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

Are you having difficulty paying your tax debt? If so, take action straight away. You may be able to get a payment arrangement for your outstanding (additional) tax assessment(s), even if the final payment date has already passed. Or you may be able to obtain a short deferral of payment for four months.

Would you like a payment arrangement? Select your situation:

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

You are a private person

Would you prefer to pay your tax debt in instalments? If so, you can ask us for a standard payment arrangement of up to 12 months. Under the standard payment arrangement, we do not take your ability to pay into account.

Do you not meet the conditions for the standard payment arrangement, or would you like us to take your ability to pay into account? If so, you can apply for a normal payment arrangement.

Standard payment arrangement

How do I apply for a standard payment arrangement?

You can apply for the standard payment plan using the form ‘Verzoek betalingsregeling voor particulieren’ (Request for a payment plan for private individuals, only available in Dutch). You can complete the form online using your DigiD or eIDAS and submit it straight away. Please check first if you meet the conditions for using the online form:

• You only want a payment arrangement for your outstanding income tax assessment(s), Health Insurance Act contribution (‘bijdrage Zorgverzekeringswet’) and/or additional motor vehicle tax assessment(s), with the exception of: your provisional income tax assessment(s) for the current year, protective assessment(s) and/or assessment(s) for which a deferral due to an objection or appeal is pending or has been granted.
• You can pay the outstanding tax assessment(s) within a maximum of 12 months. This includes any collection interest and costs relating to notices and enforcement orders.
• You pay your tax debt in equal instalments of at least €20 per month.

Apply for payment arrangement online

You can also apply for the standard payment plan by phone, via a video call or during an in-person appointment at a desk (only available in Dutch)

• Do I have to pay interest on overdue tax or costs for a standard 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 standard payment arrangement allowing you to pay in instalments. In this case, you will pay interest on overdue tax for each instalment during the standard 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 standard 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 standard payment arrangement?

  If you submit your request for a standard 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 standard payment arrangement after a short deferral?

  Yes. You can also get a standard payment arrangement after a 4-month short deferral. The payment arrangement will then 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 standard 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.

• I want a partial standard payment arrangement

  If you have a standard payment arrangement and wish to pay a higher amount in advance or during the arrangement, that is possible. These 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 those 2 weeks, request a new standard payment arrangement for the remaining balance.

• When can my request for a standard 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.

  
  

  If you are not eligible for a standard payment arrangement, we will automatically treat your request as an application for a standard payment arrangement. You do not need to ask us specifically for this. Under the standard payment arrangement, we will take your ability to pay into account. We will contact you separately regarding this.

• When can my standard payment arrangement be terminated?

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

  • You have not complied with the conditions of the standard payment arrangement.
  • You have a new tax debt and did not contact us about this.
  • You have submitted incorrect information during the term of the standard payment arrangement.
  • The reason for the standard payment arrangement no longer applies.
  • Your financial circumstances have improved to such an extent that we believe it would be inappropriate to continue the standard payment arrangement.
  • You are admitted to the statutory debt restructuring scheme for natural persons.
  • We do not believe you are cooperating sufficiently.

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

  Have you informed us that you are no longer able to pay the installments of the standard payment arrangement? If so, we will also take this as a request for a normal payment arrangement. We will then take your ability to pay into account.

• I have a standard payment arrangement, but I also have a new tax debt for which I have applied for a payment arrangement

  Do you already have a standard payment arrangement and do you also have a new tax debt for which you have applied for a payment arrangement? In that case, your new application will automatically be assessed as a request for a normal payment arrangement. We will therefore take your ability to pay into account. If you meet the conditions, you will be granted a new payment arrangement.

• 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.

Normal payment arrangement

Do you not meet the conditions for the standard payment arrangement? Are you unable to pay within 12 months, or would you like us to take your ability to pay into account? If so, you can apply for a payment arrangement under which we will take your ability to pay and any special circumstances into account.

How do I apply for a normal payment arrangement?

You can apply for the payment arrangement with the PDF form 'Verzoek betalingsregeling voor particulieren' (Request payment arrangement for private persons, only available in Dutch).

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.