When do you pay interest on taxes or benefits?
You pay interest if you do not file your return or make your payment on time.
-
Interest on benefits you still need to repay
You pay interest if you have not been able to repay your benefits on time. This also applies if you pay in instalments or if the amount you need to repay is offset against the benefits you currently receive. We calculate interest from the day after the final payment deadline has passed.
The current interest rate is listed in the Overzicht percentages belastingrente.
-
Tax interest
You pay tax interest if you file your tax return late or incorrectly. Tax interest is charged on the amount of tax you need to pay.
The current interest rate is listed in the Overzicht percentages belastingrente.
-
Interest on overdue tax
You pay interest on overdue tax if you have not paid your tax assessment in full by the final payment deadline. This also applies if you have been granted a payment arrangement allowing you to pay in instalments. In that case, you pay interest on overdue tax on each instalment during the payment arrangement.
The current interest rate is listed in the Overzicht percentages invorderingsrente.