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

Have you received a tax assessment and are unable to pay it on time? Take action immediately. You may be eligible for a payment arrangement or deferral for your outstanding (additional) assessment(s), even if the payment deadline has already passed.

Payment arrangement

Are you having difficulty paying your tax assessment(s)? Then you may be able to arrange a payment arrangement for a maximum of 12 months. From the date the arrangement is granted, you will pay a fixed amount each month. However, you must ensure that you pay all new tax assessments on time.

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)

• How do I request a payment arrangement?

  By phone

  Call the Tax Information Line at 0800 – 0543. From outside the Netherlands call +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.

  By form

  You can also request a payment arrangement using the form 'Verzoek betalingsregeling voor particulieren' (Request for Payment Arrangement for Individuals, only available in Dutch).

  Download the payment arrangement request

  Do you live abroad?

  If you live abroad as an individual (particulier) and want to request a payment arrangement, use the form 'Verzoek betalingsregeling voor particulieren die niet in Nederland wonen' (Request for Payment Arrangement for Individuals Living Abroad, only available in Dutch).

  Download the payment arrangement request for individuals living abroad

  You have a video call appointment or are visiting the counter

  You can also request a payment arrangement by making an appointment at the counter or for a video call. Visit Afspraak maken met een medewerker van de Belastingdienst to schedule an appointment online. Only available in Dutch.

  Have you made an appointment for assistance with requesting a payment arrangement? Visit Hulp bij het aanvragen van een betalingsregeling to find out what you need to bring to your appointment at the counter or have on hand for your video call appointment.

• Do I have to pay interest on overdue tax or costs for a payment arrangement?

  Interest on overdue tax

  You will pay interest on overdue tax if you have not paid your tax assessment in full by the payment deadline. This also applies if you have been granted a payment arrangement allowing you to pay in instalments. In this case, you will pay interest on overdue tax for each instalment during the payment arrangement.

  Costs

  If you've received a notice or enforcement order for a tax assessment you didn't pay on time, and you're now receiving a payment arrangement for this assessment, you'll need to pay the outstanding notice costs and/or enforcement order costs as well. The agreed instalment amount will first cover these costs, with the remaining balance going towards the outstanding tax amount.

• What happens after I request a payment arrangement?

  If you submit your request for a payment arrangement before the payment deadline of the (additional) assessment(s), we will ensure that you do not receive a payment reminder, a notice, or enforcement order. We will also assess your request. This takes time, and you will receive a letter with our response within 8 weeks of receiving your request.

  If you meet all the conditions, you will receive a letter confirming that your request has been approved.

  We may also (partially) reject your request. In that case, you will receive a letter explaining why your request has been (partially) rejected.

  If you disagree with our decision, you can appeal within 10 days of the date of the letter. Send your appeal to:

  Belastingdienst
  Postbus 100
  6400 AC Heerlen
  The Netherlands

• Can I get a payment arrangement after a short deferral?

  Yes, you can. The payment arrangement will last up to 12 months from the date you were granted the short deferral.

  Example

  On 1 February you receive a 4-month short deferral for an outstanding tax assessment. After this period, you are still struggling to pay, so you request a payment arrangement. The payment arrangement will last up to 12 months, starting from 1 February. After the 4-month short deferral, you will receive a payment arrangement for a maximum of 8 months.

• Can I adjust my payment arrangement?

  If you have a payment arrangement and your financial situation changes, such as your income and/or expenses, you can adjust your payment arrangement using the form 'Verzoek betalingsregeling particulieren' (Request for Payment Arrangement for Individuals, only available in Dutch).

  If you live abroad, you can use the form 'Verzoek Betalingsregeling voor particulieren die niet in Nederland wonen' (Request for Payment Arrangement for Individuals Living Abroad, only available in Dutch).

  State this in question 5: Space for payment arrangement proposal. Clearly describe what has changed in your situation. You will receive a letter with our response within 8 weeks of receiving your request.

  If you would prefer to skip a monthly payment and spread the remaining amount over the following months, call the Tax Information Line: 0800 – 0543. From abroad: +31 555 385 385.

• What if I can't pay the payment arrangement within a maximum of 12 months?

  When assessing your request for a payment arrangement, we consider your personal situation. If there are exceptional circumstances, you may be eligible for a payment arrangement that lasts longer than 12 months. Exceptional circumstances may include health problems, eviction, or job loss. You may be able to receive a payment arrangement longer than 12 months if, for example, you cannot pay your tax debt because you:

  • need to catch up on rent to avoid eviction
  • need to pay a fine to the CJIB (Dutch Central Judicial Collection Agency) to avoid imprisonment
  • have high medical expenses

  In the form 'Verzoek betalingsregeling voor particulieren' (Request for Payment Arrangement for Individuals, only available in Dutch), you can indicate if you need more than 12 months to pay.

  State this in question 5: 'Ruimte voor voorstel betalingsregeling' (Space for payment arrangement proposal).'

  Do you live abroad? Use the form 'Verzoek Betalingsregeling voor particulieren die niet in Nederland wonen' (Request for Payment Arrangement for Individuals Living Abroad, only available in Dutch).

  Clearly describe the exceptional circumstances that are the reason you need more than 12 months to pay.

• I want a partial payment arrangement

  If you set up a payment arrangement and wish to pay a higher amount in advance or during the arrangement, that's possible. Here are the options:

  • Do you want to pay more than the agreed instalment amount? If so, you do not need to inform us. The agreed minimum monthly amount will not change, but you will pay off the amount faster.
  • Do you want to pay part of the outstanding amount upfront and arrange a payment plan for the remaining balance? First, pay the amount you wish to pay in advance. We will process this payment within 2 weeks. After that, request a new payment arrangement for the remaining balance.

• When can my request for a payment arrangement be rejected?

  We may reject your request in the following situations:

  • You have not provided sufficient cooperation for us to properly assess your request.
  • You have submitted incorrect information.
  • You have not submitted the requested information within the specified deadline.
  • You have sufficient payment capacity to pay your tax debt immediately.
  • You have not provided the required security.
  • You cannot pay your tax debt within a maximum of 12 months, unless there are exceptional circumstances.
  • You have capital that can easily be converted into cash to pay your tax debt immediately, such as savings and/or investments.
  • Your payment problems are of a permanent nature, and we believe that a payment arrangement will not provide a solution.
  • You are subject to the statutory debt restructuring scheme for natural persons.

• My request for a payment arrangement has been rejected – what now?

  You will receive a letter explaining the reason for the rejection. You must pay your outstanding tax assessments in full within 14 days of the date of this letter, along with any outstanding notice and enforcement costs and interest on overdue tax.

  If you do not pay within 14 days, we may take further recovery measures, such as seizing your income and assets.

• When can my payment arrangement be terminated?

  We may terminate your payment arrangement in the following situations, among others:

  • You have not complied with the conditions under which the payment arrangement was granted.
  • You have submitted incorrect information during the term of the payment arrangement.
  • The reason for the payment arrangement no longer applies.
  • Your financial circumstances have improved to such an extent that we believe it would be inappropriate to continue the payment arrangement.
  • You are admitted to the statutory debt restructuring scheme for natural persons.

• I have not paid an instalment of the payment arrangement

  If you have missed an instalment of your payment arrangement, try to pay it as soon as possible. If you do not pay, we may terminate your payment arrangement. You will receive a separate notification from us.

• I can no longer pay the instalments of my payment arrangement

  Take immediate action to prevent us from taking further recovery measures. You may be eligible for a remission. For more information, visit Kom ik in aanmerking voor kwijtschelding? (Am I eligible for remission?, only available in Dutch).

  Alternatively, call the Tax Information Line: 0800 - 0543. And from abroad: +31 555 385 385. We will work with you to find a solution.

• I want a deferral due to an expected tax refund

  You can request a deferral of payment if you expect a tax refund within a short period. To qualify for the deferral, the tax year or period for which you expect the refund must have ended.

  For more information, visit Betalen door verrekenen (Paying through offsetting, only available in Dutch).

• I have other debts besides tax debt

  When granting the payment arrangement, we do not take into account any repayments you have made on other debts. If this leads to further financial problems, visit Geldzorgen? De stappen naar een oplossing (Financial troubles? The steps towards a solution, only available in Dutch) for more information on actions you can take. Alternatively, contact your local municipality directly.

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

• How do I apply for a payment arrangement?

  You can do this using the form 'Verzoek betalingsregeling en uitstel van betaling van belasting en/of premie voor ondernemingen' (Request for payment arrangement and deferral of payment of taxes and/or premiums for businesses, only available in Dutch):

  Download payment arrangement request form

  Please note!

  If you are unable to pay within a maximum of 12 months due to exceptional circumstances, visit Uitstel van betaling voor ondernemers bij bijzondere omstandigheden (Deferral of payment for businesses in exceptional circumstances, only available in Dutch) to find out what you can do.

• Do I have to pay interest on overdue tax or costs with a payment arrangement?

  Interest on overdue tax

  You will pay interest on overdue tax if you have not fully paid your tax assessment before the due date. This also applies if you have been given a payment arrangement that allows you to pay in instalments. In that case, you will pay interest on overdue tax for each instalment during the arrangement.

  Costs

  If you have received a notice and/or an enforcement order for a tax assessment you did not pay on time, and you have a payment arrangement for this assessment, you must also pay the outstanding notice costs and/or enforcement order costs. With the agreed instalment amount, you will first pay these costs, and then the remaining amount.

• What happens after my request for a payment arrangement?

  If you submitted your request for a payment arrangement before the due date of the (additional) tax assessment, we will ensure that you do not receive a payment reminder, a notice, or an enforcement order. We will assess your request, which takes time. You will receive a letter with our response within 8 weeks of receiving your request.

• I want a partial payment arrangement

  If you have a payment arrangement and want to pay a higher amount either in advance or during the arrangement, that's possible. Here are the options:

  • Do you want to pay more than the agreed monthly amount?
    You do not need to inform us about this. The agreed minimum monthly amount will remain the same, but you will pay off the amount more quickly.
  • Do you want to pay part of the outstanding amount upfront and arrange a new plan for the remaining balance?
    This is also possible. First, pay the amount you want to pay in advance. We will process this payment within 2 weeks. After that, request a new payment arrangement for the remaining balance.

• Do you already have a payment arrangement for another tax debt?

  Then apply for a new payment arrangement for the total debt. Send a letter with your request to:

  Tax Administration
  Postbus 100
  6400 AC Heerlen
  The Netherlands

  In your request, please include:

  • your name, address, and place of residence
  • your phone number
  • the number of instalments you believe you can pay the total debt in (maximum 12 months)
  • the new instalment amount
    (This is the new debt divided by the number of instalments)
  • the assessment numbers of the assessments for which you are requesting a payment arrangement
  • your signature

• What happens after I request a new payment arrangement?

  Did you submit your request for a payment arrangement before the due date of the (additional) assessment? Then we will ensure that you do not receive a payment reminder, a notice, or enforcement order. We will assess your request, which takes time. You will receive a letter with our response within 8 weeks of receiving your request.

  Until you receive our response, you must continue to follow your existing arrangement.

• Tips

  • Do you have a financially healthy business but are temporarily experiencing payment difficulties due to exceptional circumstances? Check Uitstel van betaling voor ondernemers bij bijzondere omstandigheden (Deferral of payment for entrepreneurs in exceptional circumstances, only available in Dutch) to see if you can get a payment extension for more than 12 months.
  • Did you request and receive special deferral of payment due to the coronavirus crisis in 2020, 2021, or 2022? If so, we will offer you a payment arrangement. For more information, visit Overzicht bijzonder uitstel van betaling vanwege de coronacrisis (Overview of special deferral of payment due to the coronavirus crisis, only available in Dutch).

4-month short deferral

You can request a 4-month short deferral of payment 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 I 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.

• I 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 I 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 may be paid in instalments.
  • The payment is not for a motor vehicle tax bill (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 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 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 debt for which you have received payment deferral due to objection or appeal.

• How do I 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.

  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.

• I 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.