Corona situation: The Tax Administration extends the period of payment for taxes covered by payment arrangements and offers an instalment-free period for January–March 2022

On account of the corona restrictions, the Tax Administration eases the payment of taxes covered by payment arrangements. The Tax Administration extends the period of payment and offers an instalment-free period for January, February and March 2022. You qualify for the extension if you have an active payment arrangement.

Note that the instalment-free period will prolong the duration of your payment arrangement. The unpaid instalments for January, February and March will be transferred to the end of the payment arrangement. At the same time, your payment arrangement will be extended for 1–3 months, depending on the number of instalments transferred. Note that new taxes cannot be added to the payment arrangement at this point.

You do not need to pay your payment arrangement instalments in January, February and March

If you have an active payment arrangement, you do not need to pay the monthly instalments in January–March 2022. The payment arrangement will not lapse even if you fail to pay the instalments in these months. However, any instalments that were due before January 2022 must be paid normally. Also follow the other terms of the payment arrangement. Read more about the terms of the payment arrangement.

If you are receiving tax refunds, they will be used normally for taxes included in the payment arrangement also in January. Read more about the use of tax refunds.

The instalments of the payment arrangement that you have already paid will not be transferred, nor will they be paid back to you.

The extension of the payment period and the instalment-free period are granted automatically

If you have an active payment arrangement, you do not have to submit a separate request for an extended period of payment or for an instalment-free period. They will be granted to you automatically. The same applies to all those who request a payment arrangement by 31 January 2022. You will quality for the extension and the instalment-free period if your payment arrangement is accepted. Read more about requesting a payment arrangement.

We will send completely new payment instructions in early February by post and to MyTax to all taxpayers whose payment arrangement changes. If you have activated electronic Suomi.fi messages and no longer receive paper mail, you will receive the new payment instructions only in MyTax. You will be notified of their arrival by email.

You can make use of the additional payment arrangement months at your discretion. If you do not need an extension of the payment arrangement, you can continue paying your instalments according to the original schedule.

Late-payment interest also accrues in January–March and during the additional months

Taxes covered by a payment arrangement always accrue late-payment interest. Therefore, you must also pay late-payment interest for the extension period now granted. The interest is calculated according to the actual date of payment, so when the period of payment is extended, the interest will grow. The interest rate for the additional period is the same as the rate for the active payment arrangement (2.5% or 7%).

If you follow the original payment schedule, there will be no change in the amount of interest to be paid.

  1. The due date of your original payment arrangement is 19 July 2022. You do not pay your instalments in January–March. Instead, they are transferred to the end of the payment arrangement and their new due dates are 19 August 2022, 19 September 2022 and 19 October 2022.
  2. The due date of your original payment arrangement is 19 July 2022. You have already paid the instalment that fell due in January 2022, so only the instalments for February and March are transferred to the end of the payment arrangement. Their new due dates are 19 August 2022 and 19 September 2022.
  3. The due date of your original payment arrangement is 28 February 2022. Your unpaid instalments for January and February are transferred to the end of the payment arrangement and their new due dates are 28 March 2022 and 28 April 2022.