Pay off your tax debt with a payment arrangement from the Tax Administration
Have you been granted a special tax payment extension due to coronavirus? You have had to pay off your tax debt since 1 October 2022. A special payment plan has been available from the Netherlands Tax Administration. Read more about what the payment plan means for you.
Tax debt after special tax payment extension
You have been granted a special tax payment extension (in Dutch) due to the coronavirus crisis. For example, for your turnover tax (VAT), income tax, corporate tax, or recovery interest. The taxes that you have not yet paid jointly form your tax debt. You must always repay a tax debt.
Payment arrangement: pay off your tax debt in 5 years
You have 60 months (5 years) to pay off your tax debt: from 1 October 2022 to 1 October 2027. You pay a fixed amount each month to the Tax Administration. You pay a fixed amount per month.
Payment arrangements and late payments
Are you behind in repaying your corona debt? Or are you not paying new debts to the Tax Administration. The Tax Administration may then withdraw your payment arrangement (in Dutch).
Easing of payment schedule
The special tax payment extension has been relaxed. This allows you to ask for an adjustment of your payment schedule. You have 3 options, which you can also combine:
- pause the payments for a maximum of 6 months or 2 quarters in a row;
- pay per quarter instead of per month;
- pay off the debt in 7 years (84 months) instead of 5 years (60 months). This is only possible if your tax debt after the payment extension is more than €10,000.
To qualify for each of these measures, you must meet several conditions (in Dutch).
Check your tax debt
There are a few ways you can find out what your debt to the Netherlands Tax Administration is. And how much you have already paid off.
- You will receive a letter from the Tax Administration every 3 months with information about your payment schedule. This contains a total overview of your tax debt and the monthly amount of the payment scheme.
- You can ask for information about your tax debt via the Tax Information Line (0800 - 0543).
- You can request a summary of your tax debt from your tax consultant. You will then receive the debt statement by post or in your Message Box.
Do you have more debts?
You may be able to enter into a debt restructuring agreement. You then agree with all your creditors that you will pay only part of your debts. The Tax Administration also cooperates in this. Read more about a debt restructuring agreement (in Dutch).
Repaying extra: save recovery interest
You can make additional repayments during the term of your payment plan. Your tax debt will then become smaller. And the monthly amount (including recovery interest) of your payment scheme will be lower as a result.
Repayment scheme if you received too many benefits
Did you receive too many benefits as part of a support scheme? And are you struggling to pay these back? You can now request a personal payment plan (in Dutch)
Recovery interest
If you have not paid an assessment on time, you must pay recovery interest (invorderingsrente, in Dutch). Even if you have been granted the special payment extension. Since 1 January 2024, the interest rate is 4%. The interest is included in your monthly payment.
Any questions?
Contact the Tax Administration or call the Tax Information Line (0800 - 0543) to request information about your tax debt. Or you can request a statement of your tax debt from your tax consultant. You will then receive the debt statement by post or in your Message Box.