I'm unable to pay my tax on time – can I request a payment deferral?

You can request a 4-month short payment deferral from the due date of the (additional) tax assessment.

Select your situation:

• You are not an entrepreneur or self-employed (zzp'er)
• You are an entrepreneur or self-employed (zzp'er)

You are not an entrepreneur or self-employed (zzp'er)

• Conditions you must meet

  You must meet the following conditions:

  • The request does not involve a provisional income tax or Healthcare Insurance Act assessment that can be paid in multiple instalments. It also does not apply to a motor vehicle tax bill (in that case, wait for the additional tax assessment).
  • Your total outstanding tax debt is less than € 20,000.
    This does not include tax debts for which you have been granted a deferral due to an objection or appeal.
  • You have not previously been granted a deferral due to payment difficulties or offsetting with a tax refund.
  • You have no outstanding assessments for which an enforcement order has been issued.

• How do you apply for a short deferral of 4 months?

  By phone

  Call the Tax Information Line: 0800 – 0543. From outside the Netherlands: +31 555 385 385.

  If your request concerns an additional assessment for motor vehicle tax, call the Tax Information Line Cars: 0800 – 0749. From outside the Netherlands: +31 55 538 53 74.

  Please have your Citizen Service Number (BSN) and tax assessment(s) ready. This will help us assist you more quickly.

  In writing

  Send a letter to:

  Belastingdienst
  Postbus 100
  6400 AC Heerlen
  The Netherlands

  Tip

  Avoid additional costs from a notice. Make sure your request reaches us before the due date of the assessment.

• You still cannot pay after the 4-month short deferral – what now?

  If you are still struggling to pay your tax assessments after the short deferral, you may be eligible for a payment arrangement of up to 12 months from the date the short deferral was granted.

You are an entrepreneur or self-employed (zzp'er)

• What conditions do you need to meet?

  You must meet the following conditions:

  • The payment is not for a tax you are required to pay via a tax return, such as VAT or payroll taxes (to do that, please wait for the additional tax assessment).
  • The payment is not for a provisional income tax assessment, Health Insurance Act tax, or corporate income tax, which can be paid in instalments.
  • The payment is not for a motor vehicle tax (wait for the additional tax assessment).
  • You have always filed your tax returns on time, accurately, and completely for the taxes for which you are requesting a payment deferral.
  • You do not have outstanding tax assessments for which you have received an enforcement order.
  • You do not have any outstanding offence penalties.
  • You have not previously received a payment deferral due to payment problems or tax refund offsets.
  • Your total outstanding tax debt is less than € 20,000. This does not include tax debts for which you have received a payment deferral due to objection or appeal.

• How do you apply for a short 4-month deferral?

  By phone

  Call the Tax Information Line: 0800 – 0543. When calling from abroad: +31 555 385 385.

  If your request concerns an additional assessment for motor vehicle tax, call the Tax Information Line for Motor Vehicles: 0800 – 0749. When calling from abroad: +31 55 538 53 74.

  Please have your Citizen Service Number (BSN) and tax assessment(s) ready. This will help us assist you more quickly.

  If you meet the conditions for short deferral by phone, we will send you a confirmation within 2 weeks.

  In writing

  Send a letter to:

  Belastingdienst
  Postbus 100
  6400 AC Heerlen
  The Netherlands

  Tip

  Avoid additional costs from a notice. Make sure your request reaches us before the due date of the assessment.

• You still cannot pay after the 4-month short deferral – what now?

  If you are still struggling to pay your tax assessments after the short deferral, you may be eligible for a payment arrangement of up to 12 months from the date the short deferral was granted.