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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.

However, you will always be informed of it on the summary before this step is taken. The third reminder is sent two years after the due date of the first inheritance tax instalment. However, late-payment interest on overdue instalments is calculated in the usual way.

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.

Read more on requesting a payment arrangement

How to request a payment arrangement in MyTax

Page last updated 3/27/2023