Prepayments – individual taxpayers

The amount of your total prepayments is based on an estimate of taxable income for the entire year. If income decreases, or expenses grow higher, or do not match the estimate you had made, we recommend that you ask for changes to your prepayments. You should do this so as to avoid back taxes.

Request prepayment or changes to prepayments in MyTax

See the guidance for using MyTax: How to have your prepayments changed in MyTax

See the guidance for using MyTax: How to request prepayment in MyTax

If you are requesting prepayments or changes to your prepayments on paper, you can find the link to the form at the bottom of the page.

Prepayment amount

What affects the amount of my prepayments? What kind of income is subject to prepayments?

Changing prepayments

Prepayments can be changed multiple times in a year.

Making payments

How to pre-pay? What if I am late with my prepayments?

Additional prepayment

If at year end, the total paid-in amount is not enough, we recommend you ask for an additional prepayment to be calculated for you.

What is meant by 'prepayments'?

When you receive income, you are expected to pay tax on it. Most people pay their income tax by having their employers withhold an amount at the percentage rate printed on their tax card. If your payor is not withholding tax directly on the income you receive from them – for example, if you have rented out an apartment and receive rental income for it – you must pay the income tax in the form of prepayments. Typically, private individuals who must make prepayments are those who are self-employed, have a trade name or business name (T:mi), and are registered in the prepayment register.

What kind of income is taxed by way of prepayments?

For most private individuals, income subject to prepayments is

  • Rental income
  • Capital gains from a sold asset/property
  • Income from agriculture, and income from self-employed business operations.