
We remind you that if you have chosen to split your 2024 income tax payment into two instalments, the deadline for paying the second instalment of your 2024 income tax (the remaining 40% of the tax liability) is 5 November 2025.
Taxpayers who have chosen to split their income tax payment into two instalments and have also set up a direct debit for the second instalment with the collaborating entity where they made the first instalment payment will not need to fill in any form (in this case, form 102), as the delivery of the payment document, form 100, to the aforementioned collaborating entity, with the direct debit details duly completed, will serve as a debit order for the second instalment.
Taxpayers who, having opted to pay in instalments, have not set up direct debit for the second instalment at a collaborating entity, must pay this instalment directly by 5 November 2025 inclusive, by submitting form 102, duly completed.
For further information, please consult our tax advisory service.
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