Requesting a payment arrangement

This guidance concerns both individual taxpayers and corporate taxpayers.

If you have temporary financial difficulties and you need more time for paying your taxes, you can ask for a payment arrangement.

While you have a payment arrangement in force, the Tax Administration will not send the taxes included in the arrangement to the enforcement authorities for recovery. In addition, a payment arrangement prevents a business from being removed from the prepayment register and having their tax debts published on the tax debt register or on the protest list.

What does a payment arrangement require?

You must ask for a payment arrangement yourself. You can only get a payment arrangement if

  • your financial difficulties are temporary, not long-term
  • you do not have taxes in recovery by enforcement
  • you have filed all required tax returns and reports to the Incomes Register (earnings payment reports and employer’s separate reports) 
  • you have paid all taxes that were included in a previous payment arrangement with the Tax Administration
  • according to the Tax Administration’s assessment, granting you more time will help you pay the taxes.

However, before you make the decision to ask for a payment arrangement, please consider if an arrangement is actually necessary. You can pay your taxes later than the original due date when you receive a payment reminder. Note that the reminder is included in your tax summary and not a separate letter. Real estate taxes are an exception: you will still receive a separate reminder letter of the first instalment of real estate tax in 2019.

You will receive 1–3 reminders before your overdue taxes are sent to the enforcement authorities for recovery.

The number of reminders depends on whether you have other unpaid taxes and whether you have filed your tax returns correctly and on time. If your taxes are being sent to recovery by enforcement, you will be notified of it in advance on the final reminder.

How do I ask for a payment arrangement?

For most tax types, you can request a payment arrangement

  • in MyTax (tax.fi/mytax)
  • by calling our service number 029 497 028 (standard call rates)

See the instructions: How to request a payment arrangement in MyTax

How to request a payment arrangement for different tax types:

You can request a payment arrangement for real estate tax in MyTax as of 8 November.

You can only request a payment arrangement for back taxes after your tax assessment has ended. You can see the end date of your tax assessment on your tax decision or in MyTax. However, your assessment end date may change if you or your spouse make changes to the tax return or if the Tax Administration receives other information that affects your tax assessment. In this case, you will receive a new tax decision.

You can ask for a payment arrangement in MyTax or by calling our service number.

A party to an estate of a deceased person can request a payment arrangement on behalf of the estate if they have a power of attorney signed by all the parties to the estate. The parties may also authorise someone outside the estate to ask for the arrangement.

You cannot request a payment arrangement for these taxes. Instead, you can request extended time for payment. See the guidance:

Please note that you cannot select the language of the payment arrangement. You receive the payment plan, payment instructions and other mail relating to the payment arrangement in the language that has been selected as your contact language. You can see your contact language in MyTax.

When will the payment arrangement come into force?

The payment arrangement enters into force as soon as the Tax Administration has accepted your request.

  • If you ask for an arrangement in MyTax, you can see the response to your request as soon as it has been processed.
  • If you ask for an arrangement over the phone, the response will be sent to you by post within a week.

If you are not granted an arrangement, you will be notified of it by letter or by phone.

How do I pay taxes in a payment arrangement?

You receive a payment plan and payment instructions for the taxes in the arrangement by post. You will also receive payment plans for self-assessed taxes, income taxes, inheritance taxes and gift taxes in MyTax.

Follow the payment plan and pay the taxes in equal-sized monthly instalments. The first due date will be within one month from the date when your request was granted. The length of the payment plan or the size of the instalments cannot be changed afterwards. However, you can pay the instalments in advance of their due dates.

Please note: Always use the payment arrangement reference number when making the payments.

Continue paying your other taxes not included in the arrangement normally, following the instructions you have received on your tax decision or in MyTax. Please note that self-assessed taxes that are not included in a payment arrangement cannot be paid in advance before the start of the month in which they fall due.

A payment arrangement does not affect the amount of late-payment interest. Even if the payment date of a tax is postponed due to a payment arrangement, late-payment interest is still imposed on the tax from the day after the original due date up until the date when the tax is paid. The rate of late-payment interest is 7% in 2019.

Can my payment arrangement lapse?

Your payment arrangement will lapse if

  • you do not follow the schedule of the payment plan
  • you leave other taxes unpaid while you are on the plan
  • you do not file your tax returns, such as tax returns on your self-assessed taxes or income taxes.

You will always be notified if your payment arrangement lapses. After the arrangement has lapsed, the Tax Administration sends the unpaid taxes to the enforcement authorities for recovery. Unpaid VAT, withholdings and employer's health insurance contributions may also be published on the public protest list. In addition, the tax debts of business enterprises may be published in the tax debt register.

Please note: The Tax Administration will not grant a new payment arrangement for taxes included in a lapsed arrangement.

Tax refunds or other payments can be used on taxes in payment arrangements

If you receive a tax refund during a payment arrangement, the Tax Administration will use it on the taxes included in the arrangement.

You must still continue with the payment arrangement normally and pay the upcoming instalments following the payment plan. Your tax refund is not used directly to pay any single instalment during the arrangement, but it shortens the overall length of the arrangement. In other words, the arrangement ends earlier than originally planned.

Read more about how tax refunds are used on unpaid taxes.

If you make a payment intended for other taxes, but you do not have taxes on which it could be used at the time of payment, it will be used on your taxes in a payment arrangement. Read more about how payments are used on different taxes.