When can I ask for a payment arrangement to be made for my unpaid back taxes?

After the Tax Administration has finished your tax assessment for 2023, you can ask for a payment arrangement for that year’s back taxes.  You can see the end date of your tax assessment on your tax decision or in MyTax.

We recommend that you do not submit an application for payment arrangement until it is absolutely clear that you cannot pay the tax by its due date.

If you are able to pay part of the tax, we recommend that you do so. Send your partial payment by the due date of the tax. After that, the remaining part of the tax will then be the amount for which you submit your application for a payment arrangement.

You will only have to pay late-payment interest on the remaining part of the tax.

When we calculate the sizes of the instalments that you will have to pay, we use the date when the arrangement is approved as the start date. In other words, the start date is not the same as the due date of the tax.

We recommend that you log in to MyTax to send your application for a payment arrangement. See our guidance: How to request a payment arrangement in MyTax.