Can a payment arrangement be made for my back taxes?
If you cannot pay a back tax by its due date, you can submit an application for a payment arrangement to get more time. After a payment arrangement has been made and you follow your payment plan, the Tax Administration will not send the back tax to the enforcement authorities for recovery.
Please note that it is still too early to make a payment arrangement before the exact amount of tax is known: you must wait until the Tax Administration has finished your tax assessment for the year. You can see the end date for your assessment on your tax decision or in MyTax.
Even if you have a payment arrangement, late-payment interest continues to be imposed on the back tax that you owe, starting the day after the original due date and ending on the day when you pay it. The rate of late-payment interest is 7% in 2023. In 2024, the interest rate will be 11%.
If you used MyTax to ask for the arrangement, it may be accepted in an automated procedure if all the requirements are fulfilled. See the instructions: How to request a payment arrangement in MyTax.
Do you have an unfinished payment arrangement from before?
The Tax Administration cannot make a new payment arrangement with you if there is a payment arrangement that you have made in the past but not settled all the payments for.
If this is the case, you must first pay up the amounts that belong to the earlier arrangement. If you need to check the amounts, log in to MyTax to look them up. To finish your unfinished earlier arrangement, use your own reference number for payment arrangements when paying. You can check this reference number:
- In the documentation of your earlier payment arrangement, which we have sent to you by post and which you can find in MyTax as well, or
- In MyTax. (Log in > Click "Paying taxes” under Payment status.)
After you have taken care of the earlier payment arrangement’s taxes in full, wait a few days and log in to MyTax again to submit your new application for a payment arrangement in order to cover your back taxes. However, the Tax Administration may reject your application if the conditions for making a payment arrangement are not fulfilled in your case.
After the Tax Administration has finished your tax assessment for 2022, you can ask for a payment arrangement for that year’s back taxes. You can see the end date of your tax assessment on your tax decision or in MyTax.
We recommend that you do not submit an application for payment arrangement until it is absolutely clear that you cannot pay the tax by its due date.
If you are able to pay part of the tax, we recommend that you do so. Send your partial payment by the due date of the tax. After that, the remaining part of the tax will then be the amount for which you submit your application for a payment arrangement.
You will only have to pay late-payment interest on the remaining part of the tax.
When we calculate the sizes of the instalments that you will have to pay, we use the date when the arrangement is approved as the start date. In other words, the start date is not the same as the due date of the tax.
We recommend that you log in to MyTax to send your application for a payment arrangement. See our guidance: How to request a payment arrangement in MyTax.