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When imposing tax assessments, the Dutch Tax and Customs Administration (Belastingdienst) applies two types of interest: interest on tax (belastingrente) and interest on overdue tax (invorderingsrente). These are compensations for lost interest.
Interest on tax
If you have paid too little tax, you must pay the Tax and Customs Administration interest on your taxes. If you paid too much tax, the Tax and Customs Administration must pay you the interest on your taxes. Interest on tax applies from the 2012 tax year onwards. Interest on underpaid tax applies to the tax years of 2011 and earlier.
Interest on overdue tax
If you did not pay a tax assessment in time, you must pay the Tax and Customs Administration interest on overdue tax.
The rate of interest on tax for corporate income tax is the same as the statutory interest for commercial transactions, with a minimum of 8%. The rates of interest on overdue tax and interest on tax for other tax purposes are the same as the statutory interest for non-commercial transactions, with a minimum of 4%.