Paying taxes on time after special extension

This information is provided by

Tax and Customs Administration, Belastingdienst

Until 30 September 2021, you could receive a special tax payment extension due to the corona crisis. From 1 October 2021, you will have to meet your tax obligations again. This means that you have to pay your assessments on time again.

Pay your taxes on time

From 1 October 2021, you will no longer have a special tax payment extension (in Dutch). You must pay all tax bills on time again. Look carefully at the payment term on your assessment.

Tax returns after the special tax payment extension

Are you filing a tax return on or after 1 October 2021? Then the extension no longer applies. And you must pay on time. For example, if you have to file a tax return for 1 or more of these periods:
  • the 3rd quarter of 2021
  • September 2021
  • the 10th 4-week period of 2021

Tax assessments with payment date after 1 October

Have you received a tax assessment with a payment date on or after 1 October 2021? For example, if you received an assessment in September with a payment deadline of 31 October 2021. Then you no longer have an extension. And you must pay on time.

What if you cannot pay

Are you missing a tax return or the payment of a tax return? Then you run the risk of receiving 1 or more fines. Just like before the corona crisis, you will receive an additional assessment.;


Applying for a temporary additional allowance

Are you still unable to pay on time after October 1, 2021 due to the corona crisis? And can you prove that with a statement? Then apply for the temporary additional allowance. This is possible from October 1, 2021 to January 31, 2022. Has your application been approved? Then you do not have to pay taxes for which you had a special deferral of payment until 31 January 2022.

Need a different kind of postponement?

Are there other reasons why you cannot pay on time? See whether you can request a postponement or a payment arrangement (in Dutch) according to the usual rules.

Pay off tax debt

Did you receive a special tax payment extension during the corona crisis? Then you have built up a tax debt. Find out when to start paying off your tax debt.

Any questions?

Contact the Dutch Tax and Customs Administration or call the Tax Information Line: 0800 – 0543

This information is provided by

Tax and Customs Administration, Belastingdienst