Tax return for the self-employed: get everything done before 31 October 2026

What is the deadline for a self-employed person?

For 2025 income, a self-employed person has until 31 October 2026 to file their personal income tax return, provided they do so online via MyMinfin. This deadline specific to returns with specific income replaces the July one, which applies to other taxpayers.

The 2026 calendar had three deadlines. 30 June 2026 for any paper return, with or without self-employed professional income. 15 July 2026 for an online return without specific income, a deadline extended to 19 July 2026 following IT disruptions. Finally, 31 October 2026 for online returns that include specific income.

Do not confuse this deadline with those for the October advance tax payments. The return settles the tax on 2025 income; this autumn's advance payments already relate to 2026 income. Both fall in the same month, hence the frequent confusion.

Who is entitled to the October deadline?

The October deadline covers returns that include specific income: profits of a trader or craftsperson, profits of a liberal profession, company director's remuneration, income allocated to an assisting spouse and foreign professional income. An employee with a self-employed side activity is also entitled to it.

The director of an SRL/BV is therefore affected in the same way as a self-employed sole proprietor: their remuneration as a company director is specific income. The same logic applies to an assisting spouse who receives a share of the income of the self-employed person they assist.

One trap concerns taxpayers who received a proposal for a simplified return. If they have specific income, they had to notify the administration, preferably before 15 July 2026, to receive a full return and the October deadline.

The documents to gather before entering your return

A self-employed tax return is prepared from your 2025 accounts and a few certificates. Gathering them before opening MyMinfin, or before calling your accountant, avoids filing an incomplete return in a rush that will then have to be corrected.

The choice between the statutory flat rate and actual expenses is made at that point. It depends on your supporting documents, not on preference: our page on deductible expenses details both systems, and the business expenses entry gives the definitions.

• Your result for 2025: income, expenses and depreciation taken from your accounts.
• The certificate from your social insurance fund for the contributions paid during the year.
• The certificates for your supplementary pension contracts, including the PLCI/VAPZ.
• The statement of your advance tax payments for the year, to be entered in the return.
• For an SRL/BV director, the tax slip for remuneration issued by their company.

What happens if you file late?

After 31 October 2026, the return is late. The administration can then issue an ex officio assessment on the basis of the information it has, and apply a tax surcharge or an administrative fine. The period it has to send you the tax assessment notice is also extended.

Since 29 July 2025, a right to make a mistake applies: a first error made in good faith does not lead to a tax surcharge. It should not be read as a general tolerance of delays. Do not count on it to push back your filing.

If your accountant files the return for you, ask them now for the date by which they need your documents: the deadline shown in MyMinfin is the one that counts. To estimate the tax due from your taxable income, use our page on personal income tax.

Further reading

The pages on this site that explore each of the points covered here in more depth.

• Investment deduction for the self-employedBought a new asset for your business? The deduction is claimed with form 276U attached to the return.
• Home office: which expenses can you deduct?Actual expenses: deducting the business share of your home, and the annex not to forget.
• Personal income tax for the self-employedTax scale, tax-free allowance and calculating the tax on your professional income.
• Deductible expenses for the self-employedStatutory flat rate or actual expenses: the choice to make when filing.
• PLCI/VAPZ simulatorEstimate the tax saving from a PLCI/VAPZ before the end of the year.
• Taking money out of your SRL/BV: the optimal orderFor directors: remuneration, dividends and what is declared for personal income tax.
• Mandatory e-invoicing for the self-employedThe other tax obligation of 2026 not to miss.

Frequently asked questions