See detailed instructions concerning overdue taxes by type of tax
Page last updated 11/4/2024
Financial difficulties – individual taxpayers
If you do not pay a tax by its due date, the Tax Administration will send you a summary containing a reminder concerning the unpaid tax. If you cannot pay the tax by the due date stated on the summary, you can ask for a payment arrangement.
Payment arrangement
If you are having financial difficulties you can ask for more time, to pay the tax in smaller instalments.
Requesting an arrangementPublic disclosure of tax debts
Unpaid VAT, withholdings, and unpaid health insurance contributions may be published on the protest list.
Public disclosure of debtsCertificate of paid taxes and the certificate of tax debts
If you have paid all taxes by their due dates, you can ask the Tax Administration to send you a certificate of paid taxes. If you owe taxes, you can ask for a certificate of tax debts.
Certificate of paid taxes, certificate of tax debtsTax debt register
The tax debt register is a public service allowing anyone to make enquiries on any unpaid debt or non-filing of tax returns of all types of companies.
Tax debt registerSummary of tax payment status
Summaries contain information about your taxes and payments for the past month. You receive a summary if you have unpaid taxes.
SummaryTax recovery abroad
The Tax Administration may transfer a Finnish tax for collection in another country.
Tax recovery abroadTax relief
In exceptional circumstances, you may be released from the obligation to pay a tax.
Tax relief