{"restMessages":[],"mustRedirectToHome":false,"data":{"metadata":{"guid":"c6e47940-53f0-4608-b567-ae774014a621","title":"Article 157, CIR 92 (revenus 2026)**","language":"fr","summary":"TITRE II. - IMPOT DES PERSONNES PHYSIQUES CHAPITRE III. - Calcul de l'impôt Section I. - Régime ordinaire de taxation Sous-section V. - Majoration en cas d'absence ou d'insuffisance de versement anticipé","taxonomies":[{"guid":"837dc479-f711-4489-9a37-b56e2b811953","label":{"fr":"CIR 92 - Revenus 2026","nl":"WIB 92 - Inkomsten 2026","de":"EStGB 92 - Einkommen 2026","en":"ITC 92 - Income 2026"}}],"keywords":[{"guid":"8db85837-88a5-4e6b-b297-08eb9fd615d9","label":{"fr":"impôt des personnes physiques","nl":"personenbelasting","de":"Einkommensteuer der natürlichen Personen","en":"individual income tax"}},{"guid":"49d635ac-570d-4b1b-ace8-ffab34f14a89","label":{"fr":"calcul de l'IPP","nl":"berekening van de PB","de":"berekening van de PB","en":"berekening van de PB"}},{"guid":"a85d90a5-e924-4b5a-9a75-f27a6cd45261","label":{"fr":"majoration d'impôt","nl":"belastingvermeerdering","de":"belastingvermeerdering","en":"belastingvermeerdering"}}],"documentType":{"guid":"ba081907-ca3d-4fe6-a16d-d1fc1c9599ba","label":{"fr":"Code et législation","nl":"Wetboeken en wetgeving","de":"Gesetzbücher und Rechtsvorschriften","en":"Codes and legislation"}},"documentDate":"2026-07-15","publicationDate":"2026-07-29","lastModified":"2026-07-30","fisconetPlusDate":"2025-11-18","effectiveDate":"2026-01-01","status":"Published","linkedDocument":{"nl":"333419cd-668a-47b2-b989-0e421421f5bc","previous":"407cab78-5019-4a4e-800a-3daaf62267de","next":"52505a97-6422-4e77-841f-e2444d7eb0df"},"relatedDocuments":[{"title":"Commentaire de l'article 157, CIR 92","guid":"3416fbd9-af0b-463f-ad2e-4b977170981c"},{"title":"Article 30, CIR 92 (historique)","guid":"e41bab56-8ae1-43c3-86b0-018f8cb55145"},{"title":"Article 86, CIR 92 (historique)","guid":"fff71dd2-d203-48f5-81a9-65c07b177248"}],"questioner":[],"regionalisation":{},"pathItems":[{"name":"FISCAL DISCIPLINE","guid":"098e3428-66e6-4607-8053-41220fad356f","label":{"fr":"FISCALITÉ","nl":"FISCALITEIT","de":"STEUERWESEN","en":"FISCAL DISCIPLINE"}},{"name":"Income taxes","guid":"aa198ee9-44e7-45f6-bb27-2666adc3641f","label":{"fr":"Impôts sur les revenus","nl":"Inkomstenbelastingen","de":"Einkommensteuern","en":"Income taxes"}},{"name":"Legislation and regulations","guid":"3cd568fe-583e-4096-b690-94c72c8d2dd5","label":{"fr":"Législation et réglementation","nl":"Wetgeving en reglementering","de":"Gesetzgebung und Vorschriften","en":"Legislation and regulations"}},{"name":"Income Tax Code","guid":"5129f3eb-c622-47ac-950b-74e71ff90f5a","label":{"fr":"Code des impôts sur les revenus","nl":"Wetboek van de inkomstenbelastingen","de":"Einkommensteuergesetzbuch","en":"Income Tax Code"}},{"name":"CIR 92 par année de revenus","guid":"1a588dcd-e9da-46b5-ae56-2cda640daddb","label":{"fr":"CIR 92 par année de revenus","nl":"WIB 92 per inkomstenjaar","de":"EStGB 92 pro Einkommensjahr","en":"CIR 92 par année de revenus"}},{"name":"ITC 92 - Income 2026","guid":"837dc479-f711-4489-9a37-b56e2b811953","label":{"fr":"CIR 92 - Revenus 2026","nl":"WIB 92 - Inkomsten 2026","de":"EStGB 92 - Einkommen 2026","en":"ITC 92 - Income 2026"}}],"historyLink":"66ceeeeb-5cd6-4399-963d-e9f61c4773f1"},"content":{"type":"HTML","content":"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"}},"sessionExpired":false,"silentError":false,"error":false}