|End month of tax assessment||Due date for first instalment of back taxes||Due date for second instalment of back taxes|
When do I need to pay my back taxes?
For the majority of individual taxpayers, the due dates are in August, September, October and November. If you have more than €170 to pay, the sum of back taxes is divided in two instalments.
If you or your spouse made changes to the tax return, the due dates for the back taxes will change. The amount may change as well. We will send you a new tax decision with revised information for making the payment before the end of October.
If you or your spouse made changes, wait for a new decision before paying the back taxes. Do not pay them yet, not even if their original due date passes before you receive the new decision. You can see in MyTax whether your tax return is still being processed.
How do I pay my back taxes?
You can pay your back taxes
- in your online bank with the information stated on the bank transfer forms
- as an e-invoice or direct payment
- in MyTax as an online payment. In this case, all the necessary details are pre-filled in the online form.
When you pay the back tax in your online bank or in MyTax, your payment is displayed in MyTax in 1 to 2 days.
When you pay in MyTax, the amount is debited from your bank account on the same day. You cannot change the due date.
Back taxes may accrue interest
Your back taxes are subject to late-payment interest with relief. The interest period begins on 1 February 2019 and continues up to the due date of the back tax concerned. The interest is included in the sum total that you see in MyTax and your tax decision. The rate of late-payment interest with relief is 2% in 2020. However, we always deduct €20 from the amount you have to pay (or we deduct the entire sum of the interest if it stays below €20).