Back taxes – individual taxpayers

If you have paid too little tax in the form of withholding (or prepayments) during the year, you must make up the difference later by paying a back tax. All the information necessary for paying your back tax is available in your tax decision and in MyTax – the information you need is the Tax Administration’s bank account number, the reference number, the amount of back tax and the due date.

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Service break 1–8 November 2019 – take care of your tax matters in advance

MyTax will be unavailable between 1 November and 9 am on 8 November 2019. In addition, our tax offices and telephone services will be unable to process your tax matters during 4–6 November. Read more about how the service break affects services.

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.

Taulukko jossa jäännösveron eräpäivät verotuksen valmistumiskuukauden perusteella
End month of tax assessment Due date for first instalment of back taxes Due date for second instalment of back taxes
May 1.7.2019 2.9.2019
June 1.8.2019 1.10.2019
July 2.9.2019 1.11.2019
August 1.10.2019 2.12.2019
September 1.11.2019 2.1.2020
October 2.12.2019 3.2.2020

How do I pay my back taxes?

You can pay your back taxes

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 2019. 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).

Frequently asked questions

No. Wait for a new tax decision with a new due date and instructions for payment. You can check in MyTax whether your tax assessment process is still ongoing. You will receive the new decision by post or, if you have activated suomi.fi messages, in MyTax only. You will receive an email notification when the decision arrives in MyTax.

This can happen because the reference number for your back taxes is the same as the shared reference number for all your income taxes (including prepayments and additional prepayments). This means that when you send us a payment with this reference number, we will use it on your first upcoming income tax.

Example: If you have two instalments of prepayments to pay, the first one on 24 June and the second one on 23 July, and you have back taxes due on 1 August, we will use any incoming payment first on the prepayments due in June and in July and only after that on the back taxes.

If the changes cause your back taxes to increase, and the amount you paid is too small, you will receive a new tax decision with revised bank forms. The new decision and the new information on how to pay will also be in MyTax.

Conversely, if the changes cause the amount of your back taxes to decrease, you may have paid too much. We will send back any excess amount on the refund date stated on your revised tax decision, unless you have prepayments falling due, or unless you have some other overdue taxes that you have not paid.

We do not send back the excess amount if:

  • there is a tax to be prepaid, falling due soon. If you must make a prepayment and the due date of that prepayment is before the due date of your back taxes, your payment will be used on the prepayment. This is due to the fact that the bank reference number for back taxes is the same as the bank reference number for prepayments. Any amount remaining after this will be refunded to you in a week. The paid-in amount that we may have used is not specified on your new tax decision that contains the new instructions for paying your back tax.
  • there are other unpaid taxes you must pay, or there is a tax debt currently being recovered from you by an enforcement office. The paid-in amount is automatically used on the above. What we have used on your other taxes is not specified on your new tax decision that contains the new instructions for paying your back tax. Any amount remaining after this will be refunded to you in a week.

If you made changes to your tax return, please wait until you receive your new tax decision and the new instructions. Do not send any payment before that. If you or your spouse made changes to the tax return, or if the Tax Administration received tax-related information from other sources, the assessment process on your taxes will continue, and the due dates for the back taxes will change. The amount of the back taxes may change as well. When the assessment process is completed, you will receive a revised tax decision with new instructions for payment. Please note that the original due date for your back taxes may pass by before you receive the new decision.

You can see in MyTax whether your tax return is still in process or whether a new tax decision is made for you.

No, we recommend that you ask for a payment arrangement only after the due date of your back taxes, because the due date of the first instalment in the payment arrangement is as soon as 30 days after the arrangement is set up.

Before requesting a payment arrangement, you can pay a part of your back taxes.  Payment information for your back taxes is in MyTax and your tax decision. In addition, you do not need to ask for a payment arrangement at all if you are able to pay the full amount soon after the due date as instructed by the reminder message you receive from the Tax Administration.

Please note that any unpaid amounts of tax are subject to 7% late-payment interest, starting on the day after the original due date and ending on the day when you pay the tax.

The bank forms for back taxes are enclosed with the pre-completed tax return you receive in the spring. However, if you have activated electronic messaging in suomi.fi, you will not receive the forms by post.

If you make no corrections or additions to your pre-completed return, the bank forms will remain in force. You should keep the forms and use them when it is time to pay the back taxes. However, if there are changes to your tax assessment, the Tax Administration will send you a new set of bank forms enclosed with your revised tax decision.

Yes, you can pay your back taxes in advance of the due date. However, please note that the reference number for your back taxes is the same as the shared reference number for all your income taxes. This means that we use the same reference number for your prepayments, which you may have to pay on rental income or business income. We will use your payment on the first upcoming income tax. In other words, if the due date of your next upcoming prepayment is before the due date of your back tax, your payment will be used to settle the prepayment, not the back tax.

Example: Your back tax is €1,000 and its due date is 3 December. In addition to this back tax, you must pay €100 as a prepayment. The due date for that is 23 November. On 10 November, you make a payment in order to settle your back tax in advance. Because the due date of the prepayment comes first, the Tax Administration takes €100 of the amount you paid in and uses it on the prepayment. The remaining €900 is used on the back tax. If you then pay €100 on 23 November, the due date of your prepayment, the Tax Administration will use that amount on the back tax.

Yes, you can pay both instalments at once. Both instalments have the same reference number, so you can pay their sum total in one single payment. This reference number is the same for all of your income taxes. You can see your personal reference number on the bank transfer forms or in MyTax. When you use this reference number, remember that it is a shared reference number for all income taxes, including prepayments. This means that when you send us a payment with this reference number, we will use it on your first upcoming income tax.

When you pay back taxes, you must always use your reference number for income taxes. You can see the reference number and the Tax Administration’s bank account number on your tax decision and in MyTax. If you pay back taxes in MyTax, the reference and bank account numbers are pre-filled.

The format of the reference number for back taxes is called RF. Enter the reference number in full, including the letters RF. If you cannot enter it in full, you can leave out the first four characters.

Sometimes you may be unable to enter the reference number. This may happen if you are using a foreign bank’s online service. In this case, you can enter the reference number in the message field.

If you have paid too much, the Tax Administration will use the excess amount on your other overdue or upcoming income taxes. This is done in the order of their due dates. When all your income taxes have been settled, the remaining amount will be used on other overdue taxes, such as real estate tax. If you do not have any debts undergoing recovery by enforcement, your payment will automatically be refunded to your bank account.

Starting in 2018, you receive credit for the prepayments that we have imposed on you. Prepayments are credited in the tax assessment of the year for which they were imposed. The credit is equal to the original value of the prepayment. This rule concerns both the prepayments imposed during the tax year, and those imposed after the end of the tax year if they relate to the same tax year.

This means that a prepayment imposed for a tax year will be credited in that year’s tax assessment even if you have not paid it. For this reason, unpaid prepayments are no longer re-imposed as a back tax. However, if you have failed to make your prepayments, late-payment interest will be added to it from the day after the due date up to the date when you make the payment. The rate of late-payment interest is 7% in 2019. An unpaid prepayment may be transferred to the enforcement authorities for recovery.

If you have made prepayments that are not needed to cover your tax liability for the year, we will credit them to you by reducing your future prepayments. Unnecessary prepayment instalments will be cancelled. We will also cancel any unpaid prepayments, including any interest on them, if they are not needed to cover the year’s taxes.

 

This guidance is for individual taxpayers and for the self-employed. Guidance on tax refunds paid to corporate entities is available here. (Only in Finnish and Swedish).