Did you pay gift tax late?

If you pay after the due date, you must add late-payment interest to the tax. You can pay the late-payment interest together with the actual tax. We also charge late-payment interest for any punitive tax increase.

You can calculate the late-payment interest

We remind you of unpaid taxes in the tax summary

The only reminder message from the Tax Administration is the one you see in your tax summary. The summary we send concerns the months for which you have overdue taxes. If you have activated electronic messages (suomi.fi/messages), you will receive the summary in MyTax only. 

Summary – details of your unpaid taxes

Need an extension of time to pay the tax?

Tax debt is transferred to enforcement authorities for recovery

If we have reminded you of unpaid taxes in a summary but you fail to pay by the due date indicated in the summary, we will transfer your tax debt to the enforcement authorities. 

However, before this step is taken, we will send you a summary informing you that enforcement proceedings are about to begin. To avoid recovery by enforcement, pay the tax by the due date stated in the summary where we inform you of enforcement.

When your tax has been transferred to enforcement

  • your must pay the tax in accordance with the instructions provided by the enforcement authorities
  • you must pay the enforcement fee to the enforcement authorities even if you pay the tax to the Tax Administration’s bank account.