tax Regime

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Source: Service-Public professionals