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Interest on tax and interest on late payment

This information is provided by

Netherlands Enterprise Agency, RVO

When imposing tax assessments, the Dutch Tax and Customs Administration (Belastingdienst) applies two types of interest: interest on tax (belastingrente) and interest on late payment (invorderingsrente). These are compensations for lost interest.

Interest on tax

The Tax and Customs Administration charges or reimburses interest on taxExternal link (belastingrente, in Dutch) if a tax assessment, either with an amount payable or receivable, is late. This may be because the Tax Administration is late (without reason) imposing a tax assessment or because you are late submitting your tax assessment.

Interest on late payment

If you did not pay a tax assessment in time, you must pay the Tax and Customs Administration interest on late paymentExternal link (invorderingsrente, in Dutch). You pay interest on late payment from the day after the due date until the day the amount is credited to the Tax Administration’s account. This also applies if you were granted an extension. If you miss out on interest because you have paid too much, the Tax and Customs Administration will in some cases pay you interest on late payment. Interest on late payment is not a fine.

Objecting

If you do not agree with this, you can object to the (amount of) tax interestExternal link (in Dutch) by writing a letter in which you state:

  • your name and address
  • the assessment reference
  • that you object to the amount of tax interest
  • the reason you think the calculation of the amount is incorrect
  • the date of signature
  • your signature

If you object against interest on late paymentExternal link (in Dutch) you will also need to add a copy of the decision.

This article is related to:

This information is provided by

Netherlands Enterprise Agency, RVO