Financial difficulties – individual taxpayers
If you are behind in your payments, you will receive a reminder. If you are unable to pay the tax by the due date printed on the reminder, you can ask for a payment plan.
A reminder means that the due date has been extended
The Tax Administration normally sends the taxpayer a reminder letter with a new due date printed on it. Late-payment interest is shown on the letter, too. The reminder letter is part of the summary of tax transactions, sent to you with regular intervals. However, if the overdue tax is a real estate tax, the Tax Administration will send you a specific reminder letter by post.
You should pay the overdue amount as instructed. Find information on the exact amount to pay in MyTax (tax.fi/mytax). Again, if the overdue tax is a real estate tax, MyTax does not, for the time being, display the exact amount and late-payment interest for it.
Your summaries are available in MyTax
Self-assessed taxes (such as value added tax, employer's contributions, etc.), income tax (such as prepayments, additional prepayments and back taxes) and inheritance and gift taxes are listed on your monthly summary. It will also contain other information as appropriate, including a notice stating that your overdue taxes have been transferred to the Enforcement Office for recovery. The IT system creates your summary at the end of each calendar month. You can see it in MyTax at the beginning of the next month. The summary will also be sent to you by post if you have not enabled electronic communication with public authorities at suomi.fi/messages.
Requesting a payment arrangement because of temporary financial difficulties
If you are unable to pay the tax by the due date printed on the reminder, you can ask for a payment plan. Read more about payment plans
You can make the request in one of the following ways:
- in MyTax (tax.fi/mytax) if you need an arrangement for self-assessed taxes, income taxes, inheritance taxes or gift taxes.
- Complete an e-form (vero.fi/maksujärjestely)
- Call our telephone service for payment arrangements and recovery, on 029 497 028 (standard call rates apply).
Taxes that have been sent to the enforcement authorities must be paid to them
Before your unpaid tax is transferred to recovery by enforcement, the Tax Administration will notify you about it in the summary. The notice text on the summary describes the recovery process and explains the consequences of your failure to pay the tax by the due date printed on the reminder.
To avoid recovery by enforcement, pay the tax by the due date. If your tax has already been transferred to the enforcement authorities, you can no longer pay it to the Tax Administration. Instead, you must pay it to the enforcement office.
Advice given by third parties, setting up a debt adjustment program
Before you contact the Tax Administration, you can get advice from a number of service providers that can help you resolve your financial difficulties. Individual taxpayers may contact a municipal office that offers guidance to consumers who have debts, or contact the organisation called Takuusäätiö.
If an individual has serious, long-term difficulties to keep up with payments, a court of law may order a debt adjustment program to be initiated. In this case, a payment plan is drawn up so as to accommodate the individual's real ability to settle their debts. If you wish to be covered by a debt adjustment program, you can submit an application to a court.
Information on unpaid taxes is published in the Tax Debt Register
Your reminder may contain information on your debt being recorded in the public Register of Tax Debts. If you operate a trade or business and have failed to pay a tax by the due date printed on a reminder letter you have received, the Tax Administration will publish the unpaid tax in the Tax Debt Register.
Information on unpaid taxes is published on the Protest List
In addition, the reminder may contain a notice informing you that the Tax Administration will report unpaid VAT, withholding tax and employer's health insurance contributions for public disclosure (in a publication known as the Protest List). If taxes remain unpaid after the final due date printed on the reminder, the Tax Administration will submit them for publication.