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Paying inheritance tax late – late-payment interest must be added
If you pay your tax after its due date, you must pay late-payment interest in addition to the inheritance tax itself. Late-payment interest is also collected on any punitive tax increase.
You can use the interest calculator to work out the exact amount of late-payment interest
Pay the late-payment interest together with the tax.
If your payment is late, you get a payment reminder on your tax summary
Your monthly tax summary gives you a payment reminder for an overdue inheritance tax.
You will receive these reminders 3 times before the Tax Administration transfers the tax debt to the Enforcement Authority for recovery.
You will always receive a notification in your tax summary before we transfer your overdue taxes to the Enforcement Authority.
- If the due date of the first instalment of inheritance tax is 1 January 2024 or later, you will receive the final payment reminder 10 years after the due date. This means you will have 10 years to pay the tax before it is transferred to recovery by enforcement, before bankruptcy proceedings are initiated for you because of the unpaid tax, and before the unpaid tax is recorded in the tax debt register. However, you must still pay late-payment interest on the tax starting from the due date. In addition, any tax refunds you may receive are used to cover your unpaid tax instalments as normal.
- If the due date of the first instalment of inheritance tax was in 2023 or earlier, you will receive the final payment reminder 2 years after the due date. However, you must still pay late-payment interest on the tax starting from the due date. In addition, any tax refunds you may receive are used to cover your unpaid tax instalments as normal.
If your tax has already been transferred to enforced recovery, you must follow the Enforcement Authority’s payment instructions. When an unpaid tax is undergoing recovery, the Enforcement Authority collects an additional charge even if you pay the tax directly to the Tax Administration’s bank account.
If you have financial difficulties, you can request a payment arrangement in MyTax.