What if I cannot pay back taxes by due date?
If you do not pay a tax by its due date, late-payment interest will be added to it, starting on the day after the due date and ending on the date when you pay the tax. This means that the sooner you pay the overdue tax, the less late-payment interest is added.
You will receive reminders that prompt you to pay your overdue taxes in MyTax and in your monthly summary. The Tax Administration sends you summaries with reminders 1 to 3 times. If you still have not paid after this, your overdue taxes will be transferred to enforcement authorities for recovery. The number of payment reminders depends on whether you have other unpaid taxes. The text of the reminder always indicates the final deadline for paying the overdue tax. If you do not pay the tax by this date, it will be transferred to the enforcement authorities.
You can ask for a payment arrangement in MyTax. Read more about payment arrangements for unpaid back taxes.
If it is just the back tax that is overdue, you get 3 reminders
If you did not pay the back taxes for 2022 but you took care of all your other taxes and returns on time, the Tax Administration will remind you of the overdue back taxes 3 times on the monthly summary.
Below is an example of back taxes where the due date of the first instalment is 1 August 2023:
Due date for the first instalment of back taxes is 1 August 2023.Pay the back tax by the due date. You can send us the payment in MyTax, request an e-invoice, or use the bank transfer forms that you received enclosed with the tax decision.
If you pay after the due date, do not forget to add interest for late payment.Payments that you make after the actual due dates are subject to late-payment interest which you must add to the tax yourself. If you pay in MyTax, the interest is included in the sum automatically. Alternatively, use the calculator.
You will get the first reminder for the first instalment in September.
Pay the back tax by the deadline indicated in the reminder: that date is 22 September 2023.
If your back taxes are divided into two instalments, the second due date is 2 October 2023.
Pay the back tax by the due date. You can send us the payment in MyTax, request an e-invoice, or use the bank transfer forms that you received enclosed with the tax decision. You will get a second reminder for the first instalment in October. Pay the back tax by the deadline indicated in the second reminder: 23 October 2023.
You will get a third reminder for the first instalment in November, with a notice informing you that the unpaid balance will be sent to an enforcement office.
Pay the back tax by the deadline indicated in the reminder: 22 November 2023. In addition, if your second instalment of back taxes that fell due on 2 October 2023 is still unpaid, that instalment should also be paid by 22 November 2023. If the back taxes are still unpaid after 22 November 2023, the Tax Administration will transfer both of them to enforcement authorities for recovery.