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

Are you having difficulty paying your tax debt? If so, take action straight away. You may be able to receive 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 payment deferral of four months.

Would you like a payment arrangement? Select your situation:

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

You are a private individual

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 payment capacity into account.

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

Standard payment arrangement

How do you apply for a standard payment arrangement?

You can apply for a standard payment arrangement using the form 'Verzoek betalingsregeling voor particulieren' (Request Payment Arrangement for Private Individuals, only available in Dutch). You can complete the form online using your DigiD or eIDAS and submit it straight away. First check 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 a standard payment arrangement by phone, via a video call or during an in-person appointment at a desk (page only available in Dutch).

• Do you 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 you 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, notice, or an enforcement order. We will also assess your request. This takes time; 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 you 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.

• You 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 arrangement 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 your request for a standard payment arrangement be rejected?

  We may reject your request in the following situations:

  • We expect that you will not pay the instalments under the payment arrangement in full and/or on time.
  • You regularly fail to meet your tax obligations, such as filing your tax return on time and paying new tax assessments on time.
  • There is a significant tax liability involved. This means that, at the time you ask us for a payment arrangement, your tax debt must not exceed € 100,000.
  • You have not sufficiently cooperated 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.
  • 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 normal payment arrangement. You do not need to ask us specifically for this. Under the normal payment arrangement, we will take your payment capacity into account. We will contact you separately regarding this.

• When can your 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 with us sufficiently.

• You can no longer pay the instalments of your 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 payment capacity into account.

• Can your tax liability be offset against tax refunds?

  During the term of the standard payment arrangement, we may offset any (tax) refunds against your outstanding tax assessments. We will not do this if you inform us that you do not wish us to.

  We do not offset a provisional income tax refund for the current year against the tax assessments for which you have the standard payment scheme.

• You have a standard payment arrangement, but you also have a new tax debt for which you 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. This means that we will take your payment capacity into account. If you meet the conditions, you will be granted a new payment arrangement.

• You have other debts besides tax debt

  When granting the standard 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 payment capacity into account? If so, you can apply for a payment arrangement under which we will take your payment capacity and any special circumstances into account.

How do you apply for a normal payment arrangement?

You can apply for a normal payment arrangement with the PDF form 'Verzoek betalingsregeling voor particulieren' (Request Payment Arrangement for Private Individuals, only available in Dutch).

Download PDF request for payment arrangement

You can also apply for a normal payment arrangement by phone, via a video call or during an in-person appointment at a desk.

• Do you 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 will 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 you 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, notice, or an enforcement order. We will also assess your request. This takes time; you will receive a letter with our response within 8 weeks of receiving your request.

  Please note!

  Due to high volumes of enquiries, it is taking longer than usual to respond to requests. The staff at the Tax Information Line (Belastingtelefoon) are unable to tell you when you will hear from us. We apologise for the inconvenience.

  You may, however, make the payment as you suggested. Keep in mind that if your request is rejected, you will have to pay any outstanding amount immediately.

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

  We may (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

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

  State this at question 5: 'Ruimte voor voorstel betalingsregeling' (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. When calling from abroad: +31 555 385 385.

• What if you 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 Payment Arrangement for Private Individuals, only available in Dutch), you can indicate if you need more than 12 months to pay. State this at question 5: 'Ruimte voor voorstel betalingsregeling' (Space for payment arrangement proposal). Clearly describe the exceptional circumstances that are the reason you need more than 12 months to pay.

• What if you can't pay your tax debt in 12 months, but you do have assets?

  Did you request a payment arrangement and was the request rejected because you do not have sufficient means to pay your entire tax debt within 12 months? In that case, we will treat your request as an application for remission. We will then assess your income and your assets.

  Do you only have illiquid assets, such as your own home or shares in your own private limited company? If so, special rules apply. Based on the (surplus) value of your illiquid assets and your payment capacity, you may be granted an extended payment arrangement of up to 72 months. This will allow you to pay off your tax debt without having to sell your assets, such as your home.

  You pay us a monthly amount. This amount includes collection interest and any outstanding charges. Once you have paid the final instalment and met all the conditions, any remaining part of your tax debt will be written off. Do you also have other assets that are not illiquid, such as a second (holiday) home, a (expensive) second car or a boat? If so, you must first use these assets to pay (part of) the tax debt.

  Applying for an extended payment arrangement

  Have you asked us for a payment arrangement? If so, you do not need to do anything else. We will contact you by phone to let you know if you are eligible for an extended payment arrangement. You will then receive a letter offering you the extended payment arrangement. This letter also sets out the conditions you must meet.

• You 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. 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 arrangement 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 payment arrangement for the remaining balance.

• When can your 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.

• Your 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 your 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.

• You 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.

• You 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. When calling from abroad: +31 555 385 385. We will work with you to find a solution.

• You 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).

• You 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.

Special situations

You want a payment arrangement for an inheritance tax return or a gift tax return

Fill in the PDF form 'Verzoek betalingsregeling voor particulieren' (Request Payment Arrangement for Private Individuals) on this page and send it.

You live abroad

You can fill in the form online by logging in with a European login.

You can also use the form 'Verzoek betalingsregeling voor particulieren die niet in Nederland wonen' (Request Payment Arrangement for Private Individuals not living in the Netherlands, only available in Dutch).

You must pay back benefits

Check the page on payment arrangements for benefits (only available in Dutch).

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

• How do you apply for a payment arrangement?

  You can do so using the form 'Verzoek betalingsregeling en uitstel van betaling van belasting en/of premie voor ondernemingen' (Request 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 you 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 your 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, 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.

• You 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 request a new payment arrangement 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 you 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, 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 you 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 a special payment deferral 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 payment deferral due to the coronavirus crisis, only available in Dutch).